As in most OECD countries, smoking prevalence and cigarette consumption have been decreasing in Germany since the early … 2000s. This paper analyses whether smoking prevalence and cigarette consumption, as well as their development over time … German population, we find that both the decline in smoking prevalence and the decline in average cigarette consumption were …

the upper and the lower limit. The purpose of this article is to challenge several myths related to the cigarette taxation … in the EU. The first one is that an increase of the specific component of the cigarette excise negatively affects the … the paper is that an increase of the specific excise increases the government revenue from cigarette excises, whereby this …