69. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance given his acknowledgement of the limitations of the Revenue Commissioners Ready Reckoner in accurately forecasting the Exchequer yield from tobacco excise increases (details supplied), if he will use an improved model explicitly incorporating behavioural responses such as product substitution, switching to illicit tobacco products or cross-border purchasing; his views on whether this would more accurately forecast yields from excise increases compared to the current approach; and if he will make a statement on the matter. [52194/26]

Summary

69. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance given his acknowledgement of the limitations of the Revenue Commissioners Ready Reckoner in accurately forecasting the Exchequer yield from tobacco excise increases (details supplied), if he will use an improved model explicitly incorporating behavioural responses such as product substitution, switching to illicit tobacco products or cross-border purchasing; his views on whether this would more accurately forecast yields from excise increases compared to the current approach; and if he will make a statement on the matter. [52194/26]

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