Publication:
Health Taxes in the Lao PDR - Technical Note

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dc.contributor.authorWorld Bank
dc.date.accessioned2024-04-01T15:58:15Z
dc.date.available2024-04-01T15:58:15Z
dc.date.issued2024-04-01
dc.description.abstractHealth taxes are excise taxes imposed on products that have a negative public health impact. Excise taxation is one of the most cost-effective policy measures to reduce consumption of these products, while also raising meaningful revenue. In the Lao PDR, the tax system under collects revenue, artificially inflating the role of excise taxes. With a mixed tax structure, the excise tax should rely more on the specific tax than ad valorem tax to improve health and revenue gains; tiers need to be removed since they cannot be justified by differential harm caused by cigarettes with different cost of production. Health excise tax reform is in line with the National Socioeconomic Development Plan Financing Strategy and The National Agenda of the government of the Lao PDR. In the Lao PDR, the latest excise tax reform approved in 2023 and effective Jan 1, 2024 is projected to have almost no impact on smoking prevalence and minimal impact of cigarette tax revenue in real terms. This technical note summarizes best practice and country examples in health excise tax reform.en
dc.identifierhttp://documents.worldbank.org/curated/en/099022624111038295/P17590614928f70a51bf291fa92d7044f12
dc.identifier.doi10.1596/41340
dc.identifier.urihttps://hdl.handle.net/10986/41340
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAXATION
dc.subjectHEALTH
dc.subjectEXCISE TAXES
dc.subjectGOOD HEALTH AND WELL-BEING
dc.subjectSDG 3
dc.titleHealth Taxes in the Lao PDR - Technical Noteen
dc.typeReport
dspace.entity.typePublication
okr.crossref.titleHealth Taxes in the Lao PDR - Technical Note
okr.date.disclosure2024-04-01
okr.date.lastmodified2024-03-27T00:00:00Zen
okr.doctypeReport
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099022624111038295/P17590614928f70a51bf291fa92d7044f12
okr.guid099022624111011176
okr.guid099022624111038295
okr.identifier.docmidP175906-4928f784-68a5-4da5-bf29-fa92d7044f12
okr.identifier.doihttps://doi.org/10.1596/41340
okr.identifier.externaldocumentum34266905
okr.identifier.internaldocumentum34266905
okr.identifier.report187950
okr.import.id3730
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099022624111038295/pdf/P17590614928f70a51bf291fa92d7044f12.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryLao People's Democratic Republic
okr.sectorPublic Administration - Health
okr.themeHealth Systems and Policies,Gender,Human Development and Gender,Nutrition,Health Finance,Disease Control,Health System Strengthening,Pandemic Response,Health Service Delivery,Nutrition and Food Security
okr.topicHealth, Nutrition and Population::Health Economics & Finance
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.unitHealth Nutrition &Population EAP (HEAHN)
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