Ten Principles of Effective Tobacco Tax Policy

Caryn Bredenkamp, Roberto Magno Iglesias and Kai-Alexander Kaiser

No 98240, Health, Nutrition and Population (HNP) Knowledge Briefs from The World Bank

Abstract: This brief provides guidance in the design of effective tobacco tax policies in countries such as the emerging ASEAN economies, where tax administration and enforcement capacity may not be as strong as in OECD countries. It focuses on tobacco, but many of the principles are equally applicable to other excise taxes, such as alcohol. While bearing in mind that policy advice should always be tailored to context, these principles have wide applicability across countries. The brief is illustrated with examples from the 2012 Philippines tobacco and alcohol ‘sin tax’ reform and draws on the experience of World Bank teams in providing technical assistance to tobacco tax reforms in the Philippines, Vietnam and Indonesia.

Keywords: expenditure; market analysis; good; tax” reform; excise taxes; price increases; barrier; valuation; surveillance; interest; income; future; future price; market prices internal revenue; laws; law enforcement; tax increases; health effects; government revenues; demand; indexation; political economy; revenues; incomes; stress; health; tax rates; pricing; nutrition; market; price; tax; middle-income country; inflation; serial numbers; enforcement; taxation; knowledge; alcohol tax; market share; tobacco taxes; technical assistance; share; smoking; discounts; products; tax administration; revenue; tax policy; warehouses; tax reform; return; strategy; tax revenues; implementation; brand; prices; sin tax; finance; tax structure; tax policies; tobacco tax; taxes; tax reforms (search for similar items in EconPapers)
Pages: 2 pages
Date: 2015-06
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