Setting the appropriate tax on cigarettes in Ireland

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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
Smoking--Ireland
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Status of Item: Not peer reviewed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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