Expert Opinion for the Polish Chamber of Physicians and Dentists on Innovative Tobacco Products and Electronic Cigarettes

Journal of Health Inequalities 2019, vol. 5(1), pp. 67-70

4 Pages Posted: 27 Sep 2019

See all articles by Lukasz Gruszczynski

Lukasz Gruszczynski

Kozminski University - School of Law; Hungarian Academy of Sciences CSS Institute for Legal Studies

Mateusz Zatoński

University of Bath - Department for Health; Institute - European Observatory of Health Inequalities, Calisia University

Witold Zatoński

Health Promotion Foundation

Date Written: June 2019

Abstract

This article is an amended version of the expert opinion dated 15 January 2019, prepared by the authors at the request of the Polish Chamber of Physicians and Dentists in response to the letter from the Ministry of Finance (no. PA5.8190.84.2018) regarding innovative tobacco products and electronic cigarettes.

The article argues that the inclusion of both categories of products within the scope of excise duties is a rational regulatory solution. Such an approach allows for meeting not only the fiscal goal of excise taxation, but also the social goal in the area of public health protection (particularly with respect to adolescents).

Keywords: e-cigarette, excise, innovative tobacco product, nicotine, tobacco control policy

JEL Classification: K32, K34

Suggested Citation

Gruszczynski, Lukasz and Zatoński, Mateusz and Zatoński, Witold, Expert Opinion for the Polish Chamber of Physicians and Dentists on Innovative Tobacco Products and Electronic Cigarettes (June 2019). Journal of Health Inequalities 2019, vol. 5(1), pp. 67-70, Available at SSRN: https://ssrn.com/abstract=3460157

Lukasz Gruszczynski (Contact Author)

Kozminski University - School of Law ( email )

Jagiellonska 57-59 ST
Warsaw, 03-301
Poland

Hungarian Academy of Sciences CSS Institute for Legal Studies ( email )

Tóth Kálmán st. 4
Budapest, 1097
Hungary

HOME PAGE: http://https://jog.tk.mta.hu/en/

Mateusz Zatoński

University of Bath - Department for Health ( email )

Claverton Down
Bath, BA2 7AY
United Kingdom

Institute - European Observatory of Health Inequalities, Calisia University ( email )

Nowy Świat 4
Kalisz, 62-800
Poland

Witold Zatoński

Health Promotion Foundation ( email )

Poland

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