Publication:
Economics of Tobacco Toolkit, Tool 4 : Design and Administer Tobacco Taxes

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dc.contributor.authorYurekli, Ayda
dc.contributor.editorYurekli, Ayda
dc.contributor.editorde Beyer, Joy
dc.date.accessioned2013-11-14T20:45:29Z
dc.date.available2013-11-14T20:45:29Z
dc.date.issued2013
dc.description.abstractThe purpose of this tool is to help the reader understand the structure, design, and administration of tobacco taxes. There is no doubt about the adverse health impacts of tobacco use. In both developed and developing countries, the Ministries of health, tobacco interest groups, academia, and advocates against tobacco strongly believe that tobacco consumption should be reduced, and that tobacco taxes are the single most cost-effective policy tool to achieve this goal. This tool discusses some of the issues surrounding tobacco taxes from the perspectives of consumers, public health advocates, politicians, and government administrators. Guidance is provided in how to satisfy the goals of these players without compromising their interests. This tool is intended primarily for public health advocates, policy makers, tax administration staff, and government officials. Public health advocates will gain information on the various types of tobacco taxes and which type can best reduce cigarette consumption. The tool also discusses whether and how increased tobacco taxes create a financial burden on consumers, especially the poor. Since tobacco taxes are often justified from the public health perspective, this tool includes another point of view-that of the policy maker and the tax administrator. Designing and administering tobacco taxes is a process unique to every government. There are too many variables-from tobacco and tobacco product usage to the objective and purpose of taxation to the viable and most effective method of imposing and administering a tax-to allow for a general rule of thumb regarding tobacco excise taxes. Therefore, this tool cannot present universally applicable methods to apply, mathematical models or formulas to fulfill, or step-by-step instructions to follow. An excise tax is a tax on selected goods produced for sale within a country, or imported and sold in that country. The tax is usually collected from the producer/manufacturer/wholesaler or at the point of final sale to the consumer. An excise tax can be imposed on products and services if they have one or more of the characteristics. There are two general types of sales taxes: single-stage and multistage. Single stage sales taxes apply only at one stage of the production/distribution chain. Multi-stage sales taxes apply at several stages of the production/distribution chain for a product or service. The value-added tax (VAT) is a general indirect tax on consumption.en
dc.identifierhttp://documents.worldbank.org/curated/en/2013/01/18136341/design-administer-tobacco-taxes
dc.identifier.doi10.1596/16268
dc.identifier.urihttps://hdl.handle.net/10986/16268
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectAD VALOREM
dc.subjectAD VALOREM TAXES
dc.subjectADDED TAX
dc.subjectADDICTION
dc.subjectADMINISTERING TOBACCO TAXES
dc.subjectAGGREGATE CONSUMPTION
dc.subjectALCOHOLIC
dc.subjectALCOHOLIC DRINK
dc.subjectALCOHOLIC DRINKS
dc.subjectAMOUNT OF TOBACCO
dc.subjectBIDIS
dc.subjectBOND
dc.subjectBONDED WAREHOUSE
dc.subjectBORDER TAX
dc.subjectCASH FLOW
dc.subjectCHECKS
dc.subjectCHEWING TOBACCO
dc.subjectCIGARETTE
dc.subjectCIGARETTE CONSUMPTION
dc.subjectCIGARETTE EXCISE TAXES
dc.subjectCIGARETTE PACKS
dc.subjectCIGARETTE PRICE
dc.subjectCIGARETTE PRICES
dc.subjectCIGARETTE SALES
dc.subjectCIGARETTE SMOKING
dc.subjectCIGARETTE TAX
dc.subjectCIGARETTE TAX REVENUE
dc.subjectCIGARETTE TAX REVENUES
dc.subjectCIGARETTE TAXES
dc.subjectCIGARS
dc.subjectCOMPETITIVE MARKET
dc.subjectCONFLICTS OF INTEREST
dc.subjectCONSUMER EXPENDITURE
dc.subjectCONSUMER PRICE INDEX
dc.subjectCONSUMPTION OF TOBACCO
dc.subjectCONSUMPTION TAX
dc.subjectCUSTOM DUTIES
dc.subjectDEBT
dc.subjectDEMAND FOR TOBACCO PRODUCTS
dc.subjectDERIVATIVE
dc.subjectDEVELOPING COUNTRIES
dc.subjectDIFFERENTIAL TAX TREATMENT
dc.subjectDOMESTIC CURRENCY
dc.subjectDOUBLE TAXATION
dc.subjectEARMARKED TAX
dc.subjectEARMARKED TAXES
dc.subjectEARMARKING TAX REVENUES
dc.subjectECONOMIC ANALYSIS
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC EFFICIENCY
dc.subjectEFFECTIVE TOBACCO CONTROL
dc.subjectENVIRONMENTAL TOBACCO SMOKE
dc.subjectEQUIPMENT
dc.subjectEX-SMOKERS
dc.subjectEXCISE STAMPS
dc.subjectEXCISE TAX
dc.subjectEXCISE TAXES
dc.subjectEXCISED GOODS
dc.subjectEXPENDITURES
dc.subjectEXPORTER
dc.subjectFRAUD
dc.subjectGOVERNMENT EXPENDITURES
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT REVENUES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHAND-ROLLED CIGARETTES
dc.subjectHAND-ROLLING TOBACCO
dc.subjectHEALTH CONSEQUENCES OF TOBACCO USE
dc.subjectHOLDING
dc.subjectINCOME LEVEL
dc.subjectINCOME LEVELS
dc.subjectINCOME TAXES
dc.subjectINFLATION
dc.subjectINVENTORIES
dc.subjectINVENTORY
dc.subjectLARGE CIGARS
dc.subjectLEVY
dc.subjectLICENSES
dc.subjectLIFE INSURANCE
dc.subjectLOCAL GOVERNMENT
dc.subjectMANUFACTURED CIGARETTES
dc.subjectMARKET PRICE
dc.subjectMARKET PRICES
dc.subjectMARKET SHARE
dc.subjectMARKET STRUCTURE
dc.subjectNEGATIVE EXTERNALITIES
dc.subjectNICOTINE
dc.subjectNICOTINE REPLACEMENT
dc.subjectOLIGOPOLY
dc.subjectOPTIMAL TAXATION
dc.subjectPEER PRESSURE
dc.subjectPENSIONS
dc.subjectPER CAPITA CONSUMPTION
dc.subjectPIPE TOBACCO
dc.subjectPOLITICAL ECONOMY
dc.subjectPOLITICAL STABILITY
dc.subjectPOLL TAX
dc.subjectPREMATURE DEATHS
dc.subjectPRICE ELASTICITY
dc.subjectPRICE INCREASES
dc.subjectPRICE OF CIGARETTES
dc.subjectPRICE OF TOBACCO
dc.subjectPRICE RISE
dc.subjectPRICE VALUE
dc.subjectPUBLIC
dc.subjectPUBLIC ECONOMICS
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC HEALTH ADVOCATES
dc.subjectPURCHASING POWER
dc.subjectREDUCING CIGARETTE CONSUMPTION
dc.subjectREDUCTIONS IN CIGARETTE SMOKING
dc.subjectREVENUE COLLECTION
dc.subjectSALES TAX
dc.subjectSALES TAXES
dc.subjectSAVINGS
dc.subjectSECOND HAND SMOKE
dc.subjectSMOKER
dc.subjectSMOKERS
dc.subjectSMOKING
dc.subjectSMOKING CESSATION
dc.subjectSMOKING PREVALENCE
dc.subjectSMOKING TOBACCO
dc.subjectSNUFF
dc.subjectSOCIAL COSTS
dc.subjectSUBSIDIZATION
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ADMINISTRATION SYSTEMS
dc.subjectTAX AVOIDANCE
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX CHANGES
dc.subjectTAX COLLECTION
dc.subjectTAX COMPLIANCE
dc.subjectTAX ENFORCEMENT
dc.subjectTAX EVASION
dc.subjectTAX INCIDENCE
dc.subjectTAX INCREASES
dc.subjectTAX LIABILITIES
dc.subjectTAX LIABILITY
dc.subjectTAX ON CIGARETTES
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX PREFERENCES
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REFORMS
dc.subjectTAX REGIME
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX RULES
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAX TREATMENT
dc.subjectTAXATION
dc.subjectTAXES ON CIGARETTES
dc.subjectTAXPAYER REGISTRATION
dc.subjectTAXPAYER SERVICES
dc.subjectTAXPAYERS
dc.subjectTOBACCO
dc.subjectTOBACCO COMPANIES
dc.subjectTOBACCO CONSUMPTION
dc.subjectTOBACCO CONTROL
dc.subjectTOBACCO CONTROL POLICIES
dc.subjectTOBACCO EXCISES
dc.subjectTOBACCO FARMERS
dc.subjectTOBACCO GROWERS
dc.subjectTOBACCO INDUSTRY
dc.subjectTOBACCO MANUFACTURING
dc.subjectTOBACCO PRODUCTION
dc.subjectTOBACCO PRODUCTION FACILITIES
dc.subjectTOBACCO PRODUCTS
dc.subjectTOBACCO SMUGGLING
dc.subjectTOBACCO TAX
dc.subjectTOBACCO TAX INCREASES
dc.subjectTOBACCO TAX RATES
dc.subjectTOBACCO TAX REVENUE
dc.subjectTOBACCO TAX REVENUES
dc.subjectTOBACCO TAXATION
dc.subjectTOBACCO TAXES
dc.subjectTOBACCO USE
dc.subjectTOBACCO USERS
dc.subjectTRANSACTION
dc.subjectTRANSITION COUNTRIES
dc.subjectTRANSITION ECONOMIES
dc.subjectTREASURY
dc.subjectUSE TAXES
dc.subjectVALUATION
dc.subjectVALUE ADDED TAXES
dc.titleEconomics of Tobacco Toolkit, Tool 4 : Design and Administer Tobacco Taxesen
dspace.entity.typePublication
okr.date.disclosure2013-08-23
okr.date.doiregistration2025-05-05T12:14:03.801588Z
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/2013/01/18136341/design-administer-tobacco-taxes
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeHealth, Nutrition, and Population
okr.guid698461468163741169
okr.identifier.externaldocumentum000356161_20130823124301
okr.identifier.internaldocumentum18136341
okr.identifier.report80577
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2013/08/23/000356161_20130823124301/Rendered/PDF/805770NWP040To0ox0379807B00PUBLIC00.pdfen
okr.topicHealth, Nutrition and Population::Tobacco Use and Control
okr.topicHealth, Nutrition and Population::Alcohol and Substance Abuse
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPublic Sector Economics
okr.topicTaxation and Subsidies
okr.topicPublic Sector Development
okr.topicMacroeconomics and Economic Growth
okr.unitHealth Systems (WBIHS)
okr.volume1 of 1
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