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Setting the appropriate tax on cigarettes in Ireland

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  • David (David Patrick) Madden

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.

Suggested Citation

  • David (David Patrick) Madden, 2002. "Setting the appropriate tax on cigarettes in Ireland," Working Papers 200225, School of Economics, University College Dublin.
    • Handle: RePEc:ucn:wpaper:200225
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    File URL: http://hdl.handle.net/10197/764
    File Function: First version, 2002
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    References listed on IDEAS

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    10. David Madden, 2002. "Do Tobacco Taxes Influence Starting and Quitting Smoking? A Duration Analysis Approach Using Evidence from a Sample of Irish Women," Working Papers 200206, School of Economics, University College Dublin.
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    Cited by:

    1. Gannon, Brenda & Layte, Richard & McGregor, Pat & Madden, David & Nolan, Anne & O'Neill, Ciaran & Smith, Samantha, 2007. "The Provision and Use of Health Services, Health Inequalities and Health and Social Gain," Research Series, Economic and Social Research Institute (ESRI), number BMI196 edited by Nolan, Brian.
    2. David Madden, 2007. "Tobacco taxes and starting and quitting smoking: does the effect differ by education?," Applied Economics, Taylor & Francis Journals, vol. 39(5), pages 613-627.
    3. David (David Patrick) Madden, 2007. "Health interventions and risky behaviour," Working Papers 200709, School of Economics, University College Dublin.
    4. Stefan Mann, 2008. "Framing Obesity in Economic Theory and Policy," Review of Social Economy, Taylor & Francis Journals, vol. 66(2), pages 163-179.

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    Keywords

    Tobacco--Taxation; Smoking--Ireland;

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