Smoker vs Non-Smoker. Who Bears the Costs?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43910634" target="_blank" >RIV/62156489:43110/17:43910634 - isvavai.cz</a>
Result on the web
<a href="http://ctpsr.econ.muni.cz/wp-content/uploads/2017/01/Sborn%C3%ADk_2017_A5_tisk_obalka.pdf" target="_blank" >http://ctpsr.econ.muni.cz/wp-content/uploads/2017/01/Sborn%C3%ADk_2017_A5_tisk_obalka.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Smoker vs Non-Smoker. Who Bears the Costs?
Original language description
It applies to many kinds of goods that the society must resolve the issue of costs arisen due to their harmful use. A typical example of such goods is tobacco products, which are subject to excise duty in the European Union countries. The question is whether the collected taxes are sufficient to cover costs originated by the consumption of tobacco products. To provide an unbiased answer to this question, we use objective hard data and simple calculations. We try to identify average social costs per consumed cigarette and average tax receipts per consumed cigarette in the EU while applying the maximum time in which the data are available. The results show that the costs exceeded the receipts by the average of EUR 0.22 per cigarette in years 2008 to 2015. Moreover, the difference grows during the mentioned period. This means that the EU society clearly bears a substantial part of costs of individual harmful consumption of a part of population, which is a market imperfection that is difficult to eliminate by the public sector.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Current Trends in Public Sector Research: Proceedings of the 21th International Conference
ISBN
978-80-210-8448-3
ISSN
2336-1239
e-ISSN
neuvedeno
Number of pages
8
Pages from-to
12-19
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Šlapanice
Event date
Jan 19, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000402427100001