Tobacco taxation in the European Union : an overview (English)

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...

DETAILS

Author

Bouw, Annerie;
Document Date
2017/04/25
Document Type
Working Paper
Report Number
114324
Volume No
1
Total Volume(s)
1
Country
World,
Region
Other,
Disclosure Date
2017/04/17
Disclosure Status
Disclosed
Doc Name
Tobacco taxation in the European Union : an overview
Keywords
excise duty

DOWNLOADS

COMPLETE REPORT

Official version of document (may contain signatures, etc)

Official PDF
TXT*
Total Downloads** : 4355
Download Stats
*The text version is uncorrected OCR text and is included solely to benefit users with slow connectivity.

Citation

Bouw, Annerie.

Tobacco taxation in the European Union : an overview (English). Tobacco taxation Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/493581492415549898

Tobacco taxation in the European Union : an overview (English)

DETAILS

DOWNLOADS

COMPLETE REPORT

Citation

RELATED LINKS

SUBSCRIBE TO EMAIL ALERTS