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Please use this identifier to cite or link to this item: http://hdl.handle.net/10197/764

Title: Setting the appropriate tax on cigarettes in Ireland
Authors: Madden, David (David Patrick)
Issue Date: Oct-2002
Publisher: University College Dublin. School of Economics
Series/Report no.: UCD Centre for Economic Research Working Papers
WP02/25
Abstract: This paper examines the issues involved in setting the appropriate tax on cigarettes in Ireland. It compares Irish tax rates with those in other EU countries and then examines the external costs of cigarette consumption in Ireland. The paper concludes by reviewing some recent evidence that smokers do not fully take on board the internal costs of cigarette consumption which in turn could have major implications for appropriate levels of tax.
Description: Paper prepared for Budget Perspectives Conference, Dublin, 2 October, 2002
URI: http://hdl.handle.net/10197/764
Appears in Collections:Economics Working Papers & Policy Papers
Geary Institute Research Collection

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