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Author : J. A. Kay
Publisher :
ISBN 13 : 9780902992290
Total Pages : 44 pages
Book Rating : 4.9/5 (922 download)
Download or read book The Structure of Tobacco Taxes in the European Community written by J. A. Kay and published by . This book was released on 1982-01-01 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sijbren Cnossen
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.3/5 ( download)
Download or read book Tobacco Taxation in the European Union written by Sijbren Cnossen and published by . This book was released on 2006 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marko Primorac
Publisher :
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4.:/5 (13 download)
Download or read book The Structure of Cigarette Excises in the EU written by Marko Primorac and published by . This book was released on 2017 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although it may at first seem unimportant, the structure of excise taxes on cigarettes greatly affects the price of cigarettes, the structure of the consumption, but also the amount of the tax revenue. EU Directive 2011/64/EU prescribes the combination of the specific and the proportional (ad valorem) excise tax on cigarettes. However, Member States independently determine the shares of one or another component in the overall excise tax structure, whereby the EU directive only prescribes the upper and the lower limit. The purpose of this article is to challenge several myths related to the cigarette taxation in the EU. The first one is that an increase of the specific component of the cigarette excise negatively affects the consumption of cigarettes, whereas this does not hold for the proportional component. The second assumption empirically tested in the paper is that an increase of the specific excise increases the government revenue from cigarette excises, whereby this can not be confirmed for the proportional component. Lastly, since both previous hypotheses have been confirmed, we tried to delve into reasons why certain countries - despite obvious advantages of the specific in relation to proportional excise - still predominantly rely on the latter. To this end, we tested the assumption that countries with domestic production of tobacco increasingly use proportional excises to increase the price gap between domestic (usually cheaper) and more expensive (imported/international) brands. The results of the empirical analysis were consistent with this hypothesis and confirmed that domestic tobacco production is a significant determinant of the structure of cigarette excises.
Author : World Health Organization
Publisher : World Health Organization
ISBN 13 : 9241563990
Total Pages : 136 pages
Book Rating : 4.2/5 (415 download)
Download or read book WHO Technical Manual on Tobacco Tax Administration written by World Health Organization and published by World Health Organization. This book was released on 2010 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tobacco use is the single largest cause of preventable death globally, killing more than five million people each year. Tobacco use also creates considerable economic costs, from greater spending on health care to treat the diseases it brings on in users and those exposed to tobacco smoke to the lost productivity resulting from the premature deaths it causes. Of all the many interventions for reducing tobacco use, a significant increase in tobacco product taxes and prices has been demonstrated to be the single most effective and cost-effective intervention, particularly among the poor and the young. At the same time, because of the inelasticity of demand for tobacco products in most countries and the low share of tax in price in many, significant increases in tobacco taxes generate significant increases in the revenues generated by these taxes. This technical manual aims to help governments achieve both objectives by identifying a set of "best practices" for tobacco taxation. It documents governments' existing approaches to tobacco taxation, discusses barriers to using tobacco taxes to achieve health and revenue objectives, and provides case studies of effective tobacco tax administration. This manual is intended to be useful to tax administrators at the Ministry of Finance level by making them aware of the practices used and challenges faced by other countries. It will also be useful to officials in a country's Ministry of Health or similar organizations by providing them with a more thorough understanding of key issues in tax structure and administration.
Author : Sijbren Cnossen
Publisher : Springer Science & Business Media
ISBN 13 : 940173206X
Total Pages : 370 pages
Book Rating : 4.4/5 (17 download)
Download or read book Tax Coordination in the European Community written by Sijbren Cnossen and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.
Author : Commission of the European Communities
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (535 download)
Download or read book On the Structure and Rates of Excise Duty Applied on Cigarettes and Other Manufactured Tobacco ProductseReport from the Commission to the Council and the European Parliament written by Commission of the European Communities and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : World Health Organization
ISBN 13 : 9240019189
Total Pages : 306 pages
Book Rating : 4.2/5 (4 download)
Download or read book WHO technical manual on tobacco tax policy and administration written by and published by World Health Organization. This book was released on 2021-04-07 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: This WHO technical manual on tobacco tax policy and administration builds upon the 2010 WHO technical manual on tobacco tax administration by further detailing the strategies for effective tobacco tax policy development, design, implementation and administration. This 2021 edition also serves as an update to the 2010 manual, incorporating the latest developments in science, technology and policy, as well as providing illustrative recent examples from a variety of countries. The best practices laid out in this manual are designed to inform governments on the development of their tobacco taxation policy, facilitating the achievement of their health and revenue objectives while also supporting their overall development strategy.
Author : Jeanette Longfield
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (479 download)
Download or read book Tobacco Taxes in the European Union written by Jeanette Longfield and published by . This book was released on 1995* with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sijbren Cnossen
Publisher : OUP Oxford
ISBN 13 : 0191608556
Total Pages : 270 pages
Book Rating : 4.1/5 (916 download)
Download or read book Theory and Practice of Excise Taxation written by Sijbren Cnossen and published by OUP Oxford. This book was released on 2005-02-03 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or producers of excisable products impose on other people. Global warming, acid rain, traffic congestion, and the economic costs of cigarette and alcohol consumption are problems that can be corrected through selective excise taxes and other regulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortionary taxes on capital and labour. Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. It provides a sound understanding, not only of relevant economic theory, but of the myriad institutional details that are crucial for the practical application of that theory.
Author : A. J. Easson
Publisher : Burns & Oates
ISBN 13 :
Total Pages : 360 pages
Book Rating : 4.3/5 (512 download)
Download or read book Taxation in the European Community written by A. J. Easson and published by Burns & Oates. This book was released on 1993 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers the tax provisions of the Treaty of Rome with its late modifications. Particular attention is given to fiscal discrimination, harmonization of VAT, excise duties and other indirect taxes, taxes and the capital market.
Author : Georg Winckler
Publisher : Springer
ISBN 13 : 1349220086
Total Pages : 323 pages
Book Rating : 4.3/5 (492 download)
Download or read book Tax Harmonization and Financial Liberalization in Europe written by Georg Winckler and published by Springer. This book was released on 1992-04-30 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with tax harmonization and financial integration in Europe. Both national perspectives and the perspective of the European Community are offered. In addition, a French, a German and an EFTA view of the state of economic integration in Europe are presented.
Author : World Health Organization
Publisher : World Health Organization
ISBN 13 : 9241505184
Total Pages : 138 pages
Book Rating : 4.2/5 (415 download)
Download or read book WHO Framework Convention on Tobacco Control written by World Health Organization and published by World Health Organization. This book was released on 2013 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the guidelines adopted by the Conference of the Parties. These seven guidelines cover a wide range of provisions of the WHO Framework Convention on Tobacco Control, such as: the protection of public health policies with respect to tobacco control from commercial and other vested interests of the tobacco industry; protection from exposure to tobacco smoke; packaging and labelling of tobacco products; and tobacco advertising, promotion and sponsorship; and demand reduction measures concerning tobacco dependence and cessation. These guidelines are intended to help Parties to meet their obligations under the respective provisions of the Convention. They reflect the consolidated views of Parties on different aspects of implementation, their experiences and achievements, and the challenges faced. The guidelines also aim to reflect and promote best practices and standards that governments would benefit from in the treaty-implementation process.
Author : Luigi Bernardi
Publisher : Routledge
ISBN 13 : 1134270739
Total Pages : 227 pages
Book Rating : 4.1/5 (342 download)
Download or read book Tax Systems and Tax Reforms in New EU Member States written by Luigi Bernardi and published by Routledge. This book was released on 2005-02-03 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Author : Anthony Arnull
Publisher : Oxford Handbooks in Law
ISBN 13 : 0199672644
Total Pages : 1073 pages
Book Rating : 4.1/5 (996 download)
Download or read book The Oxford Handbook of European Union Law written by Anthony Arnull and published by Oxford Handbooks in Law. This book was released on 2015 with total page 1073 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its formation the European Union has expanded beyond all expectations, and this expansion seems set to continue as more countries seek accession and the scope of EU law expands, touching more and more aspects of its citizens' lives. The EU has never been stronger and yet it now appearsto be reaching a crisis point, beset on all sides by conflict and challenges to its legitimacy. Nationalist sentiment is on the rise and the Eurozone crisis has had a deep and lasting impact. EU law, always controversial, continues to perplex, not least because it remains difficult to analyse. Whatis the EU? An international organization, or a federation? Should its legal concepts be measured against national standards, or another norm?The Oxford Handbook of EU Law illuminates the richness and complexity of the debates surrounding the law and policies of the EU. Comprising eight sections, it examines how we are to conceptualize EU law; the architecture of EU law; making and administering EU law; the economic constitution and thecitizen; regulation of the market place; economic, monetary, and fiscal union; the Area of Freedom, Security, and Justice; and what lies beyond the regulatory state. Each chapter summarizes, analyses, and reflects on the state of play in a given area, and suggests how it is likely to develop in theforeseeable future. Written by an international team of leading commentators, this Oxford Handbook creates a vivid and provocative tapestry of the key issues shaping the laws of the European Union.
Author : Robert Schütze
Publisher : Oxford University Press
ISBN 13 : 0198864663
Total Pages : 1105 pages
Book Rating : 4.1/5 (988 download)
Download or read book European Union Law written by Robert Schütze and published by Oxford University Press. This book was released on 2021 with total page 1105 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and critical textbook, Schütze's European Union Law uses a distinctive three-part structure to examine the constitutional foundations, legal powers, and substantive law of the European Union. Written in a uniquely engaging style, and full of illuminating analyses, this book provides a thorough and modern guide to the study of the European law. Visual and pedagogical support is offered by the book's numerous diagrams and tables that clarify key concepts and processes, and a practical appendix helps students to find and read primary and secondary legal sources. This third edition includes an updated dedicated chapter on the past, present, and future of Brexit. Digital formats and resources The third edition is available for students and institutions to purchase in a variety of formats. The e-book offers a mobile experience and convenient access along with functionality tools, navigation features, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks.
Author : Lukasz Gruszczynski
Publisher : Edward Elgar Publishing
ISBN 13 : 1788970462
Total Pages : 320 pages
Book Rating : 4.7/5 (889 download)
Download or read book The Regulation of E-cigarettes written by Lukasz Gruszczynski and published by Edward Elgar Publishing. This book was released on 2019 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Combining the insights of leading legal scholars and public health experts, this unique book analyses the various legal problems that are emerging at different levels of governance (international, European and national) in the context of the regulation of e-cigarettes. The expert authors assess in depth the possible application of the precautionary and harm reduction principles in this area, examine the legal constraints imposed on states by international and European rules, as well as the regulatory approaches currently in place in selected national jurisdictions.
Author : Patrick Petit
Publisher : International Monetary Fund
ISBN 13 : 1475546653
Total Pages : 17 pages
Book Rating : 4.4/5 (755 download)
Download or read book How to Design and Enforce Tobacco Excises? written by Patrick Petit and published by International Monetary Fund. This book was released on 2016-11-04 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This “How-to” note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we use ad valorem or specific taxes? What are the key elements of an efficient tax administration that will secure the tax base and prevent illegal trade? These are important questions that need to be addressed and this note provide a sound first step towards solid policy decisions.
