Tobacco Tax Structure and Smuggling

Delipalla, Sophia

doi:10.1628/001522109x444161

Cited by 12 publications

(1 citation statement)

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“…Условия возникновения и усиления нелегального рынка подакцизных товаров и методы борьбы с ним также находятся в центре внимания специалистов. Теоретический анализ вопроса часто строится на модели лотереи (Delipalla, 2009), где нелегальный продавец оценивает ожидаемые выгоды и издержки с учетом разных факторов. Популярны также теоретико-игровые модели, где в качестве участников могут выступать как контрабандисты и контролирующие органы, так и просто государства, гармонизирующие свои налоги или, наоборот, реализующие политику налоговой конкуренции.…”

Section: теоретические основы исследованияunclassified

Tobacco and Innovative Nicotine-containing Products Taxation and Regulation in Russia: New Issues and Solutions

Leonov¹

2022

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Introduction: despite the progress in smoking reduction achieved over the past 10 years Russia is still among the leaders of the global anti-rating. the progress in reducing smoking achieved over the past 10 years Russia is still among the leaders of the global anti-rating. The effectiveness of the excise policy as the main instrument begins to decline from the illicit trade, which is expanding due to the inconsistency of the tax policy in the Eurasian Economic Union (EEU) countries. At the same time, the innovative nicotine delivery system market has been expanding, regulation of which is characterized by serious gaps. Objectives: to identify opportunities for improving regulation of traditional tobacco and innovative nicotinecontaining products markets to increase the collection of excises and achieve public health goals. Methods: comparative analysis, retrospective and counterfactual analysis, econometric estimations. Results: for the first time, econometric estimates for the Russian market were obtained on the aggregate regional (panel) data based on the simultaneous equations model using specially generated database “Addictive products in Russian regions”. The estimates show that, ceteris paribus, an increase of 1 p.p. the distance adjusted excise tax difference to the living cost ratio (DATDLC) leads to a reduction in the legal market by an average of 0.16 %. Price elasticity estimate of the legal aggregate demand is (-0.7), income elasticity is 0,8 and price elasticity of supply is 1,5. The analysis of budgetary and market statistics showed a low collection efficiency of excise taxes on ENDS; the problem of fiscal forestalling in this segment has been discovered. Conclusions: the results of the analysis allowed to propose several effective and feasible measures including the creation of an IT-system within the EEU for the exchange of information on excisable goods, the transfer of part of excise revenue to regional budgets, controlled legalization of nicotine pouches, anti-forestalling regulation in ENDS, etc.

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Section: теоретические основы исследованияunclassified

Tobacco and Innovative Nicotine-containing Products Taxation and Regulation in Russia: New Issues and Solutions

Leonov¹

2022

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Commodity tax structure under uncertainty in a perfectly competitive market

Goerke

2011

J. Econ.

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. In a partial equilibrium setting without price uncertainty, the balanced-budget substitution of an ad valorem tax on output for a specific (unit) tax can enhance welfare in imperfectly competitive markets and is without impact in a competitive world. This paper demonstrates that a substitution of this kind can also increase expected output and welfare in a competitive market characterised by uncertainty about the commodity price, if firms can respond to the revelation of demand conditions by altering output. Terms of use: Documents in EconStor mayJEL-Code: H210, H250.

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