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May 10, 2012

Government efforts to tax cigarettes in Canada can have unintended consequences for tax revenues and the supply of contraband cigarettes, according to a report released today by the C.D. Howe Institute. In “A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market,” Concordia University economists Ian Irvine and William Sims assess the effect of tax policy on tobacco use and, in particular,  on prices and consumer choice between illegal and legal cigarettes.


Ian Irvine

Ian Irvine is a Professor of Economics at the Department of Economics, Concordia University and a Fellow at the School of Irish Studies. He has been on the Faculty at Concordia University since 1978, and was promoted to Professor in 1995.