Sin taxes on e-cigarettes in the EU
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Abstract
This paper explores developments in sin tax e-cigarette in Europe, as an implementation of excise tax on e-cigarette products within the European countries that are commonly calculated the nicotine concentration (mg/mL) of the e-cigarette liquid. This paper explains the public health concerns regarding e-cigarettes in the EU and the challenges of the EU's Tobacco Products Directive (TPD) as a primary framework regulating e-cigarettes in the EU. This paper then focuses on command-and-control instruments and economic policy instruments, including economic incentive or market-based policies that rely on market forces to influence e-cigarette consumer behaviour. This paper finally examines developments in moving towards harmonised taxation for e-cigarettes through revision of the Tobacco Taxation Directive (TTD) in the future.
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