The Spanish tobacco tax loopholes and their consequences
MetadatosMostrar el registro completo del ítem
PatrocinadoresSupport by Ministerio de Educación, project ECO2008-06395-C05-04, co-funded by European Regional Development Fund, and Fundación Séneca through project 08646/PHCS/08 is gratefully acknowledged (A. López-Nicolás and MB. Cobacho). Support by Instituto de Salud Carlos III, Government of Spain (RTICC RD06/0020/0089) and Ministry of Universities and Research, Government of Catalonia (Grant 2009SGR192) is gratefully acknowledged (E. Fernández).
Fecha de publicación2013
Cita bibliográficaLópez-Nicolás, Á., Cobacho, M. B., Fernández, E. (2013). The Spanish tobacco tax loopholes and their consequences. Tobacco control, 22(e1), e21-e24.
Fine cut tobacco
Objectives: The Spanish Government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to down-trade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in Spain over the period 2005-2011 in order to assess the impact of such tax loopholes. Methods: We use data on tobacco products prices and sales as well as changes in the structure and levels of tobacco taxes to relate tax changes to price changes and subsequent market share changes. Results: Tax reforms have lifted the bottom end of the cigarette price distribution, but the industry has been successful in marketing fine cut tobacco at cheap prices. There have been partial attempts to correct this asymmetric tax treatment, but these have not avoided a remarkable increase in the market ...
- Artículos 
El ítem tiene asociados los siguientes ficheros de licencia: