How to Design and Enforce Tobacco Excises?

November 4, 2016

Preview Citation

Format: Chicago

Patrick Petit, and Janos Nagy. How to Design and Enforce Tobacco Excises?, (USA: International Monetary Fund, 2016) accessed December 22, 2024

Summary

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.

Subject: Anti-smuggling, Consumption, Excises, Health, Revenue administration, Taxes, Tobacco tax

Keywords: Anti-smuggling, East Asia, Europe, Excise, Excise authorities, Excise authority, Excise fraud, Excise legislation, Excise regulation, Excise revenue, Excise stamp, Excises, Factory price, FADHTN, Global, Government, HTN, Multiplier effect, Price, Product, Retail price, South America, Southern Europe, Tax, Tax revenue, Tobacco product, Tobacco tax

Publication Details

Pages:

17
Volume:

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DOI:

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Issue:

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Series:

How-To Note No. 2016/003
Stock No:

FADHTNEA2016003
ISBN:

9781475546651
ISSN:

2522-7912

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