This paper uses a discrete choice approach to investigate factors influencing starting and quitting smoking, in particular the role of tobacco taxes. Standard probit analysis is applied to both starting and quitting. Tobacco taxes appear to exert a negative influence over decisions to start...

This paper examines the issues involved in setting the appropriate tax on cigarettes in Ireland. It compares Irish tax rates with those in other EU countries and then examines the external costs of cigarette consumption in Ireland. The paper concludes by reviewing some recent evidence that...

This paper uses duration analysis to investigate factors influencing starting and quitting smoking, in particular the role of tobacco taxes. Applying a variety of parametric duration models, including a split population model, to a sample of Irish women, it finds mixed results regarding the...

By combining our broad panel survey of Japanese adults from 2005 to 2008 and actual cigarette tax data, we investigate how smoking behavior including responses to tax hikes depends on time discounting and its biases, such as hyperbolic discounting and the sign effect. Cigarette consumption...

A model of rational addiction (RA) with optimal inventories is developed and empirically tested using data on purchases in Japan. If a consumer has information regarding a future price increase, then she may hoard addictive goods; in this case, the optimal inventory period increases with the...

Later this year, the European Commission has to submit a report to the Council of Ministers and the European Parliament with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that tobacco consumption should be controlled by increasing...

This paper analyses the compensatory behavior of smokers. Exploiting data on cotinine concentration a metabolite of nicotine measured in a large population of smokers over time, we show that smokers compensate tax hikes by extracting more nicotine per cigarette. Our study makes two important...

This paper evaluates the effect of excise taxes and bans on smoking in public places on the exposure to tobacco smoke of non-smokers. We use a novel way of quantifying passive smoking: we use data on cotinine concentration a metabolite of nicotine measured in a large population of non-smokers...

Im Folgenden soll die Erhöhung der Tabaksteuer näher untersucht werden. Wie bei jeder Steuerrechtsänderung muss dazu die Frage diskutiert werden, ob die Tarifänderung im Hinblick auf die steuertheoretische Begründung des Erfassungstatbestandes angemessen ist. Im vorliegenden Fall kommt aber...

Previous researchers have argued that the social market for cigarettes insulates its participants from policies designed to curb youth smoking. Using state Youth Risk Behavior Survey data, we examine whether recent changes in state cigarette taxes affected how young smokers obtained their...