How to Design and Enforce Tobacco Excises?

Patrick Petit and Janos Nagy

No 2016/003, IMF Fiscal Affairs Department from International Monetary Fund

Abstract: Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This “How-to” note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we use ad valorem or specific taxes? What are the key elements of an efficient tax administration that will secure the tax base and prevent illegal trade? These are important questions that need to be addressed and this note provide a sound first step towards solid policy decisions.

Keywords: FADHTN; HTN; excise; tax; government; product; price; excise authorities; multiplier effect; excise authority; retail price; excise fraud; excise legislation; excise stamp; tax revenue; tobacco product; excise revenue; excise regulation; factory price; Excises; Tobacco tax; Anti-smuggling; Global; Europe; South America; East Asia; Southern Europe (search for similar items in EconPapers)
Pages: 17
Date: 2016-11-04
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