Smoking

ISBN-13: 9783845476445 / Angielski / Miękka / 120 str.

Pavel Hait

Opis

Studies evaluating the mortality of smoking and its financial burden belong to the mainstream of current research of health economists. The author did such a study on the Czech Republic data. However, he decided to go deeper. His main motivation was to compute a fair excise tax on cigarettes. He defined fairness as a situation in which there is no net redistribution of state budget funds between two groups of citizens: smokers and non-smokers. Smokers create benefits (for example, savings on pensions due to their earlier deaths) and costs (for instance, increased health care costs) for the state budget. He searched for a tax rate that would balance these costs and benefits. He hopes that the study will stir both academic and public debate about cigarette consumption and its financial impact.

O autorze

The author graduated from the Institute of Economic Studies, Charles University in Prague with a BA in Economic Theories and MA in Finance. Then he studied the programme MPhil in Economics at the University of Cambridge.