Hoja informativa 1. Impuestos sobre el tabaco
Datos fundamentales
• El aumento del precio del tabaco a través de los impuestos es la medida única más eficaz para reducir el consumo de tabaco.
• Un aumento del precio del 10% reduce el consumo en un 4% en los países con ingresos más altos y hasta en un 8% en los países con ingresos bajos y medios.
• Si se triplicaran los impuestos al tabaco en todo el mundo se podrían prevenir hasta 115 millones de muertes para el año 2050.
• A pesar de las afirmaciones de la industria, cuando aumentan los impuestos sobre el tabaco, aumentan los ingresos tributarios.
• Mayores impuestos sobre el tabaco pueden prevenir la muerte y la malnutrición al reducir la proporción de ingresos del hogar que se gastan en tabaco y no en alimentos.
• Los impuestos al tabaco deberían ser entre dos tercios y cuatro quintos del precio de venta.
REFERENCES
- Blecher E, van Walbeek C. An analysis of cigarette affordability. Paris. The International Union Against Tuberculosis and Lung Disease, 2008. http://www.tobaccofreeunion.org/content/en/217/
- Chaloupka F, Hu T-W, Warner K, Jacobs R, Yukreli A. The taxation of tobacco products. In: Jha P, Chaloupka F. Tobacco control in developing countries. Washington, DC: The World Bank. 2000. www.worldbank.org/tobacco/tcdc/237TO272.PDF
- Disease control priorities in developing countries. Chapter 46. (2nd ed). The World Bank, 2006. www.ncbi.nlm.nih.gov/books/bv.fcgi?rid=dcp2.section.6734
- Efroymson D, Ahmed S, Townsend J, Alam S, Dey A, Saha R, et al. Hungry for tobacco: an analysis of the economic impact of tobacco consumption on the poor in Bangladesh. Tob Control 2001;10:212-7. www.pubmedcentral.nih.gov/picrender.fcgi?artid=1747588&blobtype=pdf
- Gruber J, Koszegi B. A modern economic view of tobacco taxation. Paris. The International Union Against Tuberculosis and Lung Disease, 2008. http://www.tobaccofreeunion.org/content/en/217/ p
- Guindon G, Tobin S, Yach D. Trends and affordability of cigarette prices: ample room for tax increases and related health gains. Tob Control 2002;1:35-43. www.pubmedcentral.nih.gov/picrender.fcgi?artid=1747639&blo btype=pdf
- Jha P Chaloupka F. Curbing the epidemic: governments and the economics of tobacco control. Washington, DC: World Bank, 1999. www.worldbank.org/tobacco/cover2a.asp
- Jha P. Avoidable global cancer deaths and total deaths from smoking. Nature Rev Cancer. 2009;9:655-664. www.nature.com/nrc/journal/v9/n9/abs/nrc2703.html
- Joossens, L Chaloupka F, Merriman D, Yurekli A. Issues in the smuggling of tobacco products. In: Jha P, Chaloupka F. Tobacco control in developing countries. Washington, DC: The World Bank. 2000. www.worldbank.org/tobacco/tcdc/393TO406.PDF
- Joossens L. Report on smuggling control in Spain. Geneva, World Health Organization, 2003. www.who.int/tobacco/training/success_stories/en/best_practices_spain_smuggling_control.pdf
- Joossens L, Merriman D, Ross H, Raw M. How eliminating the global illicit cigarette trade would increase tax revenue and save lives. Paris: International Union Against Tuberculosis and Lung Disease; 2009. http://www.tobaccofreeunion.org/content/en/217/
- Shafey O, Eriksen M, Ross H, Mackay J. The tobacco atlas (3rd ed.). Atlanta, GA: American Cancer Society, 2009. www.cancer.org/docroot/AA/content/AA_2_5_9x_Tobacco_Atlas_3rd_Ed.asp
- The Framework Convention Alliance for Tobacco Control. www.fctc.org
- Tobacco or health in the European Union: past present and future. The Aspect Consortium of the European Union, 2004. http://ec.europa.eu/health/ph_determinants/life_style/Tobacco/Documents/tobacco_fr_en.pdf
- van Walbeek C. Tobacco excise taxation in South Africa. Geneva, World Health Organization, 2003. www.who.int/tobacco/training/success_stories/en/best_practices_south_africa_taxation.pdf
- WHO Framework Convention on Tobacco Control. Intergovernmental Negotiating Body on a protocol on illicit trade in tobacco products. www.who.int/fctc/inb/en/
- WHO report on the global tobacco epidemic, 2008. The MPOWER package. Geneva, World Health Organization, 2008. www.who.int/tobacco/mpower/en/index.html
- WHO Tobacco Free Initiative. Building blocks for tobacco control: a handbook. Geneva, World Health Organization, 2004. www.who.int/tobacco/resources/publications/tobaccocontrol_handbook/en/



