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Institute of Public Finance

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Tax Policy Impact on Consumption of Tobacco Products in Croatia

Ida Zelenka, T-Hrvatski telekom, Zagreb, Croatia

This paper analyses the influence of excises increase and various non-price related measures on tobacco consumption. Therefore various regression models with different dependent and independent variables will be built, with the purpose of showing both their individual and cumulative impact. In all the models the price is definitely the most significant variable, but there are differences in price influence on consumption, depending on which series of cigarettes it relates to. That is logical because of the large difference in excises on different series of cigarettes. From other countries' experience and the results of regression models used in this paper the most important conclusion is that the impact of excise duty is significant, however for building more representative models detailed data over a longer period of time is needed. Unfortunately in Croatia such data are not collected systematically.

Keywords:  excises, price, tobacco, regression model, consumption, cigarettes, Croatia

Year:  2009   |   Volume:  33   |   Issue:  4   |   Pages:  479 - 493

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 December, 2009
IV / 2009
EBSCO Publishing
ISSN 1846-887X
e-ISSN 1845-9757
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