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| Author: | Ahermaa, E. |
| Title: | Estonian excise policy on the threshold of the European Union (based on cigarette policy) |
| Journal: | Baltic journal of economics
2003 : AUTUMN/WINTER, VOL. 4.1, p. 121-129 |
| Index terms: | Cigarette industry Excise duties European Union Estonia |
| Language: | eng |
| Abstract: | This article evaluates Estonian excise policy concerning cigarettes by comparing the price level and tax rates between Estonia and other countries and by giving an overview of excise policy in terms of the European Union (EU). The study presents the influence of Estonian excise policy on the price level, consumption, legal/illegal market and the state budget. |
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