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Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on tobacco products

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  • Ramboll

Abstract

The study was carried out in 2013 and 2014; it aims at evaluating the current EU legislation imposing excise duties on tobacco products (Council Directive 2011/64/EU). Its objective is to provide the Commission with the economic information to adopt a policy and assess the likely impact of this future policy for revising Directive 2011/64/EU between 2014 and 2016.

Suggested Citation

  • Ramboll, 2014. "Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on ," Taxation Studies 0048, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0048
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/excise_duties/tobacco_products/studies_reports/ramboll-tobacco-study.pdf
    File Function: final version, 2014
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    References listed on IDEAS

    as
    1. Sijbren Cnossen, 2006. "Tobacco taxation in the European Union," CPB Discussion Paper 67, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Chaloupka, Frank J. & Warner, Kenneth E., 2000. "The economics of smoking," Handbook of Health Economics, in: A. J. Culyer & J. P. Newhouse (ed.), Handbook of Health Economics, edition 1, volume 1, chapter 29, pages 1539-1627, Elsevier.
    3. Lewit, Eugene M. & Coate, Douglas, 1982. "The potential for using excise taxes to reduce smoking," Journal of Health Economics, Elsevier, vol. 1(2), pages 121-145, August.
    4. Jonathan Gruber & Botond Koszegi, 2002. "A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation," NBER Working Papers 8777, National Bureau of Economic Research, Inc.
    5. Sijbren Cnossen, 2006. "Tobacco Taxation in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(2), pages 305-322, June.
    6. Keeler, Theodore E. & Hu, Teh-Wei & Barnett, Paul G. & Manning, Williard G., 1993. "Taxation, regulation, and addiction: A demand function for cigarettes based on time-series evidence," Journal of Health Economics, Elsevier, vol. 12(1), pages 1-18, April.
    7. Sijbren Cnossen, 2006. "Tobacco Taxation in the European Union," CESifo Working Paper Series 1718, CESifo.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Dinka Antic, 2015. "Implications of the taxation of tobacco in the European Union in the period 2005-2014," Financial Theory and Practice, Institute of Public Finance, vol. 39(3), pages 279-304.

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