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Setting the appropriate tax on cigarettes in Ireland
Author(s)
Date Issued
2002-10
Date Available
2009-01-06T14:55:14Z
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
Series
UCD Centre for Economic Research Working Papers
WP02/25
Copyright (Published Version)
UCD Centre for Economic Research 2002
Subject – LCSH
Tobacco--Taxation
Smoking--Ireland
Language
English
Status of Item
Not peer reviewed
Conference Details
Paper prepared for Budget Perspectives Conference, Dublin, 2 October, 2002
This item is made available under a Creative Commons License
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