Tobacco Taxation in the European Union : An Overview
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 b...
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World Bank, Washington, DC
2017
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| Online Access: | http://documents.worldbank.org/curated/en/493581492415549898/Tobacco-taxation-in-the-European-Union-an-overview http://hdl.handle.net/10986/26496 |
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okr-10986-264962021-06-14T10:12:42Z Tobacco Taxation in the European Union : An Overview Bouw, Annerie TOBACCO CONTROL TAXATION EXCISE DUTIES 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. 2017-05-03T22:39:11Z 2017-05-03T22:39:11Z 2017-04-12 Report http://documents.worldbank.org/curated/en/493581492415549898/Tobacco-taxation-in-the-European-Union-an-overview http://hdl.handle.net/10986/26496 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work :: Other Health Study Economic & Sector Work European Union |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
TOBACCO CONTROL TAXATION EXCISE DUTIES |
| spellingShingle |
TOBACCO CONTROL TAXATION EXCISE DUTIES Bouw, Annerie Tobacco Taxation in the European Union : An Overview |
| geographic_facet |
European Union |
| description |
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. |
| format |
Report |
| author |
Bouw, Annerie |
| author_facet |
Bouw, Annerie |
| author_sort |
Bouw, Annerie |
| title |
Tobacco Taxation in the European Union : An Overview |
| title_short |
Tobacco Taxation in the European Union : An Overview |
| title_full |
Tobacco Taxation in the European Union : An Overview |
| title_fullStr |
Tobacco Taxation in the European Union : An Overview |
| title_full_unstemmed |
Tobacco Taxation in the European Union : An Overview |
| title_sort |
tobacco taxation in the european union : an overview |
| publisher |
World Bank, Washington, DC |
| publishDate |
2017 |
| url |
http://documents.worldbank.org/curated/en/493581492415549898/Tobacco-taxation-in-the-European-Union-an-overview http://hdl.handle.net/10986/26496 |
| _version_ |
1764462221044219904 |