Promoting convergence and closing gaps: a blueprint for the revision of the European Union Tobacco Tax Directive
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JRB is supported by Bloomberg Philanthropies Stopping Tobacco Organizations and Products project funding ( www. bloomberg. org). The funders had no role in study design, data collection and analysis, decision to publish or preparation of the manuscript.Fecha de publicación
2023-08-17Editorial
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LÓPEZ-NICOLÁS, Á. y BRANSTON, J. R. Promoting convergence and closing gaps: a blueprint for the revision of the European Union Tobacco Tax Directive. En: Tobacco Control, 2023, vol. 32, no 5, pp. 667-671.Revisión por pares
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EconomicsPrice
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Taxation
Resumen
Background. The rules governing tobacco taxation in the European Union (EU) are currently under revision. Earlier research has proposed reforms aimed at stimulating price convergence across countries by linking national minimum taxes to a measure of average prices across the EU. This paper proposes that revised tax rules include an affordability criterion whereby minimum taxes are required to be no less than a common prespecified fraction of domestic average disposable income. Methods. Longitudinal data on prices and taxes on factory-made cigarettes and roll-your-own tobacco in 24 EU member states and the UK between 2011 and 2019 are used to estimate econometric models for their weighted average prices as a function of taxes. Two scenarios are simulated with the models’ estimates: a baseline scenario for the actual tax stance pertaining to 2020 and a reform scenario implementing an additional affordability criterion. Results. The affordability criterion would significantly increase the ...
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