22 Jan 2014
First published in 2011, the guide discusses numerous topics on tobacco tax and price including:
- tobacco use among young people, and the poor;
- tax avoidance and tax evasion;
- the health and economic impact of tobacco taxation.
The volume also covers the impact of cross border shopping, smuggling and the tobacco industry’s use of discount prices and other strategies to reduce the effectiveness of taxes. It was authored by a working group of experts from 12 countries.
Among its recommendations, the handbook advises governments to: “adopt relatively simple tobacco excise tax structures that emphasize specific taxes and that include regular tax increases that outpace growth in general price levels and incomes”.