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

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collection.link.213
https://openknowledge.worldbank.org/handle/10986/11866
collection.name.213
Other papers
dc.contributor.author
Yurekli, Ayda
dc.contributor.editor
Yurekli, Ayda
dc.contributor.editor
de Beyer, Joy
dc.date.accessioned
2013-11-14T20:45:29Z
dc.date.available
2013-11-14T20:45:29Z
dc.date.issued
2013
dc.date.lastModified
2021-04-23T14:03:28Z
dc.description.abstract
The 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.identifier
http://documents.worldbank.org/curated/en/2013/01/18136341/design-administer-tobacco-taxes
dc.identifier.uri
http://hdl.handle.net/10986/16268
dc.language
English
dc.language.iso
en_US
dc.publisher
World Bank, Washington, DC
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
AD VALOREM
dc.subject
AD VALOREM TAXES
dc.subject
ADDED TAX
dc.subject
ADDICTION
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ADMINISTERING TOBACCO TAXES
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AGGREGATE CONSUMPTION
dc.subject
ALCOHOLIC
dc.subject
ALCOHOLIC DRINK
dc.subject
ALCOHOLIC DRINKS
dc.subject
AMOUNT OF TOBACCO
dc.subject
BIDIS
dc.subject
BOND
dc.subject
BONDED WAREHOUSE
dc.subject
BORDER TAX
dc.subject
CASH FLOW
dc.subject
CHECKS
dc.subject
CHEWING TOBACCO
dc.subject
CIGARETTE
dc.subject
CIGARETTE CONSUMPTION
dc.subject
CIGARETTE EXCISE TAXES
dc.subject
CIGARETTE PACKS
dc.subject
CIGARETTE PRICE
dc.subject
CIGARETTE PRICES
dc.subject
CIGARETTE SALES
dc.subject
CIGARETTE SMOKING
dc.subject
CIGARETTE TAX
dc.subject
CIGARETTE TAX REVENUE
dc.subject
CIGARETTE TAX REVENUES
dc.subject
CIGARETTE TAXES
dc.subject
CIGARS
dc.subject
COMPETITIVE MARKET
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CONFLICTS OF INTEREST
dc.subject
CONSUMER EXPENDITURE
dc.subject
CONSUMER PRICE INDEX
dc.subject
CONSUMPTION OF TOBACCO
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CONSUMPTION TAX
dc.subject
CUSTOM DUTIES
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DEBT
dc.subject
DEMAND FOR TOBACCO PRODUCTS
dc.subject
DERIVATIVE
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DEVELOPING COUNTRIES
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DIFFERENTIAL TAX TREATMENT
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DOMESTIC CURRENCY
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DOUBLE TAXATION
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EARMARKED TAX
dc.subject
EARMARKED TAXES
dc.subject
EARMARKING TAX REVENUES
dc.subject
ECONOMIC ANALYSIS
dc.subject
ECONOMIC DEVELOPMENT
dc.subject
ECONOMIC EFFICIENCY
dc.subject
EFFECTIVE TOBACCO CONTROL
dc.subject
ENVIRONMENTAL TOBACCO SMOKE
dc.subject
EQUIPMENT
dc.subject
EX-SMOKERS
dc.subject
EXCISE STAMPS
dc.subject
EXCISE TAX
dc.subject
EXCISE TAXES
dc.subject
EXCISED GOODS
dc.subject
EXPENDITURES
dc.subject
EXPORTER
dc.subject
FRAUD
dc.subject
GOVERNMENT EXPENDITURES
dc.subject
GOVERNMENT REVENUE
dc.subject
GOVERNMENT REVENUES
dc.subject
GROSS DOMESTIC PRODUCT
dc.subject
HAND-ROLLED CIGARETTES
dc.subject
HAND-ROLLING TOBACCO
dc.subject
HEALTH CONSEQUENCES OF TOBACCO USE
dc.subject
HOLDING
dc.subject
INCOME LEVEL
dc.subject
INCOME LEVELS
dc.subject
INCOME TAXES
dc.subject
INFLATION
dc.subject
INVENTORIES
dc.subject
INVENTORY
dc.subject
LARGE CIGARS
dc.subject
LEVY
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LICENSES
dc.subject
LIFE INSURANCE
dc.subject
LOCAL GOVERNMENT
dc.subject
MANUFACTURED CIGARETTES
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MARKET PRICE
dc.subject
MARKET PRICES
dc.subject
MARKET SHARE
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MARKET STRUCTURE
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NEGATIVE EXTERNALITIES
dc.subject
NICOTINE
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NICOTINE REPLACEMENT
dc.subject
OLIGOPOLY
dc.subject
OPTIMAL TAXATION
dc.subject
PEER PRESSURE
dc.subject
PENSIONS
dc.subject
PER CAPITA CONSUMPTION
dc.subject
PIPE TOBACCO
dc.subject
POLITICAL ECONOMY
dc.subject
POLITICAL STABILITY
dc.subject
POLL TAX
dc.subject
PREMATURE DEATHS
dc.subject
PRICE ELASTICITY
dc.subject
PRICE INCREASES
dc.subject
PRICE OF CIGARETTES
dc.subject
PRICE OF TOBACCO
dc.subject
PRICE RISE
dc.subject
PRICE VALUE
dc.subject
PUBLIC
dc.subject
PUBLIC ECONOMICS
dc.subject
PUBLIC FINANCE
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PUBLIC HEALTH ADVOCATES
dc.subject
PURCHASING POWER
dc.subject
REDUCING CIGARETTE CONSUMPTION
dc.subject
REDUCTIONS IN CIGARETTE SMOKING
dc.subject
REVENUE COLLECTION
dc.subject
SALES TAX
dc.subject
SALES TAXES
dc.subject
SAVINGS
dc.subject
SECOND HAND SMOKE
dc.subject
SMOKER
dc.subject
SMOKERS
dc.subject
SMOKING
dc.subject
SMOKING CESSATION
dc.subject
SMOKING PREVALENCE
dc.subject
SMOKING TOBACCO
dc.subject
SNUFF
dc.subject
SOCIAL COSTS
dc.subject
SUBSIDIZATION
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TAX ADMINISTRATION
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TAX ADMINISTRATION SYSTEMS
dc.subject
TAX AVOIDANCE
dc.subject
TAX BASE
dc.subject
TAX BASES
dc.subject
TAX CHANGES
dc.subject
TAX COLLECTION
dc.subject
TAX COMPLIANCE
dc.subject
TAX ENFORCEMENT
dc.subject
TAX EVASION
dc.subject
TAX INCIDENCE
dc.subject
TAX INCREASES
dc.subject
TAX LIABILITIES
dc.subject
TAX LIABILITY
dc.subject
TAX ON CIGARETTES
dc.subject
TAX POLICIES
dc.subject
TAX POLICY
dc.subject
TAX PREFERENCES
dc.subject
TAX RATE
dc.subject
TAX RATES
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TAX REFORMS
dc.subject
TAX REGIME
dc.subject
TAX RETURNS
dc.subject
TAX REVENUE
dc.subject
TAX REVENUES
dc.subject
TAX RULES
dc.subject
TAX SYSTEM
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TAX SYSTEMS
dc.subject
TAX TREATMENT
dc.subject
TAXATION
dc.subject
TAXES ON CIGARETTES
dc.subject
TAXPAYER REGISTRATION
dc.subject
TAXPAYER SERVICES
dc.subject
TAXPAYERS
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TOBACCO
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TOBACCO COMPANIES
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TOBACCO CONSUMPTION
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TOBACCO CONTROL
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TOBACCO CONTROL POLICIES
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TOBACCO EXCISES
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TOBACCO FARMERS
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TOBACCO GROWERS
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TOBACCO INDUSTRY
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TOBACCO MANUFACTURING
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TOBACCO PRODUCTION
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TOBACCO PRODUCTION FACILITIES
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TOBACCO PRODUCTS
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TOBACCO SMUGGLING
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TOBACCO TAX
dc.subject
TOBACCO TAX INCREASES
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TOBACCO TAX RATES
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TOBACCO TAX REVENUE
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TOBACCO TAX REVENUES
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TOBACCO TAXATION
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TOBACCO TAXES
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TOBACCO USE
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TOBACCO USERS
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TRANSACTION
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TRANSITION COUNTRIES
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TRANSITION ECONOMIES
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TREASURY
dc.subject
USE TAXES
dc.subject
VALUATION
dc.subject
VALUE ADDED TAXES
dc.title
Economics of Tobacco Toolkit, Tool 4 : Design and Administer Tobacco Taxes
en
okr.date.disclosure
2013-08-23
okr.doctype
Publications & Research
okr.doctype
Publications & Research :: Working Paper
okr.docurl
http://documents.worldbank.org/curated/en/2013/01/18136341/design-administer-tobacco-taxes
okr.globalpractice
Macroeconomics and Fiscal Management
okr.globalpractice
Finance and Markets
okr.globalpractice
Governance
okr.globalpractice
Health, Nutrition, and Population
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000356161_20130823124301
okr.identifier.internaldocumentum
18136341
okr.identifier.report
80577
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2013/08/23/000356161_20130823124301/Rendered/PDF/805770NWP040To0ox0379807B00PUBLIC00.pdf
en
okr.topic
Health, Nutrition and Population :: Tobacco Use and Control
okr.topic
Health, Nutrition and Population :: Alcohol and Substance Abuse
okr.topic
Finance and Financial Sector Development :: Debt Markets
okr.topic
Public Sector Economics
okr.topic
Taxation and Subsidies
okr.topic
Public Sector Development
okr.topic
Macroeconomics and Economic Growth
okr.unit
Health Systems (WBIHS)
okr.volume
1 of 1

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