Assessing the impact of excise duties on a state’s revenues: the case of Greece
https://doi.org/10.3326/pse.45.3.4 | Published online: September 6, 2021 Table 1
Changes in the excise duty on tobacco products (2007-2018)
* [Art. 16 (5) Dir. 1995/59 & Art. 8 (6) Dir. 2011/64]. Source: Gov. Gazette 265A (2001); Gov. Gazette 169A (2006); Danchev, Maniatis and Touriki (2014); Maniatis and Danchev (2016); European Commission (2018); and authors’ calculations.
Table 2
Calculated state revenue from excise duties on tobacco products
Source: Authors’ calculations. Table 3
Linear regression data and results
Source: Authors’ calculations. Figure A1
Total taxation (excise + VAT) as a percentage of the final price of cigarettes in the EU (July 2018) Figure A2
Quantity and types (in billions of pieces) of illegal cigarettes in the EU Figure A3
Composition (%) of the final price of cigarettes in Greece (2007-2018) Figure A4
Changes in the price of cigarettes and fine-cut tobacco (2007-2018) Figure A5
Total consumption of cigarettes (2007-2018) in billions of cigarettes Figure A6
Total consumption of fine-cut tobacco (2007-2018) in thousands tonnes Figure A7
Revenue from the excise taxation of tobacco products in billions of euros Figure A8
Revenue from the excise taxation of tobacco products as a percentage of GDP Figure A9
Consumption of tobacco products (weight %) before and after the beginning of the global economic crisis Figure A10
Consumed counterfeit, illicit whites and other C&C cigarette consumption as a percentage of total tobacco consumption in Greece (2007-2018) Figure A11
Consumed counterfeit, illicit whites and other C&C cigarette consumption in Greece in billions of cigarettes (2007-2018) Figure A12
Percentage of smokers in the population of Greece Figure A13
Revenues from the excise taxation of tobacco products, in millions of euros Figure A14
Qc, consumed quantities of cigarettes, in billions (smoothened) Figure A15
Qf, consumed quantities of fine-cut tobacco in 1,000 tonnes (smoothed) Figure A16
Y Net National Disposable Income (NNDI), actual and smoothed (millions of €) Figure A17
Consumption of cigarettes actual and calculated in billions of pieces Figure A18
Consumption of fine-cut tobacco actual and calculated in 1,000 tonnes Table 1 Changes in the excise duty on tobacco products (2007-2018) DISPLAY Table Table 2 Calculated state revenue from excise duties on tobacco products DISPLAY Table Table 3 Linear regression data and results DISPLAY Table Figure A1 Total taxation (excise + VAT) as a percentage of the final price of cigarettes in the EU (July 2018) DISPLAY Figure Figure A2 Quantity and types (in billions of pieces) of illegal cigarettes in the EU DISPLAY Figure Figure A3 Composition (%) of the final price of cigarettes in Greece (2007-2018) DISPLAY Figure Figure A4 Changes in the price of cigarettes and fine-cut tobacco (2007-2018) DISPLAY Figure Figure A5 Total consumption of cigarettes (2007-2018) in billions of cigarettes DISPLAY Figure Figure A6 Total consumption of fine-cut tobacco (2007-2018) in thousands tonnes DISPLAY Figure Figure A7 Revenue from the excise taxation of tobacco products in billions of euros DISPLAY Figure Figure A8 Revenue from the excise taxation of tobacco products as a percentage of GDP DISPLAY Figure Figure A9 Consumption of tobacco products (weight %) before and after the beginning of the global economic crisis DISPLAY Figure Figure A10 Consumed counterfeit, illicit whites and other C&C cigarette consumption as a percentage of total tobacco consumption in Greece (2007-2018) DISPLAY Figure Figure A11 Consumed counterfeit, illicit whites and other C&C cigarette consumption in Greece in billions of cigarettes (2007-2018) DISPLAY Figure Figure A12 Percentage of smokers in the population of Greece DISPLAY Figure Figure A13 Revenues from the excise taxation of tobacco products, in millions of euros DISPLAY Figure Figure A14 Qc, consumed quantities of cigarettes, in billions (smoothened) DISPLAY Figure Figure A15 Qf, consumed quantities of fine-cut tobacco in 1,000 tonnes (smoothed) DISPLAY Figure Figure A16 Y Net National Disposable Income (NNDI), actual and smoothed (millions of €) DISPLAY Figure Figure A17 Consumption of cigarettes actual and calculated in billions of pieces DISPLAY Figure Figure A18 Consumption of fine-cut tobacco actual and calculated in 1,000 tonnes DISPLAY Figure |
September, 2021 III/2021 |
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