Relación entre impuestos y distribución de precios del tabaco en España
- 1 Departamento de Métodos Cuantitativos e Informáticos Universidad Politécnica de Cartagena
- 2 Departamento de Economía Universidad Politécnica de Cartagena
ISSN: 2171-892X
Year of publication: 2010
Issue: 18
Type: Article
More publications in: Anales de ASEPUMA
Abstract
The impact of taxation on the distribution of tobacco prices is a key element for the design of public policies aiming at the reduction of tobacco consumption. This article analyzes the relation between taxes and the distribution of prices in Spain, during the period 2005-2010. We elaborate a database of prices for all brands of existing cigarettes on the Spanish market consisting of 14 observations ranging from January, 2005 until March, 2010. Likewise, we analyze the levels and the structure of taxes for every date in the period. In Spain ad valorem taxation has been widely used, in contrast with low levels of the specific (linear) imposition. The fiscal reforms, with an increase of the specific tax, seem to have reduced the proliferation of cheap brands. Therefore, increasing the specific tax and the minimum special tax are effective public health measures.
Bibliographic References
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