Recently Released Market Study: Cigarettes in Sweden
From 1 January 2011 the taxation on cigarettes switched from a value-based to a volume-based system. In 2010, the tax on cigarettes was SEK0.31per stick plus 39.2% of the retail selling price. In 2011, however, volume-based taxation on cigarettes increased from SEK0.31 to SEK1.27 and value-based taxation decreased from 39.2% to 1% of the retail selling price. At the same time, the minimum taxation of SEK1.29 per stick was abolished.
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