Cigarette Demand, Taxation, and the Poor: A Case Study of Bulgaria

Ozgen Sayginsoy, Ayda A. Yurekli and Joy de Beyer

University of California at San Francisco, Center for Tobacco Control Research and Education from Center for Tobacco Control Research and Education, UC San Francisco

Abstract: This paper usesthe Living Standards Measurement Study (LSMS) Household Survey, conducted in 1995, to analyze demand for cigarettes in Bulgaria and the effects on the poor of a hypothetical revenue-maximizing specific excise tax increase levied on cigarettes. One important finding is that the tax increase has a beneficial effect on the poor, in the sense that the tax burden on the low and lower-middle group is reduced.

Keywords: Bulgaria; tobacco tax; cigarette tax; economics of tobacco; tobacco policy; smoking; price elasticity; demandfor cigarettes; tax incidence; impact on poor (search for similar items in EconPapers)
Date: 2002-12-01
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:cdl:ctcres:qt35g997q4

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