Download Theory and Practice of Excise Taxation: Smoking, Drinking, by Sijbren Cnossen PDF

By Sijbren Cnossen

Excise taxes aren't purely handy resources of presidency profit, they could even be designed to mirror the exterior bills of excisable items, reminiscent of worldwide warming, acid rain, traffic jam, and the prices of cigarette and alcohol intake. This publication by way of across the world well-known specialists analyzes the artwork of excise taxation, offering a scientific, insightful, and sometimes provocative remedy of a big economic tool that policy-makers frequently overlook, and that will get little cognizance within the specialist literature.

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Additional resources for Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving

Example text

Thus the effective VAT rate is 62 per cent instead of 19 per cent. Because of this substantial tax-on-tax effect, we include the VAT in the analysis. 1. Netherlands: Specification of the Retail Price of Cigarettes (euro) 1. Retail price (p) including taxes 2. Taxes a. Specific excise (ts ) b. Ad valorem excise (ta1 p) c. VAT (ta2 p) d. Total tax (ts þ ta p) 3. 1, a number of important ratios can be derived: . e. e. 83, or 74 per cent – approximately 285 per cent of the retail price exclusive of taxes.

Colorado’s RST does not apply to cigarettes, and Alabama, Georgia, and Missouri do not apply their RST to that portion of retail cigarette prices that represents the state’s cigarette excise tax. Alaska, Delaware, Montana, New Hampshire, and Oregon have no RST at all. c The Master Tobacco Settlement Agreement provides for the payment of $246 billion by tobacco companies to the states (and various trust funds) over twentyfive years ending in 2025. 31 per pack. org/reports/prices, downloaded 10 October 2002.

Virtually all empirical research (described in more detail below) suggests that the net external costs of smoking are quite small. To the extent that this is so, the high levels of tobacco taxation we observe seem to reflect paternalistic attitudes to smoking, rather than externality considerations appropriate to a government that respects consumer sovereignty. Addiction and Information Failures Consumer sovereignty proceeds from the premiss that smokers are fully aware of the consequences of their habits.

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