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A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market
Summary:
| Citation | Ian Irvine. 2012. "A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market." ###. Toronto: C.D. Howe Institute. |
| Page Title: | A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market – C.D. Howe Institute |
| Article Title: | A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market |
| URL: | https://cdhowe.org/publication/taxing-dilemma-assessing-impact-tax-and-price-changes-tobacco-market/ |
| Published Date: | May 10, 2012 |
| Accessed Date: | October 23, 2025 |
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Government efforts to tax cigarettes in Canada can have unintended consequences for tax revenues and the supply of contraband cigarettes, according to a report released today by the C.D. Howe Institute. In “A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market,” Concordia University economists Ian Irvine and William Sims assess the effect of tax policy on tobacco use and, in particular, on prices and consumer choice between illegal and legal cigarettes.
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