EconPapers    
Economics at your fingertips  
 

How to Design and Enforce Tobacco Excises?

Patrick Petit and Janos Nagy

No 16/03, 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: Fraud; Health; Western Hemisphere; Ad valorem taxes; Excise taxes; Canada; Tax administration; tobacco, revenue, revenue raising, taxation levels, earmarks, collection, illegal trade, enforcement, externalities, internalities (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-hea
Date: 2016-11-04
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.imf.org/external/pubs/cat/longres.aspx?sk=44352 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:imf:imfhtn:16/03

Ordering information: This working paper can be ordered from
http://www.imf.org/external/pubs/pubs/ord_info.htm

Access Statistics for this paper

More papers in IMF Fiscal Affairs Department from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC.
Bibliographic data for series maintained by Jim Beardow ().

 
Page updated 2019-04-13
Handle: RePEc:imf:imfhtn:16/03