Peck, Richard M.Yurekli, Aydade Beyer, Joy2013-11-142013-11-142013https://hdl.handle.net/10986/16265Currently there are approximately 4 million tobacco related deaths annually. If present trends continue, by the year 2030 the number of deaths will soar to about 10 million annual deaths, with 7 million in low-income countries. However, government action to establish various tobacco control initiatives can prevent this from happening and save a significant number of lives. Tobacco control measures include: i) raising tobacco prices by imposing higher excise taxes; ii) advertising and marketing bans and restrictions; and iii) clean indoor air provisions. A popular and valid concern holds that raising tobacco excise taxes for the purposes of tobacco control imposes an untenable and unfair burden on the poor. In short, it is argued that higher tobacco excise taxes increase inequality in the post-tax distribution of income and reduces the real incomes of a particularly vulnerable group, the poor. This tool discusses a number of approaches in which to examine the validity of this argument. Techniques to analyze the impact of tobacco consumption and tobacco taxes on the poor are explained. And analytical methods using country-specific data are examined so that policy analysts can effectively address concerns about the poor, tobacco consumption, and tobacco control policies.en-USCC BY 3.0 IGOAD VALOREMAD VALOREM TAXESADDICTIONAMOUNT OF TOBACCOANALYTICAL METHODSBIDISBIRTH WEIGHTSBRAND NAMESBUSINESS TAXESCAPITAL GAINSCARDIOVASCULAR DISEASESCASH FLOWCIGARETTECIGARETTE BRANDSCIGARETTE CONSUMPTIONCIGARETTE TAXESCIGARETTESCOMMODITIESCONSUMER DEMANDCONSUMERSCONSUMPTION INCREASESCONSUMPTION LEVELSCONSUMPTION OF TOBACCOCORPORATE INCOME TAXCORPORATE INCOME TAXESCOUNTRY TO COUNTRYCURRENT SMOKERSDEMAND ANALYSISDEVELOPING COUNTRIESDIMINISHING MARGINAL UTILITYDISTRIBUTION OF INCOMEDOMESTIC TOBACCOECONOMIC THEORYECONOMICS OF TOBACCO CONTROLEFFECTIVE TOBACCO CONTROLEFFECTS OF TOBACCOEQUAL SHAREEXCISE TAXEXCISE TAXESFACTORS OF PRODUCTIONGINI COEFFICIENTGOVERNMENT ACTIONHAND-ROLLED CIGARETTESHEART ATTACKSINCOMEINCOME EFFECTINCOME ELASTICITY OF DEMANDINCOME GROUPINCOME GROUPSINCOME LEVELSINCOME TAXINCOME TAXESINCOMESINDOOR AIRINELASTIC DEMANDINEQUALITY MEASURESINTEREST INCOMELIFE EXPECTANCYLIVING STANDARDSLOW-INCOME COUNTRIESLUNG CANCERLUNG CANCER MORTALITYMANUFACTURED CIGARETTESMARGINAL UTILITYMARGINAL VALUEMARKET PRICESMIDDLE-INCOME COUNTRIESMIDDLE-INCOME COUNTRYNICOTINENORMAL GOODOUTPUTPARTICULAR COUNTRYPER CAPITA CONSUMPTIONPER CAPITA INCOMEPERMANENT INCOMEPERSONAL INCOME TAXPREMATURE DEATHSPREMATURE MORTALITYPRICE DECLINESPRICE ELASTICITYPRICE ELASTICITY OF DEMANDPRICE INCREASESPRICE OF CIGARETTESPRICE OF TOBACCOPROGRESSIVE TAXESPROPERTY TAXPROPERTY TAXESPUBLIC PLACESPURCHASING POWERQUANTITY OF CIGARETTESRATE OF RETURNRATE OF RETURN ON CAPITALREGRESSIVE TAXREGRESSIVE TAXESRESPIRATORY DISEASESSALES TAXESSAVINGSSHAREHOLDERSSINGLE TAXSMOKERSMOKERSSMOKINGSMOKING BEHAVIORSMOKING HABITSMOKING IN PUBLICSMOKING PREVALENCESTATISTICAL ANALYSISSUPPLY CURVETAX ADMINISTRATIONTAX BASETAX BURDENSTAX CHANGESTAX CREDITTAX EXPENDITURETAX INCIDENCETAX LEGISLATIONTAX POLICIESTAX POLICYTAX RATETAX RECEIPTSTAX REVENUETAX SHIFTINGTAX SYSTEMTAXPAYERSTEENAGE SMOKERSTOBACCOTOBACCO COMPANIESTOBACCO CONSUMPTIONTOBACCO CONTROLTOBACCO CONTROL INITIATIVESTOBACCO CONTROL MEASURESTOBACCO CONTROL POLICIESTOBACCO DEMANDTOBACCO EXPENDITURESTOBACCO INDUSTRYTOBACCO POLICYTOBACCO PRICESTOBACCO PRODUCTSTOBACCO PURCHASESTOBACCO TAXTOBACCO TAX INCREASESTOBACCO TAXATIONTOBACCO TAXESTOBACCO USETOBACCO USERSTOBACCO-RELATED DISEASESTOBACCO-RELATED ILLNESSTOBACCO-RELATED ILLNESSESTREASURYUTILITY FUNCTIONVERTICAL EQUITYWAGE RATESWAGESWEALTHWEALTH TAXWHOLESALE PRICEWORLD MARKETWorld Bank10.1596/16265