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This paper provides estimates of the external costs of harmful alcohol use in the European Union (EU) and confronts them with the alcohol excise duty collections per adult and per litre of pure alcohol in the various Member States. →

This paper provides estimates of the external costs of harmful alcohol use in the European Union (EU) and confronts them with the alcohol excise duty collections per adult and per litre of pure alcohol in the various Member States. →

Statutory tax rates have declined in the European Union in the recent decades. →

This paper reviews and evaluates EU tobacco tax policies. →

This paper reviews and evaluates EU tobacco tax policies. →