Excise taxation in New Zealand∗

Tobacco Excise Taxation in South Africa

A New Form of Federal or State-level Cigarette Excise Taxation in the U.S

This paper provides a template for the taxation of cigarettes that not only will yield a rich source of government revenue but also has the potential to improve public health. The tax formulae provided here expressly tax the nicotine and tar content of any brand of cigarette. This acts to discourage the substitution of higher nicotine brands for lower nicotine brands when higher cigarette taxat...

Excise, electronic cigarettes and nicotine reduction to reduce smoking prevalence in New Zealand by 2025.

"The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine

BACKGROUND Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacc...

A Note on Deaton's Theorem on the Undesirability of Non- uniform Excise Taxation

The paper provides an extension and a new proof of Deaton’s theorem on the undesirability of nonuniform excise taxation when income taxes are a¢ ne and preferences over consumption goods are separable from labour-leisure choices, homothetic, and identical across agents. Key Words: Optimal Excise Taxes, Atkinson-Stiglitz Theorem, Deaton’s Theorem JEL Classi…cation: H21