Tabaksteuer in Griechenland: steuerpolitische Fehlentscheidungen

Both Germany and Greece increased tobacco taxes beginning in 2010. Tobacco taxation in both countries is primarily aimed at generating revenues and at steering the behaviour of individuals affected by the taxation. The tobacco tax structure particularly in Greece has evolved from a mainly ad valorem excise to a specific excise. The comparison of both countries shows that the German tax system is able to generate stable revenues while Greek tobacco taxation policy leads to tax evasion activities among smokers.