[Policy Brief] 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 Cigarettes and Fine Cut Tobacco
Thursday, 28 September 2023
SFP's Tax Expert Professor Ángel López-Nicolás from the Universidad Politécnica de Cartagena in Spain published this Policy Brief on the effect of an unofficial draft of the European Commission's revised Tobacco Tax Directive (TTD). The revised TTD was expected to launch in December 2022 but has been postponed indefinitely.
The findings demonstrate the importance of the Commission's proposals, the possibility of making it more ambitious for both public health and revenue generation, as well as the need to restart the legislative process as soon as possible. The policy brief concludes with recommendations on ways to further enhance the positive impact of the next Tobacco Tax Directive.
Please, note that a corresponding Working Paper is available here.
The Policy Brief can be downloaded below:
- Download SFP Policy Brief Tobacco Taxes (43 downloads)