Tobacco taxes in the European Union: An evaluation of the European Commission’s Tobacco Tax Directive proposals for cigars, cigarillos, pipe tobacco, electronic cigarettes, heated tobacco products, and nicotine pouches
Author
López Nicolás, ÁngelKnowledge Area
Economía AplicadaSponsors
This research is funded by the University of Illinois Chicago’s (UIC) Institute for Health Research and Policy through its partnership with Bloomberg Philanthropies. The views expressed in this document cannot be attributed to, nor can they be considered to represent, the views of UIC, the Institute for Health Research and Policy, or Bloomberg Philanthropies.Publication date
2024-02Publisher
TobacconomicsBibliographic Citation
López-Nicolás, Á. (2024). Tobacco Taxes in the European Union: An Evaluation of the Effects of the European Commission’s Proposals for a New Tobacco Tax Directive on the Markets for cigars, cigarillos, Pipe Tobacco, Electronic Cigarettes, Heated Tobacco Products, and Nicotine Pouches [Tobacconomics Working Paper]. UPCT.Keywords
Economic impacts of tobacco controlEmerging tobacco products
Industry pricing
Minimum pricing policy
Tax and price
Tax levels and structure
Tobacco taxes revenues
Abstract
Background and objectives
This research presents an evaluation of the European Commission’s proposals for the reform of taxation of cigars, cigarillos, pipe tobacco, and so-called “novel products”—electronic cigarettes, heated tobacco products (HTP), and nicotine pouches—in the context of the revision of the European Union’s (EU) Tobacco Tax Directive (TTD). It is a companion to a previous study that focused on cigarettes and fine-cut tobacco (FCT). Both this study and its predecessor analyze a draft that circulated unofficially after a postponement in the revision process was announced in late 2022.
The overall objective is to contribute to the evidence base that should inform the policy process. This study first provides an overview of the current situation of the markets for the products under focus and their fiscal treatments. Second, it presents a simulation of the likely effects of the Commission’s plans. This evaluation highlights the opportunity cost of the delay in the launch ...
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