Smoker vs Non-Smoker. Who Bears the Costs?

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Smoker vs Non-Smoker. Who Bears the Costs?

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Smoker vs Non-Smoker. Who Bears the Costs?

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Current Trends in Public Sector Research: Proceedings of the 21th International Conference

ISBN

978-80-210-8448-3

ISSN

2336-1239

e-ISSN

neuvedeno

Počet stran výsledku

8

Strana od-do

12-19

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Šlapanice

Datum konání akce

19. 1. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000402427100001