How to Design and Enforce Tobacco Excises?

Author: Patrick Petit and Mr. Janos Nagy

Draws on IMF experience and an extensive literature to address recurrent questions in the IMF’s revenue-related technical assistance work on tobacco taxation.

Volume/Issue: Volume 2016 Issue 003

Publication date: November 2016

ISBN: 9781475546651

$4.99

Add to Cart by clicking price of the language and format you'd like to purchase

Available Languages and Formats


English

Prices in red indicate formats that are not yet available but are forthcoming.

Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Economics- Macroeconomics , Public Finance , Taxation - General , FADHTN , HTN , excise , tax , government , product , price , excise authorities , multiplier effect , excise authority , retail price , excise fraud , excise legislation , excise stamp , tax revenue , tobacco product , excise revenue , excise regulation , factory price , Excises , Tobacco tax , Anti-smuggling , Global , Europe , South America , East Asia , Southern Europe

Also of interest

How to Control the Fiscal Costs of Public-Private Partnerships

How to Design a Regional Tax Treaty and Tax Treaty Policy Framework in a Deve...

How to Calibrate Fiscal Rules: A Primer

How to Manage the Fiscal Costs of Natural Disasters

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.