Relevant bibliographies by topics / Excise taxes on tobacco products

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Excise taxes on tobacco products'

Author: Grafiati
Published: 2 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Excise taxes on tobacco products"

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Ribisl, Kurt M., Shelley Diane Golden, Jidong Huang, and Michelle Scollo. "Addressing lower-priced cigarette products through three-pronged comprehensive regulation on excise taxes, minimum price policies and restrictions on price promotions." Tobacco Control 31, no. 2 (2022): 229–34. http://dx.doi.org/10.1136/tobaccocontrol-2021-056553.

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The prices that smokers pay out-of-pocket for their tobacco products ultimately influence their smoking behaviour. Although cigarette excise taxes are arguably the best and most used policy to increase cigarette prices, taxes are only one component of retail cigarette prices. The persistence of lower-priced products, disproportionately purchased by lower-income smokers, in jurisdictions with high excise taxes is an Achilles heel for tobacco tax policy. When governments raise excise taxes, the tobacco industry responds. The industry reduces tax pass-through to minimise the price increases for l
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Chaloupka, Frank J., Lisa M. Powell, and Kenneth E. Warner. "The Use of Excise Taxes to Reduce Tobacco, Alcohol, and Sugary Beverage Consumption." Annual Review of Public Health 40, no. 1 (2019): 187–201. http://dx.doi.org/10.1146/annurev-publhealth-040218-043816.

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In countries around the world, tobacco use, excessive alcohol consumption, and consumption of sugar-sweetened beverages (SSBs) are significant contributors to the global epidemic of noncommunicable diseases. As a consequence, they contribute, as well, to excess health care costs and productivity losses. A large and growing body of research documents that taxes specific to such products, known as excise taxes, reduce consumption of these products and thereby diminish their adverse health consequences. Although such taxation has historically been motivated primarily by revenue generation, govern
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IDRISOV, A. A. "TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 36–40. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.006.

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The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustaina
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Orlyk, Switlana. "Problems of excise taxation of tobacco products on the occupied by russia territories of Galicia and Bukovina during the First World War." PEREIASLAV CHRONICLE, no. 13 (May 3, 2018): 201–12. https://doi.org/10.5281/zenodo.1284876.

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The article discloses the problems which the Russian occupation authorities encountered during the organization of excise taxation of tobacco products in the occupied territories of Galicia and Bukovina during the First World War. The state of the tobacco industry and the establishment of tobacco production by the All- Russian County Union in the occupied territories during the period of Russian occupation were highlighted. The attention is paid to the causes and consequences of the confl ict between the Ministry of Finance and the All-Russian County Union on the cancelation of tax concessions
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Morgoeva, Alina K. "ANALYSIS OF THE ROLE AND SIGNIFICANCE OF EXCISES IN THE ECONOMIC SYSTEM OF THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/9, no. 153 (2024): 111–18. https://doi.org/10.36871/ek.up.p.r.2024.12.09.012.

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The presented scientific publication is devoted to the consideration of the role and significance of excises in the system of economic relations of the Russian Federation and the specific weight of excises in the system of tax payments. Special attention is paid to one of the income-generating excisable goods — tobacco and alcoholic beverages. Excise duty interacts with the consumer value and quality of products. Utility and value of excisable goods are in eternal “confrontation”, but it is these components that determine the internal interrelations of excise duty. For a more complete picture
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García Antón, Ricardo. "Sin Taxes and the New Tobacco Products: EU Tax Law and Morality?" EC Tax Review 28, Issue 3 (2019): 125–35. http://dx.doi.org/10.54648/ecta2019016.

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The launching of the new tobacco products, namely e-cigarettes and heat-not-burn tobacco, poses a challenge to the current EU legal framework of the excise duty applied to manufactured tobacco, currently under the revision by EU Commission. This contribution grasps the tobacco example to question the EU legitimacy to harmonize within Article 113 Treaty of Functioning of the European Union (TFEU).
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Thygesen, Jette. "Is the EU Harmonization of Excise Taxes on Tobacco Products a Barrier to Health Promotion?" Intertax 41, Issue 3 (2013): 146–52. http://dx.doi.org/10.54648/taxi2013012.

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There is worldwide agreement that tobacco use causes health problems and must be fought. At European Union (EU) level there is general agreement that the harmful effects of tobacco use should be tackled through legislative action. The question is, what legislative measures are required to reduce tobacco consumption? Since the first cigarette was introduced to the market in London in 1861, tobacco and tobacco products have become subject to extensive regulation and heavy taxation. The introduction of excise taxes was a milestone in this area. While the main objective of the first excise taxes o
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Koptievа, Hanna, and Katerina Andriienko. "EXCISE TAX: CHANGES IN THE TAXATION OF TOBACCO PRODUCTS." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 2 (April 21, 2021): 99–103. http://dx.doi.org/10.20998/2519-4461.2021.2.99.

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Modern excise policy in the conditions of active transformation of the tobacco market should provide a sufficient level of tax revenues to the budget, regulate the consumption of tobacco products and its alternatives, prevent illicit trafficking in counterfeit and smuggled tobacco products, take into account the development of national tobacco legislation. experience of Community countries in the field of excise tax. Domestic excise policy faces difficult tasks - to ensure the optimal balance between achieving the goals of filling the budget and regulating the consumption of various categories
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Dincer, Metin. "Effects of tobacco products taxes on consumption in Türkiye." Eastern Mediterranean Health Journal 31, no. 5 (2025): 309–16. https://doi.org/10.26719/2025.31.5.309.

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Background: Tobacco products taxes are a source of revenue for governments, but more importantly a strategy to reduce consumption of tobacco products and their associated health risks. Aim: To investigate how tobacco products taxes have altered tobacco use in Türkiye. Methods: This retrospective study collected data published between 2010 and 2023 on tobacco and tobacco products in Türkiye, including tobacco products taxes imposed by the government. Data analysis was performed using SPSS version 22.0 and correlation analysis was conducted to determine the relationship between domestic cigarett
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Uphlisashvili, Guram. "INDIRECT TAXES IN GEORGIA: PROBLEMS AND OPPORTUNITIES." Economic Profile 17, no. 2(24) (2022): 23–31. http://dx.doi.org/10.52244/ep.2022.24.12.

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The current tax systems in the world are quite substantially differ from each other in many parameters, including the role and ratio of direct and indirect taxes - both in terms of the implementation of the regulatory and fiscal functions. In the tax system of Georgia, indirect taxes have assumed an important role, especially in terms of the implementation of the fiscal function. Currently, the value added tax and the excise tax account for around 60% of consolidated budget revenues, and this percentage mostly keeps getting bigger. The article discusses the factors responsible for this, includ
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Dissertations / Theses on the topic "Excise taxes on tobacco products"

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Valešová, Věra. "ANALÝZA VÝVOJE SPOTŘEBNÍ DANĚ Z TABÁKOVÝCH VÝROBKŮ A JEJÍHO VLIVU V ČR OD ROKU 1993 DO SOUČASNOSTI." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206629.

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The purpose of this thesis is to analyse the excise duty on tobacco products in the Czech Republic since 1993 up to the present time, especially the development of rates and revenues. Excise duty is imposed on tobacco products in the Czech Republic and also in the other European Union countries. Harmonisation efforts in the European Union and also fiscal need of Czech Republic cause frequent changes in tobacco excise duty rates, which conduces not only to change of tax collection, but can also bring some other related effects. In the theoretical part I first characterize the tax theory with a
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Horáková, Dora. "Analýza daňové politiky České republiky v oblasti zdanění tabákových výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150291.

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From 1st January 2014 the Czech Republic has to fullfil new minimum rates of excise duty on tobacco products according to requirements of the European Union. The aim of my thesis is to analyze the current state of tax policy on tobacco taxation and design the future rates with regard to the current structure of the consumption of tobacco products. The first chapter concerns mainly to the Czech legislation, the system of taxation of tobacco products, defines the basic concepts and principles, the second chapter focuses on the development and requirements of European secondary law governing the
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Kras, Jakub. "Komparace vlivu spotřební daně na spotřebu a státní rozpočet ČR u tabákových výrobků a alkoholu v letech 2000-2015." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206709.

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This diploma thesis allows getting complex summary about important aspects of tax theory with special focus on excise taxes. The thesis is an analysis of excise tax on alcoholic beverages and tobacco products in the Czech Republic in the years 2000-2015. The analysis includes an assessment of the impact of rates increase of specific excise taxes on the state budget, the consumption of selected products and the number of detected tax evasions. The thesis demonstrated a positive correlation between the increase in excise taxes and revenues from alcoholic beverages and tobacco products. Increasin
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Smrčka, Ondřej. "Analýza příjmů ze spotřební daně z tabákových výrobků a nákladů spojených s negativními dopady jeho spotřeby v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74300.

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The topicality of this issue increases proportionally with increasing consumption of tobacco products, especially in certain age and social groups. Revenue from excise taxes on tobacco products is growing partly due to the ever-increasing consumption of tobacco products and also due to a gradual increase in taxes. The theoretical part will deal with tax theory, the theory of general government revenue and expenditure and the negative consequences caused by the consumption of tobacco products. The practical part will analyze the evolution of consumption of tobacco products, the development of r
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Кожикенова, Г. К., та G. K. Kozhikenova. "Сравнительный анализ акцизного налогообложения нефтяных продуктов в России и Казахстане : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/94157.

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Магистерская диссертация посвящена исследованию проблем и разработке путей совершенствования акцизного налогообложения нефтяных продуктов в России и Казахстане. Выпускная квалификационная работа состоит из введения, трех глав, заключения, списка использованных источников и приложений. В первой главе рассмотрены теоретические основы акцизного налогообложения нефтяных продуктов. Во второй главе проведен сравнительный анализ поступлений акцизов на нефтяные продукты в бюджетную систему России и Казахстана. Третья глава посвящена направлениям совершенствования акцизного налогообложения нефтяных про
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Vašíčková, Pavla. "DOPADY ZMĚNY ZDANĚNÍ TABÁKOVÝCH VÝROBKŮ NA SPOTŘEBU, STÁTNÍ ROZPOČET A NELEGÁLNÍ TRH V ČESKÉ REPUBLICE." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191773.

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The thesis describes and analyzes the excise tax on tobacco products and the relevant market in the Czech Republic. Changes of the excise tax on tobacco products in the Czech Republic and their impacts on the public finance, on sales of tobacco products, and on illegal market trading these products are analyzed as well as effects of government regulation on the tobacco products market. The thesis concludes that increasing excise taxes, due to the Peltzman effect, may lead to originally unintended consequences which are in the contradiction to arguments in favor of the tax increase. Distortions
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"Framing tobacco taxes: Exploring the construction of print media coverage of tobacco excise tax initiatives in six states and the implications of coverage for media advocacy." THE JOHNS HOPKINS UNIVERSITY, 2008. http://pqdtopen.proquest.com/#viewpdf?dispub=3288602.

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Sury, M. M. "Structure and potential of central excise duties in India- With special reference to Tobacco and Petroleum products." Thesis, 1986. http://hdl.handle.net/2009/5368.

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Hanák, Radim. "Tabák jako předmět spotřební daně de lege lata a de lege ferenda." Doctoral thesis, 2021. http://www.nusl.cz/ntk/nusl-438327.

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Tobacco as subject of excise tax Abstract The subject of my work is the excise duty on tobacco products and tobacco in all its forms. Tobacco is a very specific product in terms of taxation in comparison with other products taxed by excise duty. Whether it is the issue of labeling tobacco products, filing tax returns, or the method of packaging and price regulation, in all these areas, the administration of excise duty on tobacco products is a completely separate piece of legislation, which differs significantly from the administration of other excise duties. All these institutes are analyzed
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JÍLKOVÁ, Petra. "Porovnání spotřební daně z tabákových výrobků v ČR a státech EU." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-381528.

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This thesis is concerned with a comparison of excise duty on tobacco products in the Czech Republic and the member countries of the European Union. Its aim is to find groups of countries with similar indicators, to explore the similarities between these countries and to try to identify the possible effects that may cause differences. The thesis is divided into two parts. The theoretical part is focused on the characteristics of excise duties and primarily on excise duty on tobacco products. It deals with European Commission directives and minimum excise rates. The practical part deals with sel
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Books on the topic "Excise taxes on tobacco products"

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United States. Congress. Senate. A bill to amend the Internal Revenue Code of 1986 to increase the excise taxes on tobacco products, and to use their resulting revenues to fund a trust fund for health care reform, and for other purposes. [United States Government Printing Office], 1993.

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Womach, Jasper. Increasing cigarette excise taxes: Implications for tobacco farming. Congressional Research Service, Library of Congress, 1994.

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Poterba, James M. Lifetime incidence and the distributional burden of excise taxes. National Bureau of Economic Research, 1989.

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Library of Congress. Major Issues System, ed. Energy excise taxes for deficit reduction. Library of Congress, Congressional Research Service, Major Issues System, 1988.

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Colman, Greg. The effect of cigarette excise taxes on smoking before, during and after pregnancy. National Bureau of Economic Research, 2002.

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Finance, Canada Dept of. Legislative proposals relating to tobacco products: Notice of ways and means motion and explanatory notes. Dept. of Finance Canada, 2001.

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Canada, Canada Finance. Legislative proposals relating to tobacco products: Notice of ways and means motion and explanatory notes. Finance Canada, 2001.

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Revenue, Washington (State) Dept of. Excise tax rules: Retail sales, use, business and occupation, public utility, cigarette, tobacco products, litter, pollution control, deferrals. Dept. of Revenue, Taxpayer Information & Education Section, 1988.

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Washington (State). Dept. of Revenue. Excise tax rules, 1987: Retail sales, use, business and occupation, public utility, cigarette, tobacco products, litter : pollution control deferrals. The Dept., 1987.

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Canada, Canada Revenue. Excise Act review: A proposal for a revised framework for the taxation of alcohol and tobacco products. Govt. of] Canada, 1997.

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Book chapters on the topic "Excise taxes on tobacco products"

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Lewit, E. M., N. Kerrebrock, and M. Cummings. "The Impact Of Taxes And Regulation On The Use Of Tobacco Products By Teenagers." In Tobacco and Health. Springer US, 1995. http://dx.doi.org/10.1007/978-1-4615-1907-2_47.

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Sunley, Emil M., Ayda Yurek.Ji, and Frank J. Chaloupka. "The design, administration, and potential revenue of tobacco excises." In Tobacco control in developing countries. Oxford University PressNew York, NY, 2000. http://dx.doi.org/10.1093/oso/9780192632500.003.0017.

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Abstract This chapter discusses the design and administration of tobacco excise taxes. With respect to design, the issues reviewed here include the choice of tobacco products to excise, the treatment of imports, and the choice of specific taxes (based on quantity) versus ad valorem taxes (based on value). We also briefly discuss the impact of smuggling on tax revenues. With respect to tax administration, the issues discussed here include the use of registration and licensing to facilitate administration, bonding, physical control of tobacco products, and the use of tax stamps. Finally, the rev
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Pavel, Jan, and Leoš Vitek1. "Revenue Neutral Environmental Tax Reform—Case Of The Czech Republic." In Critical Issues In Environmental Taxation. Oxford University PressOxford, 2008. http://dx.doi.org/10.1093/oso/9780199542185.003.0032.

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Abstract The Czech Republic, similar to other EU-25 countries, will have to introduce new environmental taxes. A majority of EU countries intend to accomplish revenue neutral Environmental Tax Reform (ETR) and compensate for expected budget revenues with (partial) tax reductions. Environmental taxes are one form of specific consumption taxes on goods and services. As summarized by the OECD (2006), there are three main characteristics that differentiate specific consumption taxes (excise duties) from value added taxes: (1) specific taxes are imposed on a small number of commodities, (2) they us
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Cnossen, Sijbren. "Excise Duties to Correct Market and Individual Failure." In Tax by Design for the Netherlands. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192855244.003.0022.

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Selective taxes on goods and services (known as excise duties) should be designed so that they internalize the external and internal costs of abusive consumption or the use of potentially harmful products, in conjunction with targeted regulations. The current excise duty system in the Netherlands does not seem to meet this requirement, as shown by an analysis of the duties on tobacco, alcohol, gambling, soft drinks, fireworks, and plastics. Policies should be directed at minimizing abuse by people who (potentially) cause the greatest external and internal costs. Importantly, internal effects s
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Pomeranz, Jennifer L. "Legal Implications of Food Addiction." In Food & Addiction, 2nd ed. Oxford University PressNew York, 2024. http://dx.doi.org/10.1093/oso/9780190671051.003.0058.

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Abstract In the United States, both the federal and state governments have authority over food and beverages. The Food and Drug Administration (FDA) has the primary authority over the safety and labeling of both food and added ingredients, such as sugar, caffeine, and chemicals to enhance shelf-life. State governments can regulate the retail sale of consumer products through zoning and licensing. Federal and state regulation of nicotine-containing tobacco products and alcoholic beverages has attempted to moderate consumption by requiring package warning labels, instituting excise taxes, and re
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Wald, Nicholas, and Ans Nicolaides-Bouman. "Tobacco tax and price." In UK Smoking Statistics. Oxford University PressNew York, NY, 1991. http://dx.doi.org/10.1093/oso/9780192616807.003.0011.

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Abstract This section contains tables of the rates of duty on tobacco, and total receipts from duty and taxes on tobacco from 1900 to 1988. Duties on tobacco appeared on the statute book in 1660; preferential rates were allowed to the Colonies and, after 1787, to the United States of America as well. In 1789 the duties were subdivided into two portions, Customs and Excise. In 1825 the Customs and Excise duties were consolidated into a single Customs duty, and the following year the differential duty on foreign tobacco was abolished. No distinction was made between raw and manufactured tobacco
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Chaloupka, Frank J., Melanie Wakefield, and Christina Czart. "Taxing Tobacco: The Impact of Tobacco Taxes on Cigarette Smoking and Other Tobacco Use." In Regulating Tobacco. Oxford University PressNew York, NY, 2001. http://dx.doi.org/10.1093/oso/9780195139075.003.0003.

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Abstract For centuries, governments at all levels have taxed tobacco and tobacco products. Historically, these taxes have been used because of their relatively low administrative costs and their substantial revenue-generating potential. This potential was based, in large part, on the perception that tobacco use was insensitive to price. However, over the past several decades, numerous studies using a wide variety of data and statistical methods have found that tobacco use is no exception to the basic principles of economics. These studies clearly show that increases in the prices of tobacco pr
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Rabin, Robert L. "The Third Wave of Tobacco Tort Litigation." In Regulating Tobacco. Oxford University PressNew York, NY, 2001. http://dx.doi.org/10.1093/oso/9780195139075.003.0007.

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Abstract In a quiet way, tobacco tort litigation emerged as a challenge to the tobacco industry in the mid-1950s at the height of the popularity of smoking—long before a more pervasive regulatory attack on the industry was envisioned by even the most ardent of antitobacco activists. At the time, roughly half the adult population in the United States smoked. There were no limitations on advertising; indeed, tobacco was among the leading industry advertisers on television and radio and in the print media. Similarly, there were no limitations on where smoking might take place, no enforcement of b
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Chaloupka, Frank J., Teh-wei Hu, Kenneth E. Warner, Rowena Jacobs, and Ayda Yurekli. "The taxation of tobacco products." In Tobacco control in developing countries. Oxford University PressNew York, NY, 2000. http://dx.doi.org/10.1093/oso/9780192632500.003.0010.

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Abstract This chapter reviews a variety of issues related to the taxation of cigarettes and other tobacco products. The empirical evidence showing that higher cigarette taxes result in higher cigarette prices is reviewed. This is followed by a discussion of the econometric literature examining the impact of prices and taxes on the demands for tobacco products. The small but growing body of research for low-income and middle-income countries clearly shows that higher prices would lead to significant reductions in tobacco use. Similarly, numerous studies from high-income countries reach the same
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Joossens, Luk, Frank J. Chaloupka, David Merriman, and Ayda Yurekli. "Issues in the smuggling of tobacco products." In Tobacco control in developing countries. Oxford University PressNew York, NY, 2000. http://dx.doi.org/10.1093/oso/9780192632500.003.0016.

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Abstract This chapter reviews several issues related to the smuggling of cigarettes and other tobacco products. First, the health and other consequences of cigarette smuggling are described, emphasizing the potential for cigarette smuggling to undermine tobacco-control efforts. This is followed by a description of the various legal, quasi-legal, and illegal activities that are broadly described as smuggling. The factors that create incentives for and/or facilitate these activities are reviewed, noting that non-price factors, such as the presence of corruption, organized crime, and widespread s
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Conference papers on the topic "Excise taxes on tobacco products"

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Chicu, Nadejda. "The impact of VAT and excise taxes on some economic processes." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.43.

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International experience shows that there is a stable relationship between the level of economic development of a country and the tax burden on the economy. Economically more developed countries can redistribute through the budget a large share of the national product produced in their economy. The maximum possible level of tax collection is determined by many factors depending on the level of socio-economic development of the country. Indirect taxes, especially VAT and excise taxes, are of great socio-economic importance and play an important role in the life of Moldova. Firstly, they are a s
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Rotaru, Marina. "Practici internaționale privind utilizarea timbrelor de acciz și trasabilitatea mărfurilor accizate." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v4.10.

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In recent years, the focus on excise duties has increased, as governments seek ways to increase tax revenue and control the consumption of products deemed unhealthy or polluting. Thus, studying excise taxes can help understand how special taxes can be used to achieve economic and social objectives, as well as develop more efficient and equitable fiscal policies. Subsequently, analyzing the elements of excise taxation leads to an understanding of how this state tax is applied, making it easier for taxpayers to access this information, which is of major importance for producers and users of exci
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Erliana, Een, and Kismartini Kismartini. "Funds Allocation for Implementation of Tobacco Products Excise (DBHCHT) in Central Java." In Proceedings of the 4th International Conference on Indonesian Social and Political Enquiries, ICISPE 2019, 21-22 October 2019, Semarang, Central Java, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.21-10-2019.2294368.

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Jemna, Roxana. "The retrospective of excise taxation and the need for harmonization at the current stage of excise duty rates in the Republic of Moldova with those of the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.18.

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The excise tax is a consumption tax that is applied to goods with an inelastic demand, so that the increase in the prices of these products does not significantly influence consumption. In this way, the state not only ensures a stable and relatively predictable source of tax revenues, but also limits the consumption of products harmful to health. The European integration of the Republic of Moldova has become the priority of the country's internal and external policy, thus there is a need to carry out a series of reforms in all areas, but of special importance are the reforms related to the har
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Fynchina, Khicheza. "The Tax Burden as a Criterion for the Reform in Tax System of the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00613.

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The most revealing criterion of effectiveness of tax reforms is the level of the tax burden. Optimal way to estimate sectoral tax burden is to use tax burden coefficient for a newly created value. Other indicators of tax burden differ because of over detailing which doesn’t allow making right accentuation in analytical conclusion. This idea is supported by Chick:“in complicated system, the results gained by detailed investigation of particular aspects can’t be generalized over the whole issue of the research…” (Chick, 1864). Based on this, the analysis of structure and the level of tax burden
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Reports on the topic "Excise taxes on tobacco products"

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Ama Pokuaa, Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei, and Felix Ankomah Asante. Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.003.

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This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana (Tobacco Atlas 2018). Currently the country has a unitary tax administration approach, with a uniform ad valorem tax structure on all excisable products, including tobacco. However, the ECOWAS directive on tobacco control, in line with the WHO Framework Convention on Tobacco Control (WHO 2003), recommends a simple tax structure – using a mixed excise system with a minimum specific
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van Walbeek, Corné, and Senzo Mthembu. The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.007.

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Historically, non-communicable diseases (NCDs) have typically been associated with tobacco and alcohol use. However, in recent decades increased levels of overweightness and obesity, mostly caused by poor eating habits and a sedentary lifestyle, have increased diabetes, cancers, and cardiovascular diseases. There is a general agreement that sugar sweetened beverages (SSBs) are bad for one’s health. As such, measures to reduce their consumption would be expected to positively impact population health. In this working paper, we develop and report on an Excel-based model, in which we simulate the
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van Walbeek, Corné, Adedeji Adeniran, and Iraoya Augustine. More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.010.

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Nigeria is faced with substantial economic and health burdens caused by tobacco smoking. The economic burden of smoking accounts for approximately 1.3 per cent of Nigeria's GDP. In terms of its health impact, 4.9 per cent of all deaths in 2019 were attributed to smokingrelated diseases. The thousands of Nigerians that die annually from tobacco-induced diseases are no longer able to contribute productively to the economy. Tobacco taxation is one very effective mechanism for reducing the burden of smoking. This paper measures and benchmarks the economic gains and the number of lives that could b
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Kimwell, Miharu Jay, Frances Lois Ngo, Vicente Alberto Puyat, and George Douglas Siton. Efficiency and Effectiveness of Earmarking for Public Health in the Philippines. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.41.

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The Sin Tax Reform Act (STRA) of 2012 (RA 10351) and its amendments paved the way to revisit excise taxation for sin products, such as tobacco, alcohol, heated tobacco products and vapor products, and sweetened beverages. The ad valorem tax system reform has a two-fold aim: (1) increase revenues for public spending on health and (2) reduce the burden of tobacco smoking and alcohol use. This study has attempted to examine the quality of spending of earmarked funds by the Philippine public health sector and, in doing so, to identify constraints to efficient and effective use. In particular, this
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Ahumada, Hildegart, Santos Espina-Mairal, Fernando Navajas, and Alejandro Rasteletti. Effective Carbon Rates on Energy Use in Latin America and the Caribbean: Estimates and Directions of Reform. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004778.

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This paper estimates effective carbon rates (ECRs) on carbon dioxide (CO2) emissions from energy use for 18 Latin American and Caribbean (LAC) countries. We follow a methodology developed by the Organization for Economic Co-operation and Development (OECD) as this allows us to compare ECR estimates for LAC countries with those for other countries in other regions. We also adapt the OECD methodology to assess the effect of energy subsidies on ECRs. The results obtained indicate that ECRs were low in LAC countries in 2018. On average, LAC countries priced carbon emissions from energy use at 24 e
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