Active smoking and second-hand-smoke exposure at home among Irish children, 1995���2007 (original) (raw)
Abstract
Chapter 1. The policy context for tobacco taxation 1.1 Introduction 1.2 Role of the European Union in tobacco control policy 1.3 Role of the European Court of Justice in tobacco taxation 1.4 The European Union response to low taxes in the Russian Federation and Ukraine 1.5 The European Commission anti-fraud strategy 1.6 Tobacco tax administration 1.7 International context of tobacco taxation policy 1.8 References Chapter 2. Effectiveness of tobacco taxation for tobacco control in Europe 2.1 Summary review of tobacco demand studies based on aggregate data 2.2 Summary review of tobacco demand studies based on microeconomic data 2.3 New evidence on the effectiveness of tobacco taxation for tobacco control from the PPACTE project 2.4 Policy implications of PPACTE findings on the effectiveness of tobacco taxation for public health 2.5 References Chapter 3. Tobacco tax structures and rates 3.1 Tobacco tax structures and their implications 3.2 Structures and rates of taxes as set out in excise directives 3.3 Adjustment of the overall minimum tax 3.4 Differential taxation of tobacco products 3.5 Substitution of hand-rolling tobacco for cigarettes 3.6 Down-trading from more expensive to cheaper brands 3.7 Reference value for calculating tax incidence 3.8 Tobacco tax structures and rates in Eastern border countries: the Russian Federation and Ukraine 3.9 Policy implications of PPACTE findings on tobacco tax structures and rates in Europe 3.10 References Chapter 4. Illicit tobacco trade in Europe 4.1 Definitions 4.2 Public health implications of tobacco tax avoidance and evasion 4.3 Determinants of illicit tobacco trade-a summary of the literature 4.4 Extent of illicit tobacco trade in Europe 4.5 Reference value for calculating tax incidence 4.6 The WHO Framework Convention on Tobacco Control (FCTC) and the protocol on illicit trade 4.7 Access to data on the extent of illicit trade 4.8 Education about illicit trade 4.9 References Executive summary 3 executive summAry Aim of the project The aim of the project Pricing Policy and Control of Tobacco in Europe (PPACTE) is to develop evidence-based policy recommendations to improve market regulation of tobacco products, for more effective and more equitable control of tobacco use in Europe.
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