Increasing Taxes on Tobacco in Low and Middle-Income Countries

• Tác giả: Alan Fuchs Tarlovsky
• Ngôn ngữ: eng
• Ký hiệu phân loại: 178.7 Consumption of tobacco
• Thông tin xuất bản: World Bank, Washington, DC, 2020
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 291734
• Chủ đề: 1. DISTRIBUTIONAL IMPACT; 2. TAXATION; 3. TOBACCO PRICE; 4. TOBACCO TAX; 5. WELFARE IMPACT

Tóm tắt

Policy makers hesitate to increase tobacco taxes over concerns about taxes being regressive and potentially increasing poverty and inequality. This note summarizes a set of studies of the effects of raising tobacco taxes in 11 low and middle-income countries using an extended cost-benefit analysis (ECBA) and harmonized national household budget survey data and introduces the TOBACTAX Tool. The studies find that demand price elasticities for tobacco products are larger among lower-income households and that the poor receive the largest long-term gains from tobacco taxation. Tobacco taxes have progressive long-term effects due to lower medical expenses and added years of productive life, which contribute to poverty reduction in most countries studied. TOBACTAX Tool can help replicate such analyses elsewhere.