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The fundamental objective of this study was to further develop and illustrate some of the key economic mechanisms behind the taxation of fine-cut tobacco.  Using governmental data sources when available, the objective was achieved using four case studies: The Netherlands, Belgium, the UK and Germany. The study confirms and further explains the key principles of taxing fine-cut tobacco, already demonstrated in the 2015 study.

NEW ! 2021 London Economics Study on the Impact of the State of the Economy on Consumption of Fine-Cut Tobacco (FCT) and Excise Revenues