Download or read book Report from the Commission to the Council and the European Parliament on the Structure and Rates of Excise Duty Applied on Cigarettes and Other Manufactured Tobacco Products written by European Commission and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book On the Structure and Rates of Excise Duty Applied on Cigarettes and Other Manufactured Tobacco ProductseReport from the Commission to the Council and the European Parliament written by Commission of the European Communities and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Theory and Practice of Excise Taxation written by Sijbren Cnossen and published by OUP Oxford. This book was released on 2005-02-03 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs that consumers or producers of excisable products impose on other people. Global warming, acid rain, traffic congestion, and the economic costs of cigarette and alcohol consumption are problems that can be corrected through selective excise taxes and other regulatory instruments. Excise taxes, moreover, are increasingly looked upon as revenue substitutes for distortionary taxes on capital and labour. Addressing these and other issues, this book by internationally recognized experts analyses the art of excise taxation, providing a systematic, insightful, and often provocative treatment of a major fiscal instrument that policy-makers often neglect, and that gets little attention in the professional literature. It provides a sound understanding, not only of relevant economic theory, but of the myriad institutional details that are crucial for the practical application of that theory.
Download or read book Study on Council Directive 2011 64 EU on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco written by and published by . This book was released on 2020 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: Council Directive 2011/64/EU (the 'Directive') sets out EU rules on the structure and rates of excise duty applied to manufactured tobacco. The purpose of the Directive is to ensure the proper functioning of the internal market and a high level of health protection. It sets the structure and overall minimum rates of the excise duty for the different categories of manufactured tobacco, in particular: cigarettes, cigars and cigarillos, and smoking tobacco. The European Commission is required to prepare every four years a Report on the functioning of the Directive, accompanied - if appropriate - by a proposal for revision. To this purpose, the Commission has launched an evaluation1 of the Directive that included, among other things, a comprehensive consultation of EU citizens and stakeholders. The intended objective of the consultation was to gather the views of all interested parties on the functioning of the current EU provisions on the excise duty rates and structures for manufactured tobacco and the possible scenarios for their revision. The consultation also covered the tax treatment of novel products, such as 'heated tobacco products' and 'electronic cigarettes' (e-cigarettes), which are currently not explicitly covered by the Directive.
Download or read book Tobacco Taxation in the European Union written by Sijbren Cnossen and published by . This book was released on 2006 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Interdisciplinary Perspectives on Operations Management and Service Evaluation written by Manolitzas, Panagiotis and published by IGI Global. This book was released on 2020-09-18 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: Optimization and evaluation are essential to the operations of several sectors such as the healthcare sector and the agriculture industry. Improvement of optimizations and evaluation are imperative for industry success and ensures that better services are provided to global consumers across sectors. Interdisciplinary Perspectives on Operations Management and Service Evaluation is a critical scholarly publication that focuses on operations management across several sectors and assessment strategies for the improvement of these industries. Featuring a range of topics such as fuzzy logic, ecosystem services, and metaheuristics, this book is ideal for managers, service evaluators, marketers, academicians, business professionals, researchers, practitioners, and students.
Download or read book Study on Council Directive 2011 64 EU on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco written by and published by . This book was released on 2020 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this Study is to provide a comprehensive and evidence-based evaluation of Council Directive 2011/64/EU (the 'Directive') on the structure and rates of excise duty applied to manufactured tobacco. It consists of two Volumes: (1) a retrospective evaluation of the performance of the Directive against its stated objectives, and (2) a forward-looking impact analysis involving the assessment and the comparison of different measures to address a set of policy issues identified, including the 'no EU action' scenario. A baseline analysis of market structures, demand and tax policies in the different EU Member States and of their recent trends is also provided. The Study features a quantitative analysis of the demand for tobacco products in the Union and the related effects of taxation vis-à-vis other factors. On a qualitative level, the analysis is supported by the results of targeted consultations and interviews with key informants - including inter alia tax and public health authorities of the Member States, representatives of tobacco and electronic cigarettes industries, public health academic experts and associations - as wells as the results of an open public consultation. The timeframe of the analysis is the 2011-17 period; the geographical coverage is the EU 28 with no specific deep dives into individual countries. The results of the Study contribute to clarify how fiscal policies, and more specifically the provisions of the EU tobacco excise legislation, influence the price levels and the affordability of tobacco products and, in turn, the level of the demand, the consumer substitution behaviour, cross-border 'shopping' and illicit trade patterns, and the tax revenues of the Member States. The Study also reviews and updates the conclusions of previous Commission studies on the impact of harmonising at EU level the tax treatment of electronic cigarettes and heated tobacco products, comparing the effects of different possible courses of action.
Download or read book Study on Council Directive 2011 64 EU on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco written by and published by . This book was released on 2017 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The Study includes a baseline assessment of a series of issues emerged from the previous evaluation of the Directive and analyses how these problems may evolve if no EU action is taken. Secondly, the Study formulates a set of possible policy options to address these problems, assesses their likely impacts (market functioning and development, regulatory costs, tax revenues, tobacco control policies, illicit trade et cetera), and compares the outcome with the baseline situation. The main issues analysed in this Study includes: the EU-level harmonisation of the tax treatment of electronic cigarettes and heated tobacco products, the inclusion of raw tobacco in the EU excise system, the tax-induced substitution between cigarettes and fine cut tobacco or low-price cigarillos, the illicit trade of water-pipe tobacco, and the different interpretation of the rules on the ‘minimum excise duty’ on cigarettes across Member States. The underlying evidence is based on a vast stakeholders interview programme, the results of an open public consultation, extensive desk research and the best market database available.
Download or read book The Oxford Handbook of European Union Law written by Anthony Arnull and published by Oxford Handbooks in Law. This book was released on 2015 with total page 1073 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its formation the European Union has expanded beyond all expectations, and this expansion seems set to continue as more countries seek accession and the scope of EU law expands, touching more and more aspects of its citizens' lives. The EU has never been stronger and yet it now appearsto be reaching a crisis point, beset on all sides by conflict and challenges to its legitimacy. Nationalist sentiment is on the rise and the Eurozone crisis has had a deep and lasting impact. EU law, always controversial, continues to perplex, not least because it remains difficult to analyse. Whatis the EU? An international organization, or a federation? Should its legal concepts be measured against national standards, or another norm?The Oxford Handbook of EU Law illuminates the richness and complexity of the debates surrounding the law and policies of the EU. Comprising eight sections, it examines how we are to conceptualize EU law; the architecture of EU law; making and administering EU law; the economic constitution and thecitizen; regulation of the market place; economic, monetary, and fiscal union; the Area of Freedom, Security, and Justice; and what lies beyond the regulatory state. Each chapter summarizes, analyses, and reflects on the state of play in a given area, and suggests how it is likely to develop in theforeseeable future. Written by an international team of leading commentators, this Oxford Handbook creates a vivid and provocative tapestry of the key issues shaping the laws of the European Union.
Download or read book The European Tobacco Control Report written by and published by WHO Regional Office Europe. This book was released on 2007 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report describes tobacco control policies in the WHO European Region as of late 2006. It reviews progress following the adoption of the European Strategy for Tobacco Control (ESTC) in 2002 and establishes a baseline for monitoring implementation of the WHO Framework Convention on Tobacco Control (FCTC) in the Region. It presents an overview of the situation regarding tobacco use and related harm in the WHO European Region during the period 2002-06 and the policy responses of Member States. The report also examines the status of these policies in the light of the requirements of the WHO FCTC. Several short national, regional and subregional case studies illustrate the lessons learned and challenges faced during the policy-making process.
Download or read book Federal Excise Taxes on Tobacco written by United States. Department of the Treasury. Division of Tax Research and published by . This book was released on 1950 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Study on Council Directive 2011 64 EU on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco written by and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 2 of the Report addresses two main tasks required by the Commission, i.e. to assess the effects if no further action is taken at EU level ('dynamic baseline scenario'), and to compare different scenarios identified and agreed with the Commission in the course of the Study, on the basis of their likely economic and social impacts. In accordance with the design and purpose of the Study, this analysis has been conducted to a large extent by means of quantitative techniques.
Download or read book Fundamental Rights in EU Internal Market Legislation written by Vasiliki Kosta and published by Bloomsbury Publishing. This book was released on 2015-11-05 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book attempts to systematise the present interrelationship between fundamental rights and the EU internal market in the field of positive integration. Its intention is simple: to examine the way in which, and the extent to which, fundamental rights protection is realised through EU internal market legislation. To that end, the analysis is conducted around four rights or sets of rights: data protection, freedom of expression, fundamental labour rights and the right to health. The book assesses not only what substantive level of protection is achieved for these fundamental rights, but it also estimates whether there is a 'fundamental rights culture' that informs current legislative practice. Finally, it asks the overarching question whether the current state of harmonisation amounts to a 'fundamental rights policy'. The book offers a much more varied picture of the EU's fundamental rights policy in and through the EU internal market than perhaps initially expected. Moreover, it builds the case for a more conscious approach to dealing with and enhancing fundamental rights protection in and through internal market legislation, and advocates a leading role for the legislature in the establishment of an internal market that is firmly based on respect for fundamental rights.
Download or read book International Tax Coordination written by Martin Zagler and published by Routledge. This book was released on 2010-06-30 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.
Download or read book Report from the Commission to the Council the European Parliament and the European Economic and Social Committee on the Rates of Excise Duty Applied on Alcohol and Alcoholic Beverages written by and published by . This book was released on 2004 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under Article 8 of Council Directive 92/84/EEC on the approximation of the rates of excise duty on alcohol and alcoholic beverages, the Commission is required to produce a report and, where appropriate, a proposal on the minimum rates of excise duty, taking into account the proper functioning of the internal market, competition between the different categories of alcoholic drinks, the real value of the rates of duty and the wider objectives of the Treaty. On 26 May 2004 the Commission presented this report on the rates of excise duty applied on alcohol and alcoholic beverages, in which the Commission concludes that more convergence of the rates of excise duty in the different Member States is needed so as to reduce distortions of competition and fraud.
Download or read book HMSO Agency Catalogue written by Great Britain. Her Majesty's Stationery Office and published by . This book was released on 2001 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Study on Council Directive 2011 64 EU on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco written by and published by . This book was released on 2020 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Report is divided in two volumes. Volume 1 focuses on the retrospective evaluation of Directive 2011/64/EU and includes five Sections as follows: - The remainder of Section 1 provides an overview of the background and context of the Assignment. - Section 2 presents the evaluation framework and the methodology and tools implemented under the Assignment. - Section 3 contains an extensive analysis of the 'baseline' situation. - Section 4 provides the draft results of the retrospective evaluation component of the Assignment. - Section 5 summarises the evaluation findings and policy problems identified. Volume 2 contains the forward-looking component of the Assignment, and is divided into three main sections: - Section 6 spells out the policy scenarios for change of the Directive that have been considered. - Section 7 contains the detailed impact analysis of the different scenarios considered. - Section 8 provides a comparative assessment of the policy scenarios examined and the conclusions of the Assignment. The Report includes also a separated Volume 3, which contains various annexes, including background information, the specifications of the econometric models used, the stakeholder's consultation tools, and the bibliography.
