Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Tobacco Taxes In The European Union full books in PDF, epub, and Kindle. Read online Tobacco Taxes In The European Union ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
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 : 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 : Annerie Bouw
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (112 download)
Download or read book Tobacco Taxation in the European Union written by Annerie Bouw and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union has a long experience in tobacco tax harmonization, which provides useful lessons learned. In the European Union, tobacco tax harmonization took place in stages, and currently all Member States have agreed upon definitions, tax base, and minimum excise duty rates for all product categories of manufactured tobacco. Tobacco tax harmonization pursues several different objectives, among which some might appear contradictory at first sight. This is the case in the European Union, where ensuring collection of revenues and ensuring a high level of health protection are, among others, objectives of tobacco tax harmonization. Reaching the objective to ensure a high level of health protection implies a declining consumption and thus declining revenues. It therefore seems impossible to reach both objectives with the same legal provisions. However, experience in the European Union proves otherwise. Lower tobacco consumption and the decrease in revenue this would otherwise generate have been compensated by increased rates, thereby reaching both objectives.
Download or read book Tobacco Taxation in the European Union written by and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Laura Currie
Publisher : Gwasg y Bwthyn
ISBN 13 : 9780955752810
Total Pages : 145 pages
Book Rating : 4.7/5 (528 download)
Download or read book Policy Recommendations for Tobacco Taxation in the European Union Integrated Research Findings from the PPACTE Project written by Laura Currie and published by Gwasg y Bwthyn. This book was released on 2012 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : David Forrest
Publisher :
ISBN 13 : 9789058333841
Total Pages : 112 pages
Book Rating : 4.3/5 (338 download)
Download or read book Taxation and Regulation of Smoking, Drinking and Gambling in the European Union written by David Forrest and published by . This book was released on 2009 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : R. García Antón
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book Sin Taxes and the New Tobacco Products : EU Tax Law and Morality?. written by R. García Antón and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The launching of new tobacco products, namely e-cigarettes and heat-not-burn tobacco, poses a challenge to the current EU legal framework of the excise duty applied to manufactured tobacco, currently under revision by the EU Commission. This article uses the tobacco example to question the EU legitimacy to harmonize excise duty on tobacco within Article 113 Treaty of Functioning of the European Union (TFEU).
Author : Marina Foltea
Publisher : Springer Nature
ISBN 13 : 3030459799
Total Pages : 89 pages
Book Rating : 4.0/5 (34 download)
Download or read book Brexit and the Control of Tobacco Illicit Trade written by Marina Foltea and published by Springer Nature. This book was released on 2020-01-01 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses the consequences of Brexit for the control of illicit trade in tobacco products in the UK and EU. Based on the currently applicable legal framework, it examines the significance of a possible non-application of the acquis communautaire in the UK in matters relating to anti-illicit trade in tobacco legislation. It also analyses the modes of future cooperation between the UK and the EU in this area, as well as possible regulatory scenarios and their consequences. The book comprises six main sections. After the introduction (Section 1), Section 2 discusses the state of play of Brexit and possible outcomes of Article 50 of the Treaty of European Union procedure. Section 3 illustrates the data and trends of illicit tobacco trade in the UK. Section 4 describes the relevant legal (e.g. trade and fiscal measures) and enforcement frameworks in the UK and suggests possible post-Brexit scenarios in control of tobacco illicit trade. Section 5 focuses on the relevance of arrangements between governments and the tobacco industry in the control of illicit trade. Section 6 then analyses the relevance of key EU and global anti-illicit trade initiatives. Lastly, Section 7 the book offers some recommendations and conclusions on how the UK could control illicit trade in tobacco after Brexit.
Author : National Research Council
Publisher : National Academies Press
ISBN 13 : 0309317150
Total Pages : 316 pages
Book Rating : 4.3/5 (93 download)
Download or read book Understanding the U.S. Illicit Tobacco Market written by National Research Council and published by National Academies Press. This book was released on 2015-04-30 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tobacco use has declined because of measures such as high taxes on tobacco products and bans on advertising, but worldwide there are still more than one billion people who regularly use tobacco, including many who purchase products illicitly. By contrast to many other commodities, taxes comprise a substantial portion of the retail price of cigarettes in the United States and most other nations. Large tax differentials between jurisdictions increase incentives for participation in existing illicit tobacco markets. In the United States, the illicit tobacco market consists mostly of bootlegging from low-tax states to high-tax states and is less affected by large-scale smuggling or illegal production as in other countries. In the future, nonprice regulation of cigarettes - such as product design, formulation, and packaging - could in principle, contribute to the development of new types of illicit tobacco markets. Understanding the U.S. Illicit Tobacco Market reviews the nature of illicit tobacco markets, evidence for policy effects, and variations among different countries with a focus on implications for the United States. This report estimates the portion of the total U.S. tobacco market represented by illicit sales has grown in recent years and is now between 8.5 percent and 21 percent. This represents between 1.24 to 2.91 billion packs of cigarettes annually and between $2.95 billion and $6.92 billion in lost gross state and local tax revenues. Understanding the U.S. Illicit Tobacco Market describes the complex system associated with illicit tobacco use by exploring some of the key features of that market - the cigarette supply chain, illicit procurement schemes, the major actors in the illicit trade, and the characteristics of users of illicit tobacco. This report draws on domestic and international experiences with the illicit tobacco trade to identify a range of possible policy and enforcement interventions by the U.S. federal government and/or states and localities.
Author : John Alexander Kay
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.:/5 (53 download)
Download or read book Alcohol and Tobacco Taxes in the European Community written by John Alexander Kay and published by . This book was released on 1985 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : IARC Working Group on the Effectiveness of Tax and Price Policies for Tobacco Control
Publisher :
ISBN 13 :
Total Pages : 380 pages
Book Rating : 4.3/5 ( download)
Download or read book Effectiveness of Tax and Price Policies for Tobacco Control written by IARC Working Group on the Effectiveness of Tax and Price Policies for Tobacco Control and published by . This book was released on 2011 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new volume of the IARC Handbooks of Cancer Prevention in Tobacco Control presents a critical review and evaluation of the evidence by 25 international experts from twelve countries on the economics, epidemiology, public policy and tobacco control aspects of tax and price policies. The working group draws conclusions about the effectiveness of tax and price measures to control tobacco use in the population. The Handbook covers an overview of tobacco taxation; industry pricing strategies and other industry initiatives diluting the effects of taxes on consumption; tax, price and aggregated demand for tobacco, as well as demand at the individual level in adults, young people and the economically disadvantaged; tax avoidance and tax evasion and the economic and health impacts of tobacco taxation. This body of evidence and the consensus evaluation of 18 concluding statements on the impact of interventions to increase the price of tobacco products, can assist policy makers, government officials, evaluators and researchers working in tobacco control and disease prevention, to base their decisions on the latest scientific evidence.
Author : Prabhat Jha
Publisher : World Bank Publications
ISBN 13 : 9780821345191
Total Pages : 140 pages
Book Rating : 4.3/5 (451 download)
Download or read book Curbing the Epidemic written by Prabhat Jha and published by World Bank Publications. This book was released on 1999-01-01 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation. Addresses important economic and social issues confronting policymakers when dealing with the issue of tobacco control and its impact on the social and economic resources of both developed and developing countries.
Author : P. Gambaccini
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book Taxing Heated Tobacco in Europe and Beyond written by P. Gambaccini and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author discusses the taxation of heated tobacco products, explaining how the unique characteristics of these products present unique challenges and opportunities for tax authorities, with a focus on the European Union.
Author : Celina Nowak
Publisher : Springer Nature
ISBN 13 : 3030510190
Total Pages : 283 pages
Book Rating : 4.0/5 (35 download)
Download or read book Combatting Illicit Trade on the EU Border written by Celina Nowak and published by Springer Nature. This book was released on 2021 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book provides the first-ever comparative study on criminal policy concerning the illicit trade of tobacco, conducted among four comparatively new EU Member States (Lithuania, Poland, Slovakia and Romania) and two "old" EU countries (Germany and Italy). The book addresses the national legal frameworks, current criminological situation regarding illicit trade of tobacco, and the practical challenges faced by national law enforcement authorities in the countries examined. It also considers the international framework, and concludes with a horizontal report. The objective of the book is to highlight legislative and practical challenges in the fight against illegal tobacco products at the national and transnational level, and to formulate recommendations for overcoming them more effectively in Europe.--
Author : James E. Prieger
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Cigarette Taxes and Illicit Trade in Europe written by James E. Prieger and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cigarettes are highly taxed in Europe, but at higher prices some consumers substitute more toward illicit cigarettes. The illicit retail trade in cigarettes (IRTC) includes counterfeit, untaxed, and smuggled cigarettes. Some existing literature includes claims that taxes are not an important determinant of IRTC. Using data from the European Union, we find the opposite: raising prices leads to substantial increases in IRTC. A €1 increase in tax/pack is expected to increase illicit market share by 5 to 12 percentage points and increase illicit cigarette sales by 29% to 95%. The results are robust to alternative specifications and data.
