This article analyses the main issues related to tobacco taxation, with particular reference to cigarette taxation in Italy. The paper provides a description of the Italian structure of tobacco taxation and discusses its main characteristics in relation to the European context, comparing the structure and levels of taxation, as well as indicators of consumers’ ability to access cigarettes in different European countries. Building on this analysis, it is argued that there are broad margins for a tax reform that aims at achieving both health and public finance objectives. In particular, increasing the weight of the specific excise tax with respect to the ad valorem component, it is argued to be the main correction to be implemented in the Italian system in order to better reconcile tax revenues and health objectives.

Crespi, F., Liberati, P., Paradiso, M., Scialà, A., Tedeschi, S. (2017). La Tassazione del tabacco in Italia: struttura e direzioni di riforma. RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE, LXXVI(2), 173-203.

La Tassazione del tabacco in Italia: struttura e direzioni di riforma

Crespi Francesco;Liberati Paolo;Scialà Antonio;Tedeschi Simone
2017

Abstract

This article analyses the main issues related to tobacco taxation, with particular reference to cigarette taxation in Italy. The paper provides a description of the Italian structure of tobacco taxation and discusses its main characteristics in relation to the European context, comparing the structure and levels of taxation, as well as indicators of consumers’ ability to access cigarettes in different European countries. Building on this analysis, it is argued that there are broad margins for a tax reform that aims at achieving both health and public finance objectives. In particular, increasing the weight of the specific excise tax with respect to the ad valorem component, it is argued to be the main correction to be implemented in the Italian system in order to better reconcile tax revenues and health objectives.
Crespi, F., Liberati, P., Paradiso, M., Scialà, A., Tedeschi, S. (2017). La Tassazione del tabacco in Italia: struttura e direzioni di riforma. RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE, LXXVI(2), 173-203.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11590/324459
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