Global cigarette prices and taxes on 3 June 1998, and tax incidence
| Country | Per 20 cigarettes (US$) | Tax incidence2-152 (%) | |||
|---|---|---|---|---|---|
| Total tax | Average retail price | ||||
| Sweden | 4.36 | 5.73 | 76 | ||
| United Kingdom2-151 | 4.34 | 5.51 | 79 | ||
| Denmark | 3.63 | 4.44 | 82 | ||
| Ireland | 3.36 | 4.35 | 77 | ||
| Finland | 3.11 | 4.08 | 76 | ||
| Canada (highest) | 2.79 | 4.04 | 69 | ||
| France | 2.46 | 3.27 | 75 | ||
| New Zealand | 2.36 | 3.31 | 71 | ||
| Belgium | 2.15 | 2.89 | 74 | ||
| Australia | 2.13 | 3.32 | 64 | ||
| Germany | 2.06 | 2.97 | 69 | ||
| Austria | 1.90 | 2.57 | 74 | ||
| Netherlands | 1.76 | 2.30 | 76 | ||
| Italy | 1.58 | 2.12 | 75 | ||
| US current (highest) | 1.50 | 3.02 | 50 | ||
| US estimated post-settlement (highest) | 1.50 | 3.54 | 42 | ||
| Greece | 1.45 | 1.99 | 73 | ||
| Portugal | 1.45 | 1.76 | 82 | ||
| Canada (lowest) | 1.17 | 2.17 | 54 | ||
| Spain | 0.92 | 1.26 | 73 | ||
| US current (average) | 0.71 | 2.06 | 34 | ||
| US estimated post-settlement (average) | 0.71 | 2.60 | 27 | ||
| US current (lowest) | 0.34 | 1.67 | 20 | ||
| US estimated post-settlement (lowest) | 0.34 | 2.20 | 15 | ||
2-150 Prices and taxes are supplied by Treasury sources, as at 3 June 1998 for a package of 20 of the most popular brand family, or for 20 cigarettes where the most popular brand family is not sold in 20s.
↵2-151 Since 3 June 1998, prices have decreased significantly in Sweden (US$1.30), have increased significantly in the United Kingdom (US$0.75) and have increased slightly in Australia and in several American states.
↵2-152 The tax incidence refers to the portion of the average retail selling price that comprises all applicable taxes and other fees imposed on the product.
2-153 Exchange rates are from Bank of Montreal, noon exchange rates, 3 June 1998.
2-154 American taxes and prices include local taxes, and estimates of the effects of 1998 manufacturers’ price increases. The impact of the settlement provisions is treated as a manufacturer’s cost rather than as a tax.