Publication: Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria
Date
2002-12
ISSN
Published
2002-12
Author(s)
Sayginsoy, Ozgen
Yurekli, Ayda A.
de Beyer, Joy
Abstract
This paper uses data from the Living
Standards Measurement Study (LSMS) Household Survey
conducted in 1995, to analyze demand for manufactured
cigarettes in Bulgaria and the effects on the poor of a
hypothetical revenue-maximizing specific excise tax increase
on cigarettes. A cigarette tax increase is the single most
effective and cost-efficient measure to reduce smoking. The
first objective of this paper is to estimate the price and
income of consumption for cigarettes in Bulgaria by income
groups. The second objective is to simulate the impact of
changes in specific excise taxes on consumption, tax burdens
and government revenues from cigarette taxes. A major
concern among policymakers is that an increase in cigarette
taxes could have a disproportionate impact on the poor.
Citation
“Sayginsoy, Ozgen; Yurekli, Ayda A.; de Beyer, Joy. 2002. Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria. HNP discussion paper;. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/ba4b9703-5960-5b26-9da0-d12574ba16ab License: CC BY 3.0 IGO.”