ROLL-YOUR-OWN CIGARETTES IN EUROPE: USE WEIGHT AND IMPLICATIONS FOR FISCAL POLICIES

摘要

ObjectiveExcise duties on roll-your-own (RYO) tobacco, which are generally based on RYO cigarettes containing 1g of tobacco, are lower than duties on factory-made (FM) cigarettes. This provides a price-incentive for smokers to switch to RYO, use of which is increasing across Europe. To effectively approximate duties on the two types of products requires accurate data on the weight of RYO cigarettes. We provide updated information on RYO use and RYO cigarette weight across Europe.