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

By Sijbren Cnossen | Go to book overview
49.
Recent administrative measures, implemented 1 January 2001, have considerably tightened the rules on transit trade in cigarettes. This should reduce the levels of bootlegging and smuggling.

References

Atkinson, A. B., and Stiglitz, J. E. (1980), Lectures on Public Economics, Maidenhead: McGraw-Hill.

—— and Townsend, J. (1977), 'Economic aspects of reduced smoking', Lancet, 2: 492-5.

Barendregt, J. J., Bonneux, L., and van der Maas, P. J. (1997), 'The health care costs of smoking', New England Journal of Medicine, 337: 1052-7.

Barzel, Y. (1976), 'An alternative approach to the analysis of taxation', Journal of Political Economy, 84: 1177-97.

Becker, G. S., Grossman, M., and Murphy, K. M. (1994), 'An empirical analysis of cigarette addiction', American Economic Review, 84: 396-418.

—— and Murphy, K. M. (1988), 'A theory of rational addiction', Journal of Political Economy, 96: 675-700.

Bernheim, D., and Rangel, A. (2002), 'Addiction, cognition, and the visceral brain', Stanford University, mimeo.

Bobak, M., Jha, P., Nguyen, S., and Jarvis, M. (2000), 'Poverty and smoking', in P. Jha and F. J. Chaloupka (eds), Tobacco Control in Developing Countries, Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization.

Bovenberg, A. L., and de Mooij, R. (1994), 'Environmental levies and distortionary taxation', American Economic Review, 84: 1085-9.

Bulow, J., and Klemperer, P. (1998), 'The tobacco deal', Brookings Papers on Economic Activity: Microeconomics, 323-94.

Chaloupka, F. J., Hu, T., Warner, K. E., Jacobs, R., and Yurekli, A. (2000), 'The taxation of tobacco products', in P. Jha and F. J. Chaloupka (eds), Tobacco Control in Developing Countries, Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization.

—— and Warner, K. E. (2000), 'The economics of smoking', in A. J. Cuyler and J. P. Newhouse (eds), Handbook of Health Economics, Amsterdam: Elsevier.

Cnossen, S. (1987), 'Tax structure developments', in S. Cnossen (ed.), Tax Coordination in the European Community, Deventer: Kluwer.

Council (1992), 'Directive of 19 October amending directives 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco', Official Journal L316 (31 October).

—— (1995), 'Directive of 27 November on taxes other than turnover taxes which affect the consumption of manufactured tobacco', Official Journal L291 (6 December).

—— (2002), 'Directive of 12 February amending directives 92/79/EEC, 92/60/EEC and 95/59/EEC as regards the structure and rates of excise duty applied on manufactured tobacco', Official Journal L046 (16 February).

Delipalla, S., and Keen, M. J. (1992), 'The comparison between ad valorem and specific taxation under imperfect competition', Journal of Public Economics, 49: 351-67.

—— and O'Donnell, O. (2001), 'Estimating tax incidence, market power and market conduct: the European cigarette industry', International Journal of Industrial Organization, 19: 885-908.

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