메뉴 건너뛰기




Volumn , Issue , 2005, Pages

Taxation of Tobacco

Author keywords

Ad valorem tax; Cigarette smuggling; Cigarette taxes; European union; Social costs of smoking; Specific tax; United states

Indexed keywords


EID: 84920080170     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1093/0199278598.003.0002     Document Type: Chapter
Times cited : (15)

References (67)
  • 2
    • 0017653340 scopus 로고
    • Economic aspects of reduced smoking
    • Atkinson, A. B., and Townsend, J. (1977), 'Economic aspects of reduced smoking', Lancet, 2: 492-5.
    • (1977) Lancet , vol.2 , pp. 492-495
    • Atkinson, A.B.1    Townsend, J.2
  • 4
    • 0000148277 scopus 로고
    • An alternative approach to the analysis of taxation
    • Barzel, Y. (1976), 'An alternative approach to the analysis of taxation', Journal of Political Economy, 84: 1177-97.
    • (1976) Journal of Political Economy , vol.84 , pp. 1177-1197
    • Barzel, Y.1
  • 7
    • 19944420060 scopus 로고    scopus 로고
    • Addiction, cognition, and the visceral brain
    • Stanford University, mimeo
    • Bernheim, D., and Rangel, A. (2002), 'Addiction, cognition, and the visceral brain', Stanford University, mimeo.
    • (2002)
    • Bernheim, D.1    Rangel, A.2
  • 8
    • 0002521182 scopus 로고    scopus 로고
    • Poverty and smoking
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • 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.
    • (2000) Tobacco Control in Developing Countries
    • Bobak, M.1    Jha, P.2    Nguyen, S.3    Jarvis, M.4
  • 9
    • 0000726649 scopus 로고
    • Environmental levies and distortionary taxation
    • Bovenberg, A. L., and de Mooij, R. (1994), 'Environmental levies and distortionary taxation', American Economic Review, 84: 1085-9.
    • (1994) American Economic Review , vol.84 , pp. 1085-1089
    • Bovenberg, A.L.1    de Mooij, R.2
  • 11
    • 0002248994 scopus 로고    scopus 로고
    • The taxation of tobacco products
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • 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.
    • (2000) Tobacco Control in Developing Countries
    • Chaloupka, F.J.1    Hu, T.2    Warner, K.E.3    Jacobs, R.4    Yurekli, A.5
  • 12
    • 0001749119 scopus 로고    scopus 로고
    • The economics of smoking
    • in A. J. Cuyler and J. P. Newhouse (eds), Amsterdam: Elsevier
    • Chaloupka, F. J., and Warner, K. E. (2000), 'The economics of smoking', in A. J. Cuyler and J. P. Newhouse (eds), Handbook of Health Economics, Amsterdam: Elsevier.
    • (2000) Handbook of Health Economics
    • Chaloupka, F.J.1    Warner, K.E.2
  • 13
  • 14
    • 84920075589 scopus 로고
    • 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
    • L316 (31 October)
    • 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).
    • (1992) Official Journal
  • 15
    • 84920067121 scopus 로고
    • Directive of 27 November on taxes other than turnover taxes which affect the consumption of manufactured tobacco
    • L291 (6 December)
    • Council (1995), 'Directive of 27 November on taxes other than turnover taxes which affect the consumption of manufactured tobacco', Official Journal L291 (6 December).
    • (1995) Official Journal
  • 16
    • 84920072744 scopus 로고    scopus 로고
    • 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
    • L046 (16 February)
    • Council (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).
    • (2002) Official Journal
  • 17
    • 38249010218 scopus 로고
    • The comparison between ad valorem and specific taxation under imperfect competition
    • 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.
    • (1992) Journal of Public Economics , vol.49 , pp. 351-367
    • Delipalla, S.1    Keen, M.J.2
  • 18
    • 0035372351 scopus 로고    scopus 로고
    • Estimating tax incidence, market power and market conduct: the European cigarette industry
    • Delipalla, S., 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.
    • (2001) International Journal of Industrial Organization , vol.19 , pp. 885-908
    • Delipalla, S.1    O'Donnell, O.2
  • 21
    • 84920093468 scopus 로고
    • Implications of Further Harmonisation of the Excises on Manufactured Tobacco
    • Brussels
    • European Commission (1982), Implications of Further Harmonisation of the Excises on Manufactured Tobacco, COM (82)61, Brussels.
    • (1982) COM , Issue.82 , pp. 61
  • 22
    • 0003477543 scopus 로고
    • White Paper from the Commission to the European Council, Brussels
    • European Commission (1985), Completing the Internal Market, White Paper from the Commission to the European Council, Brussels.
    • (1985) Completing the Internal Market
  • 24
    • 84920083749 scopus 로고    scopus 로고
    • COM(98)276 Final, Brussels
    • European Commission (1998), Fight against Fraud, COM(98)276 Final, Brussels.
    • (1998) Fight against Fraud
  • 26
    • 0032168420 scopus 로고    scopus 로고
    • The compensating behavior of smokers: taxes, tar and nicotine
    • Evans, W. N., and Farrelly, M. C. (1998), 'The compensating behavior of smokers: taxes, tar and nicotine', RAND Journal of Economics, 29: 578-95.
    • (1998) RAND Journal of Economics , vol.29 , pp. 578-595
    • Evans, W.N.1    Farrelly, M.C.2
  • 27
    • 0000433678 scopus 로고    scopus 로고
    • Can higher cigarette taxes improve birth outcomes?
    • Evans, W. N., and Ringel, J. S. (1999), 'Can higher cigarette taxes improve birth outcomes?', Journal of Public Economics, 72: 135-54.
    • (1999) Journal of Public Economics , vol.72 , pp. 135-154
    • Evans, W.N.1    Ringel, J.S.2
  • 28
    • 0002631516 scopus 로고    scopus 로고
    • Global patterns of smoking and smoking-attributable mortality
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • Gajalakshimi, G. K., Prabhat, J., Ranson, K., and Nguyen, S. (2000), 'Global patterns of smoking and smoking-attributable mortality', 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.
    • (2000) Tobacco Control in Developing Countries
    • Gajalakshimi, G.K.1    Prabhat, J.2    Ranson, K.3    Nguyen, S.4
  • 29
    • 0009797808 scopus 로고    scopus 로고
    • Boston, MA: Simon & Schuster
    • Gately, I. (2001), La Diva Nicotina, Boston, MA: Simon & Schuster.
    • (2001) La Diva Nicotina
    • Gately, I.1
  • 30
    • 84960597692 scopus 로고
    • Externalities in economies with imperfect information and incomplete markets
    • Greenwald, B. C., and Stiglitz, J. E. (1986), 'Externalities in economies with imperfect information and incomplete markets', Quarterly Journal of Economics, 101: 229-64.
    • (1986) Quarterly Journal of Economics , vol.101 , pp. 229-264
    • Greenwald, B.C.1    Stiglitz, J.E.2
  • 31
    • 0035621462 scopus 로고    scopus 로고
    • Is addiction "rational"? Theory and evidence
    • Gruber, J., and Koszegi, B. (2001), 'Is addiction "rational"? Theory and evidence', Quarterly Journal of Economics, 116: 1261-303.
    • (2001) Quarterly Journal of Economics , vol.116 , pp. 1261-1303
    • Gruber, J.1    Koszegi, B.2
  • 33
    • 0036518039 scopus 로고    scopus 로고
    • Trends and affordability of cigarette prices: ample room for tax increases and related health gains
    • Guindon, G. E., Tobin, S., and Yach, D. (2002), 'Trends and affordability of cigarette prices: ample room for tax increases and related health gains', Tobacco Control, 11: 0-8.
    • (2002) Tobacco Control , vol.11 , pp. 0-8
    • Guindon, G.E.1    Tobin, S.2    Yach, D.3
  • 35
    • 0003485535 scopus 로고    scopus 로고
    • (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • Jha, P., and Chaloupka, F. J. (eds) (2000), Tobacco Control in Developing Countries, Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization.
    • (2000) Tobacco Control in Developing Countries
    • Jha, P.1    Chaloupka, F.J.2
  • 36
    • 0003363972 scopus 로고    scopus 로고
    • The economic rationale for intervention in the tobacco market
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • Jha, P., Musgrove, P., Chaloupka, F. J., and Yurekli, A. (2000), 'The economic rationale for intervention in the tobacco market', 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.
    • (2000) Tobacco Control in Developing Countries
    • Jha, P.1    Musgrove, P.2    Chaloupka, F.J.3    Yurekli, A.4
  • 37
    • 0002922822 scopus 로고    scopus 로고
    • Issues in the smuggling of tobacco products
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • Joossens, L., Chaloupka, F. J., Merriman, D., and Yurekli, A. (2000), 'Issues in the smuggling 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.
    • (2000) Tobacco Control in Developing Countries
    • Joossens, L.1    Chaloupka, F.J.2    Merriman, D.3    Yurekli, A.4
  • 38
    • 0029020586 scopus 로고
    • Smuggling and cross border shopping of tobacco in Europe
    • Joossens, L., and Raw, M. (1995), 'Smuggling and cross border shopping of tobacco in Europe', British Medical Journal, 310: 1393-7.
    • (1995) British Medical Journal , vol.310 , pp. 1393-1397
    • Joossens, L.1    Raw, M.2
  • 39
    • 0032012523 scopus 로고    scopus 로고
    • Cigarette smuggling in Europe: who really benefits?
    • Joossens, L., and Raw, M. (1998), 'Cigarette smuggling in Europe: who really benefits?', Tobacco Control, 7: 66-71.
    • (1998) Tobacco Control , vol.7 , pp. 66-71
    • Joossens, L.1    Raw, M.2
  • 40
    • 0034649140 scopus 로고    scopus 로고
    • How can cigarette smuggling be reduced?
    • Joossens, L., and Raw, M. (2000), 'How can cigarette smuggling be reduced?', British Medical Journal, 321: 947-50.
    • (2000) British Medical Journal , vol.321 , pp. 947-950
    • Joossens, L.1    Raw, M.2
  • 42
    • 0005600844 scopus 로고    scopus 로고
    • The balance between specific and ad valorem taxation
    • Keen, M. J. (1998), 'The balance between specific and ad valorem taxation', Fiscal Studies, 19: 1-37.
    • (1998) Fiscal Studies , vol.19 , pp. 1-37
    • Keen, M.J.1
  • 43
    • 0002763028 scopus 로고    scopus 로고
    • Consumer information and tobacco use
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • Kenkel, D., and Chen, L. (2000), 'Consumer information and tobacco use', 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.
    • (2000) Tobacco Control in Developing Countries
    • Kenkel, D.1    Chen, L.2
  • 44
    • 0040874169 scopus 로고    scopus 로고
    • Estimating the costs of tobacco use
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • Lightwood, J., Collins, D., Lapsley, H., and Novotny, T. E. (2000), 'Estimating the costs of tobacco use', 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.
    • (2000) Tobacco Control in Developing Countries
    • Lightwood, J.1    Collins, D.2    Lapsley, H.3    Novotny, T.E.4
  • 46
    • 4244030144 scopus 로고    scopus 로고
    • London: DMG Business Media
    • Market Tracking International (1998), World Tobacco File 1998, London: DMG Business Media.
    • (1998) World Tobacco File 1998
  • 47
    • 0001215491 scopus 로고    scopus 로고
    • How big is the worldwide cigarette-smuggling problem?
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • Merriman, D., Yurekli, A., and Chaloupka, F. J. (2000), 'How big is the worldwide cigarette-smuggling problem?', 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.
    • (2000) Tobacco Control in Developing Countries
    • Merriman, D.1    Yurekli, A.2    Chaloupka, F.J.3
  • 48
    • 22944454008 scopus 로고    scopus 로고
    • (April), Brussels: Directorate General of Taxation and Customs Union, European Commission
    • Mogensen, T. (2003a), Excise Duty Tables (April), Brussels: Directorate General of Taxation and Customs Union, European Commission.
    • (2003) Excise Duty Tables
    • Mogensen, T.1
  • 49
    • 22944454008 scopus 로고    scopus 로고
    • (July) (special version I with information from the candidate countries to the European Union), Brussels: Directorate General of Taxation and Customs Union, European Commission
    • Mogensen, T. (2003b), Excise Duty Tables (July) (special version I with information from the candidate countries to the European Union), Brussels: Directorate General of Taxation and Customs Union, European Commission.
    • (2003) Excise Duty Tables
    • Mogensen, T.1
  • 50
    • 0030539490 scopus 로고    scopus 로고
    • Death and tobacco taxes
    • Moore, M. J. (1996), 'Death and tobacco taxes', RAND Journal of Economics, 27: 415-28.
    • (1996) RAND Journal of Economics , vol.27 , pp. 415-428
    • Moore, M.J.1
  • 51
    • 0008540852 scopus 로고    scopus 로고
    • Washington, DC: National Academy Press
    • National Cancer Policy Board (1998), Taking Action to Reduce Tobacco Use, Washington, DC: National Academy Press.
    • (1998) Taking Action to Reduce Tobacco Use
  • 52
    • 84920073500 scopus 로고    scopus 로고
    • Road user and congestion charges
    • this volume
    • Newbery, D. M. (this volume), 'Road user and congestion charges'.
    • Newbery, D.M.1
  • 54
    • 7244231861 scopus 로고    scopus 로고
    • A welfare analysis of tobacco use
    • in P. Jha and F. J. Chaloupka (eds), Oxford: Oxford University Press on behalf of the World Bank and the World Health Organization
    • Peck, R., Chaloupka, F. J., Jha, P., and Lightwood, J. (2000), 'A welfare analysis of tobacco use', 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.
    • (2000) Tobacco Control in Developing Countries
    • Peck, R.1    Chaloupka, F.J.2    Jha, P.3    Lightwood, J.4
  • 58
    • 0038709298 scopus 로고
    • London: Weidenfeld & Nicolson
    • Shoup, C. S. (1969), Public Finance, London: Weidenfeld & Nicolson.
    • (1969) Public Finance
    • Shoup, C.S.1
  • 59
    • 84916168580 scopus 로고
    • Current trends in excise taxation
    • in S. Cnossen (ed.), Amsterdam: North-Holland
    • Shoup, C. S. (1983), 'Current trends in excise taxation', in S. Cnossen (ed.), Comparative Tax Studies, Amsterdam: North-Holland.
    • (1983) Comparative Tax Studies
    • Shoup, C.S.1
  • 60
    • 0040497515 scopus 로고
    • The social security cost of smoking
    • in D. A. Wise (ed.), Chicago, IL: University of Chicago Press
    • Shoven, J. B., Sundberg, J. O., and Bunker, J. P. (1989), 'The social security cost of smoking', in D. A. Wise (ed.), The Economics of Aging, Chicago, IL: University of Chicago Press.
    • (1989) The Economics of Aging
    • Shoven, J.B.1    Sundberg, J.O.2    Bunker, J.P.3
  • 61
    • 38149146365 scopus 로고
    • A Pareto comparison of ad valorem and specific taxation in noncompetitive environments
    • Skeath, S. E., and Trandel, G. E. (1994), 'A Pareto comparison of ad valorem and specific taxation in noncompetitive environments', Journal of Public Economics, 53: 53-71.
    • (1994) Journal of Public Economics , vol.53 , pp. 53-71
    • Skeath, S.E.1    Trandel, G.E.2
  • 62
    • 0037932431 scopus 로고    scopus 로고
    • Taxation and product quality: new evidence from generic cigarettes
    • Sobel, R. S., and Garrett, T. A. (1997), 'Taxation and product quality: new evidence from generic cigarettes', Journal of Political Economy, 105: 880-7.
    • (1997) Journal of Political Economy , vol.105 , pp. 880-887
    • Sobel, R.S.1    Garrett, T.A.2
  • 63
    • 0038157100 scopus 로고    scopus 로고
    • Interstate cigarette bootlegging: extent, revenue losses and effects of federal intervention
    • Thursby, J. G., and Thursby, M. C. (2000), 'Interstate cigarette bootlegging: extent, revenue losses and effects of federal intervention', National Tax Journal (March): 59-77.
    • (2000) National Tax Journal , Issue.MARCH , pp. 59-77
    • Thursby, J.G.1    Thursby, M.C.2
  • 64
    • 0028024650 scopus 로고
    • Cigarette smoking by socio-economic group, sex, and age: effects of price, income and health publicity
    • Townsend, J., Roderick, P., and Cooper, J. (1994), 'Cigarette smoking by socio-economic group, sex, and age: effects of price, income and health publicity', British Medical Journal, 302: 922-7.
    • (1994) British Medical Journal , vol.302 , pp. 922-927
    • Townsend, J.1    Roderick, P.2    Cooper, J.3
  • 65
    • 0003275946 scopus 로고
    • Cigarette taxation and the social consequences of smoking
    • in J. M. Poterba (ed.), Cambridge, MA: MIT Press
    • Viscusi, W. K. (1995), 'Cigarette taxation and the social consequences of smoking', in J. M. Poterba (ed.), Tax Policy and the Economy, Cambridge, MA: MIT Press.
    • (1995) Tax Policy and the Economy
    • Viscusi, W.K.1
  • 67
    • 0032443612 scopus 로고    scopus 로고
    • Accuracy of smokers' risk perceptions
    • Weinstein, N. D. (1998), 'Accuracy of smokers' risk perceptions', Annals of Behavioral Medicine, 20: 135-40.
    • (1998) Annals of Behavioral Medicine , vol.20 , pp. 135-140
    • Weinstein, N.D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.