2020
DOI: 10.1371/journal.pone.0228069
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Standardised packaging, minimum excise tax, and RYO focussed tax rise implications for UK tobacco pricing

Abstract: Background Standardised packaging for factory made (FM) and roll your own (RYO) tobacco was fully implemented in the UK in May 2017. Around the same time, several changes to the tax system were applied (a Minimum Excise Tax (MET) for FM products and tax increases weighted towards RYO products). The tobacco industry claims that standardised packaging will lower prices (a disincentive for quitting) by commoditising the product, yet had itself taken advantage of the previous tax regime to achieve large profits fr… Show more

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Cited by 19 publications
(26 citation statements)
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“…Previous evidence showed the introduction of standardised packaging did not lead to a long-term decline in cigarette prices. 15 We also show that the rates of tax pass-through for branded versus standardised packaging do not differ significantly since the implementation of standardised packaging and have a longer follow-up period.…”
Section: Original Research Discussionmentioning
confidence: 59%
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“…Previous evidence showed the introduction of standardised packaging did not lead to a long-term decline in cigarette prices. 15 We also show that the rates of tax pass-through for branded versus standardised packaging do not differ significantly since the implementation of standardised packaging and have a longer follow-up period.…”
Section: Original Research Discussionmentioning
confidence: 59%
“…Due to commercial sensitivity, we are unable to obtain the exact ad valorem rate payable or RRP suggested by the TI for each SKU in the Nielsen data. Instead, we use similar methods from the previous literature [13][14][15] as well as conversations with Her Majesty's Revenue and Customs to calculate the ad valorem tax for each SKU. Following this guidance, we are confident that our estimates are close to those paid.…”
Section: Original Research Discussionmentioning
confidence: 99%
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