How to Design and Enforce Tobacco Excises?
Patrick Petit and
No 16/03, IMF Fiscal Affairs Department from International Monetary Fund
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)
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