"Saarbr\u00FCcken" . "Hait, Pavel" . "[4B20CDFC8BF3]" . . "Smoking"@en . "107"^^ . . . . . . "RIV/00216208:11230/11:10100820!RIV12-MSM-11230___" . "LAP LAMBERT Academic Publishing" . . . "Smoking"@en . "Z(MSM0021620841)" . . "Smoking" . . "Neuvedeno" . . . "11230" . "Smoking" . "1"^^ . . "RIV/00216208:11230/11:10100820" . "107"^^ . "1"^^ . "financial impact; economics; smoking"@en . "978-3-8454-7644-5" . "230060" . "The aim is to describe the current facts and trends of tobacco consumption, assess the mortality attributable to smoking, compute its financial impact on the Czech state budget, evaluate the transmission of tax changes into the retail price of cigarettes, assess consumer price elasticity for cigarettes, and compute a fair excise tax on cigarettes for the Czech Republic as well as the tax which would maximise the benefits of smoking for the state budget. For our purposes, we define %22fairness%22 as a situation in which there is no net redistribution of state budget funds between two groups of citizens: non-smokers and smokers."@en . "The aim is to describe the current facts and trends of tobacco consumption, assess the mortality attributable to smoking, compute its financial impact on the Czech state budget, evaluate the transmission of tax changes into the retail price of cigarettes, assess consumer price elasticity for cigarettes, and compute a fair excise tax on cigarettes for the Czech Republic as well as the tax which would maximise the benefits of smoking for the state budget. For our purposes, we define %22fairness%22 as a situation in which there is no net redistribution of state budget funds between two groups of citizens: non-smokers and smokers." . "Smoking" . . . .