Economic reports
The Union publishes a range of economic reports on tobacco taxation, funded by Bloomberg Philanthropies and the Bill and Melinda Gates Foundation under the Bloomberg Initiative to Reduce Tobacco Use. The reports cover global concerns in tobacco taxation and control and also feature individual country case-studies:
Taxation in Bloomberg priority countries
Taxation of Cigarettes in the Bloomberg Initiative Countries: Overview of Policy Issues and Proposals for Reform
2009
Emil B. Sunley, former Assistant Director, Fiscal Affairs Department, International Monetary Fund, 1992-2006
“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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Tobacco taxation overview
A Modern Economic View of Tobacco Taxation
2008
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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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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Cigarette affordability
An Analysis of Cigarette Affordability
2008
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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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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The global illicit trade
How Eliminating the Global Illicit Cigarette Trade Would Increase Tax Revenue and Save Lives
2009
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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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 $31 billion, and from 2030 onwards would save over 160,000 lives a year.”
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Bangladesh
The Economics of Tobacco and Tobacco Taxation in Bangladesh
2012
Abul Barkat, Human Development Research Centre, Dhaka
Ashraf Uddin Chowdhury, Human Development Research Centre, Dhaka
Nigar Nargis, Human Development Research Centre, Dhaka
Mashfiqur Rahman, Human Development Research Centre, Dhaka
Md. Shahnewaz Khan, Human Development Research Centre, Dhaka
Ananda Kumar Pk., Human Development Research Centre, Dhaka
Sharmina Bashir, Human Development Research Centre, Dhaka
Frank J. Chaloupka, University of Illinois at Chicago
Ashraf Uddin Chowdhury, Human Development Research Centre, Dhaka
Nigar Nargis, Human Development Research Centre, Dhaka
Mashfiqur Rahman, Human Development Research Centre, Dhaka
Md. Shahnewaz Khan, Human Development Research Centre, Dhaka
Ananda Kumar Pk., Human Development Research Centre, Dhaka
Sharmina Bashir, Human Development Research Centre, Dhaka
Frank J. Chaloupka, University of Illinois at Chicago
"Taxing all cigarette brands at a specific tax rate of 34 taka per 10 sticks (70% of retail price) could lead nearly 7 million current smokers to quit and prevent 7 million youth from initiating smoking, preventing 6 million premature deaths and raising additional excise revenues of 15.1 billion taka (US$ 200 million).
Further, taxing all bidis at a specific tax rate of 4.95 taka per pack (40% of average prices) could lead 3.4 million adult bidi smokers to quit and prevent 3.5 million youth from initiating bidi smoking, preventing 2.5 million premature deaths and raising additional excise revenues of 7.2 billion taka (US$ 87.5 million)."
Download PDF: English
Download the Annex: English
China
Tobacco Taxation and Its Potential Impact in China
2008
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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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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Download the summary factsheet: English | Chinese
India
The Economics of Tobacco and Tobacco Taxation in India
2010
Rijo M John, American Cancer Society, Atlanta
R Kavita Rao, National Institute of Public Finance and Policy, New Delhi
M Govinda Rao, National Institute of Public Finance and Policy, New Delhi
James Moore, Bill and Melinda Gates Foundation, New Delhi
RS Deshpande, Institute for Social and Economic Change, Bangladesh
Jhumur Sengupta, National Institute of Public Finance and Policy, New Delhi
Sakthivel Selvaraj, Public Health Foundation of India, New Delhi
Frank J Chaloupka, University of Illinois at Chicago, Chicago
Prabhat Jha, Centre for Global Health Research, St. Michael's Hospital, University of Toronto, Toronto
"Raising bidi taxes to Rs 98 per 1000 sticks would add Rs 36.9 billion to tax revenues and prevent 15.5 million current and future smokers dying prematurely; increasing cigarette taxes to RS 3691 per 1000 sticks would further add Rs 146.3 billion to tax revenues and prevent 3.4 million premature deaths."
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India: The Tax Treatment of Bidis
2008
2008
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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"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."
Download PDF: English
Download the summary factsheet: English
Indonesia
Tobacco Economics in Indonesia
2008
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."
Download PDF: English | Bahasa
Download the summary factsheets: English | Bahasa
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."
Download PDF: English | Bahasa
Download the summary factsheets: English | Bahasa
Mexico
The Economics of Tobacco and Tobacco Taxation in Mexico
2010
Hugh Waters. Johns Hopkins Bloomberg School of Public Health, Baltimore, Maryland
Belén Sáenz de Miera, National Institute of Public Health, Cuernavaca, Mexico
Hana Ross, American Cancer Society, Atlanta, Georgia
Luz Myriam Reynales Shigematsu, National Institute of Public Health, Cuernavaca, Mexico
"Raising the specific excise tax component to 20 pesos per pack by 2013 would increase total tax inclusive of VAT to 75% of retail price, prevent nearly 1 million deaths, and raise excise tax revenues of over 41 billion pesosRaising the specific excise tax component to 20 pesos per pack by 2013 would increase total tax inclusive of VAT to 75% of retail price, prevent nearly 1 million deaths, and raise excise tax revenues of over 41 billion pesos."
The Economics of Tobacco and Tobacco Taxation in Poland
2011 *New*
Christina Czart Ciecierksi, North Eastern Illinois University, Chicago
Rajeev Cherukupalli, Johns Hopkins Bloomberg School of Public Health, Baltimore
Marzeena A Weresa, Warsaw School of Economics
Download the summary factsheet: English | Polish
Download the Annex: English | Polish
Download the Correction: English | Polish
Russia
Economics of Tobacco Taxation in Russia
2008
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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Download the summary factsheets: English | Russian
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"
Download PDF: English | Russian
Download the summary factsheets: English | Russian
Turkey
The Economics of Tobacco and Tobacco Taxation in Turkey
2010
Ayda Yürekli, World Health Organization, Geneva
Murat Elibol, Ministry of Finance, Ankara
Altan Cabuk, Çukurova University, Adana
Sinan Fikret Erk, Çukurova University, Adana
Zeynep Önder, Bilkent University, Ankara
Nejat Erk, Çukurova University, Adana
Mahir Fisunoglu, Çukurova University, Adana
Frank J. Chaloupka, University of Illinois at Chicago, Chicago
Download the summary factsheet: English | Turkish
Download the annex: English | Turkish
Egypt
The Economics of Tobacco and Tobacco Taxation in Egypt
2010
Khaled Hanafy, Arab Academy for Science, Technology & Maritime Transport
Ashraf Salah Eldin Saleh, Arab Academy for Science, Technology & Maritime Transport
Mariam Ezzat Bad Eldin Elmallah, Alexandria University
Haidy Mohamed Amer Omar, Arab Academy for Science, Technology & Maritime Transport
Dina Bakr, Arab Academy for Science, Technology & Maritime Transport
Frank J. Chaloupka, University of Illinois at Chicago, Chicago
Ukraine
Economics of Tobacco Taxation in Ukraine
2009
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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Download the summary factsheet: English | Russian | Ukrainian
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.”
Download PDF: English | Russian | Ukrainian
Download the summary factsheet: English | Russian | Ukrainian
Vietnam
Tobacco Taxation in Vietnam
2010
G Emmanuel Guindon, Centre for Health Economics and Policy Analysis, McMaster University, Hamilton, Ontario, Canada
Hien Nguyen-Thi-Thu, Department of Economics, University of Commerce, Hanoi, Vietnam
Kinh Hoang-Van, Department of Economics, University of Commerce, Hanoi, Vietnam
Emily McGirr, School of Urban and Regional Planning, Queen's University, Kingston, Canada
Trung Dang-Vu, Department of Health Economics, Hanoi School of Public Health, Hanoi, Vietnam
Lam Nguyen-Tuan, World Health Organization, Vietnam
“Introducing a specific tax of VND 1750 (US$ 0.11) per pack of 20 cigarettes, indexed to inflation, would raise an additional VND 4.3 trillion (US$ 268 million) in tax revenue annually and avert approximately 339,000 premature deaths.”
Download PDF: English | Vietnamese
Download the summary factsheet: English | Vietnamese