Economic Reports
Taxation of Cigarettes in the Bloomberg Initiative Countries: Overview of Policy Issues and Proposals for ReformEmil B. Sunley
“To reduce the demand for tobacco, excise tax increases and the resulting higher prices are a proven effective measure that governments can adopt as part of an overall strategy of tobacco control... Though consumption is reduced, government revenue increases.”
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Economics of Tobacco Taxation in Ukraine
Hana Zarubova Ross, PhD, Epidemiology and Surveillance Research, American Cancer Society, Atlanta, Georgia
Samina Shariff, MPH, Epidemiology and Surveillance Research, American Cancer Society, Atlanta, Georgia
Anna Gilmore, PhD
University of Bath & European Centre on Health of Societies in Transition, London School of Hygiene and Tropical Medicine, London, UK
“If tax represents 70 percent of the retail price, the number of smokers would decline by almost 2 million, and about 1 million tobacco-related deaths would be avoided. At the same time, the government would collect an additional UAH 5.8 billion (US$ 1.2 billion) in excise tax revenue per year.”
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Economics of Tobacco Taxation in Russia
Hana Zarubova Ross, PhD, Epidemiology and Surveillance Research, American Cancer Society, Atlanta, Georgia
Samina Shariff, MPH, Epidemiology and Surveillance Research, American Cancer Society, Atlanta, Georgia
Anna Gilmore, PhD
University of Bath & European Centre on Health of Societies in Transition, London School of Hygiene and Tropical Medicine, London, UK
"If Russia chooses to reach the level where tobacco tax represents 70 percent of the retail price, up to 2.7 million tobacco-related deaths among the Russian population can be avoided. Furthermore, the government would collect an additional RUB 153 billion (US$ 6 billion) in excise tax revenue per year"
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Tobacco Taxation and Its Potential Impact in China
Teh-wei Hu, Professor Emeritus of Health Economics, University of California, Berkeley
Zhengzhong Mao, Professor and Chair, Department of Health Economics, Sichuan University
Jian Shi, Associate Director, Research Institute of Taxation Science, State Administration of
Taxation, Beijing
Wendong Chen, Research Associate, Taxation Branch Institute, State Administration of Taxation, Beijing
"An increase in the specific excise tax of RMB 1 on a pack of cigarettes would increase government revenue by RMB 64.9 billion (US$ 7.9 billion), save 3.4 million lives, reduce medical costs by RMB 2.68 billion (US$ 325 million) and generate a productivity gain of RMB 9.92 billion (US$ 1.2 billion) for the Chinese economy."
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An Analysis of Cigarette Affordability
Evan Blecher, International Tobacco Control Research, American Cancer Society
Corné van Walbeek, School of Economics, University of Cape Town
"Over the past decade a clear dichotomy has developed between developed and developing
countries. Cigarettes are becoming less affordable in developed countries and much more affordable in developing countries."
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Tobacco Economics in Indonesia
Sarah Barber, University of California, Berkeley
Abdillah Ahsan, Demographic Institute, Faculty of Economics, University of Indonesia
Sri Moertiningsih Adioetomo, Demographic Institute Faculty, of Economics, University of Indonesia
Diahhadi Setyonaluri, Demographic Institute Faculty, of Economics, University of Indonesia
"Implementing the maximum legally allowable tobacco tax rates could prevent between 1.7 and 4.0 million tobacco-related deaths among smokers and generate additional revenues of US$ 3.2 to 6.5 billion. Doubling the tobacco tax could increase employment by more than
one quarter of a million jobs."
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India: The Tax Treatment of Bidis
Emil M. Sunley, former Assistant Director, Fiscal Affairs Department, International Monetary Fund, 1992-2006
"Bidis are under-taxed compared to cigarettes, taking into account the health risks of each, and therefore, on health grounds, a strong case can be made for increasing the excise burden on bidis."
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A Modern Economic View of Tobacco Taxation
Jonathan Gruber, Massachuetts Institute of Technology
Botond, Küszegi, University of California, Berkeley
"Governments can raise significant revenue through cigarette taxes without placing a large net burden on the poor. Indeed, for most parameter values our calculations suggest that tobacco taxes are progressive."
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How Eliminating the Global Illicit Cigarette Trade Would Increase Tax Revenue and Save Lives
Luk Joossens Framework Convention Alliance Brussels, Belgium
David Merriman Institute of Government and Public Affairs and Department of Public Administration University of Illinois, Chicago, USA
Hana Ross International Tobacco Control Research American Cancer Society USA
Martin Raw UK Centre for Tobacco Control Studies Division of Epidemiology and Public Health University of Nottingham, Nottingham, UK
“If the global illicit trade were eliminated, governments would gain at least $31 billion, and from 2030 onwards would save over 160,000 lives a year.”
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Cigarette Affordability
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The Global Illicit Cigarette Trade
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Tobacco Taxes In China
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Tobacco Taxes In Indonesia
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Tobacco Taxes In Russia
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Tobacco Taxes In Ukraine
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Bidi Industry in India - The Tax Treatment: Summary and Recommendations
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