Concepedia

Minimum Excise Taxes

Minimum Excise Taxes is an excise tax policy mechanism that establishes the lowest permissible tax rate on specific goods or transactions, distinguishing it from general excise taxes by its function as a regulatory floor to prevent tax erosion through underpricing or cross-jurisdictional arbitrage.

8

Publications

237

Citations

29

Authors

22

Institutions

Publications per year

2017–2026

5

Parents

Publications

8

Tax Competition under Minimum Rates: The Case of European Diesel Excises

Michiel Evers, Ruud de Mooij, Herman R.J. Vollebergh · SSRN Electronic Journal · 2004 · 56 citations · Full text

, , +17

Endogenous Alcohol Prohibition and Drunk Driving

Robert W. Brown, R. Todd Jewell, Jerrell Richer · Southern Economic Journal · 1996 · 42 citations

, , +17

Impact of introducing a minimum alcohol tax share in retail prices on alcohol-attributable mortality in the WHO European Region: A modelling study

Maria Neufeld, Pol Rovira, Carina Ferreira‐Borges et al. · The Lancet Regional Health - Europe · 2022 · 41 citations · Full text

, , +17

Impact of the Spanish smoke-free laws on cigarette sales, 2000–2015: partial bans on smoking in public places failed and only a total tobacco ban worked

Jaime Pinilla, Beatriz González López‐Valcárcel, Miguel A. Negrín · Health Economics Policy and Law · 2018 · 23 citations

, , +17

Standardised packaging, minimum excise tax, and RYO focussed tax rise implications for UK tobacco pricing

Rosemary Hiscock, Nicole H. Augustin, J Robert Branston et al. · PLoS ONE · 2020 · 22 citations · Full text

, , +17

1–5 of 8

Authors

29

  1. JR
    J Robert Branston

    University of Bath, United Kingdom

    2 publications · 40 citations

    2

    h-index

  2. RH
    Rosemary Hiscock

    University of Bath, United Kingdom

    2 publications · 40 citations

    2

    h-index

  3. NH
    Nicole H. Augustin

    University of Bath, United Kingdom

    2 publications · 40 citations

    2

    h-index

  4. AG
    Anna Gilmore

    University of Bath, United Kingdom

    2 publications · 40 citations

    2

    h-index

  5. JP
    Jaime Pinilla

    Universidad de Las Palmas de Gran Canaria, Spain

    1 publications · 23 citations

    1

    h-index

1–5 of 29

Institutions

22

  1. University of Bath

    Bath, United Kingdom

    2 h-index

    8 publications

    160 citations

  2. University of Edinburgh

    Edinburgh, United Kingdom

    1 h-index

    1 publications

    18 citations

  3. Centre for Addiction and Mental Health

    Toronto, Canada

    1 h-index

    1 publications

    41 citations

  4. Sechenov University

    Moscow, Russia

    1 h-index

    1 publications

    41 citations

  5. Universidad de Las Palmas de Gran Canaria

    Las Palmas de Gran Canaria, Spain

    1 h-index

    3 publications

    69 citations

  6. Tilburg University

    Tilburg, The Netherlands

    1 h-index

    1 publications

    56 citations

  7. Universität Hamburg

    Hamburg, Germany

    1 h-index

    1 publications

    41 citations

  8. Johns Hopkins University

    Baltimore, United States

    1 h-index

    5 publications

    90 citations

1–8 of 22

Venues

  1. PLoS ONE

    1 publications · 22 citations

    1

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 1 publications · 17 citations

    1

    h-index

  3. Tobacco Control

    1 publications · 18 citations

    1

    h-index

  4. SSRN Electronic Journal

    Repository · 1 publications · 56 citations

    1

    h-index

  5. Southern Economic Journal

    1 publications · 42 citations

    1

    h-index

1–5