Tobacco, taxation, and fairness.

Designing an Optimum Fiscal Policy for Tobacco to Maximise the Tax Revenue, Social Savings and the Net Monetary Benefits in Sri Lanka

Background Fiscal policy targeting tobacco control is identified as the most effective strategy for rapid control of tobacco use. An optimum fiscal policy to estimate the percentage taxation that will maximise the government tax revenue, social savings and the net monetary benefit has not been empirically designed before in Sri Lank...

Earmarking Tobacco Taxes for Health Purposes via Median Entities

Examining the Impact of Development, Tobacco Taxation, and Tobacco Prices on Global Adult Male Smoking Prevalence

MICHAEL BRANDON TALLEY Examining the Impact of Development, Tobacco Taxation, and Tobacco Prices on Global Adult Male Smoking Prevalence (Under the direction of Michael Eriksen, Faculty Member) Tobacco use is the leading cause of preventable death in the world. Nevertheless, the global tobacco epidemic continues to spread throughout much of the world, particularly in developing countries. Previ...

The taxation of tobacco products

This chapter reviews a variety of issues related to the taxation of cigarettes and other tobacco products. The empirical evidence showing that higher cigarette taxes result in higher cigarette prices is reviewed. This is followed by a discussion of the econometric literature examining the impact of prices and taxes on the demands for tobacco products. The small but growing body of research for ...

"The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine

BACKGROUND Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacc...