Setting the appropriate tax on cigarettes in Ireland
|Title:||Setting the appropriate tax on cigarettes in Ireland||Authors:||Madden, David (David Patrick)||Permanent link:||http://hdl.handle.net/10197/764||Date:||Oct-2002||Abstract:||This paper examines the issues involved in setting the appropriate tax on cigarettes in Ireland. It compares Irish tax rates with those in other EU countries and then examines the external costs of cigarette consumption in Ireland. The paper concludes by reviewing some recent evidence that smokers do not fully take on board the internal costs of cigarette consumption which in turn could have major implications for appropriate levels of tax.||Type of material:||Working Paper||Publisher:||University College Dublin. School of Economics||Copyright (published version):||UCD Centre for Economic Research 2002||Subject LCSH:||Tobacco--Taxation
|Language:||en||Status of Item:||Not peer reviewed||Conference Details:||Paper prepared for Budget Perspectives Conference, Dublin, 2 October, 2002|
|Appears in Collections:||Geary Institute Research Collection|
Economics Working Papers & Policy Papers
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