Economics of Tobacco Toolkit, Tool 4 : Design and Administer Tobacco Taxes
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World Bank, Washington, DC
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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.
Palabras clave
AD VALOREM, AD VALOREM TAXES, ADDED TAX, ADDICTION, ADMINISTERING TOBACCO TAXES, AGGREGATE CONSUMPTION, ALCOHOLIC, ALCOHOLIC DRINK, ALCOHOLIC DRINKS, AMOUNT OF TOBACCO, BIDIS, BOND, BONDED WAREHOUSE, BORDER TAX, CASH FLOW, CHECKS, CHEWING TOBACCO, CIGARETTE, CIGARETTE CONSUMPTION, CIGARETTE EXCISE TAXES, CIGARETTE PACKS, CIGARETTE PRICE, CIGARETTE PRICES, CIGARETTE SALES, CIGARETTE SMOKING, CIGARETTE TAX, CIGARETTE TAX REVENUE, CIGARETTE TAX REVENUES, CIGARETTE TAXES, CIGARS, COMPETITIVE MARKET, CONFLICTS OF INTEREST, CONSUMER EXPENDITURE, CONSUMER PRICE INDEX, CONSUMPTION OF TOBACCO, CONSUMPTION TAX, CUSTOM DUTIES, DEBT, DEMAND FOR TOBACCO PRODUCTS, DERIVATIVE, DEVELOPING COUNTRIES, DIFFERENTIAL TAX TREATMENT, DOMESTIC CURRENCY, DOUBLE TAXATION, EARMARKED TAX, EARMARKED TAXES, EARMARKING TAX REVENUES, ECONOMIC ANALYSIS, ECONOMIC DEVELOPMENT, ECONOMIC EFFICIENCY, EFFECTIVE TOBACCO CONTROL, ENVIRONMENTAL TOBACCO SMOKE, EQUIPMENT, EX-SMOKERS, EXCISE STAMPS, EXCISE TAX, EXCISE TAXES, EXCISED GOODS, EXPENDITURES, EXPORTER, FRAUD, GOVERNMENT EXPENDITURES, GOVERNMENT REVENUE, GOVERNMENT REVENUES, GROSS DOMESTIC PRODUCT, HAND-ROLLED CIGARETTES, HAND-ROLLING TOBACCO, HEALTH CONSEQUENCES OF TOBACCO USE, HOLDING, INCOME LEVEL, INCOME LEVELS, INCOME TAXES, INFLATION, INVENTORIES, INVENTORY, LARGE CIGARS, LEVY, LICENSES, LIFE INSURANCE, LOCAL GOVERNMENT, MANUFACTURED CIGARETTES, MARKET PRICE, MARKET PRICES, MARKET SHARE, MARKET STRUCTURE, NEGATIVE EXTERNALITIES, NICOTINE, NICOTINE REPLACEMENT, OLIGOPOLY, OPTIMAL TAXATION, PEER PRESSURE, PENSIONS, PER CAPITA CONSUMPTION, PIPE TOBACCO, POLITICAL ECONOMY, POLITICAL STABILITY, POLL TAX, PREMATURE DEATHS, PRICE ELASTICITY, PRICE INCREASES, PRICE OF CIGARETTES, PRICE OF TOBACCO, PRICE RISE, PRICE VALUE, PUBLIC, PUBLIC ECONOMICS, PUBLIC FINANCE, PUBLIC HEALTH ADVOCATES, PURCHASING POWER, REDUCING CIGARETTE CONSUMPTION, REDUCTIONS IN CIGARETTE SMOKING, REVENUE COLLECTION, SALES TAX, SALES TAXES, SAVINGS, SECOND HAND SMOKE, SMOKER, SMOKERS, SMOKING, SMOKING CESSATION, SMOKING PREVALENCE, SMOKING TOBACCO, SNUFF, SOCIAL COSTS, SUBSIDIZATION, TAX ADMINISTRATION, TAX ADMINISTRATION SYSTEMS, TAX AVOIDANCE, TAX BASE, TAX BASES, TAX CHANGES, TAX COLLECTION, TAX COMPLIANCE, TAX ENFORCEMENT, TAX EVASION, TAX INCIDENCE, TAX INCREASES, TAX LIABILITIES, TAX LIABILITY, TAX ON CIGARETTES, TAX POLICIES, TAX POLICY, TAX PREFERENCES, TAX RATE, TAX RATES, TAX REFORMS, TAX REGIME, TAX RETURNS, TAX REVENUE, TAX REVENUES, TAX RULES, TAX SYSTEM, TAX SYSTEMS, TAX TREATMENT, TAXATION, TAXES ON CIGARETTES, TAXPAYER REGISTRATION, TAXPAYER SERVICES, TAXPAYERS, TOBACCO, TOBACCO COMPANIES, TOBACCO CONSUMPTION, TOBACCO CONTROL, TOBACCO CONTROL POLICIES, TOBACCO EXCISES, TOBACCO FARMERS, TOBACCO GROWERS, TOBACCO INDUSTRY, TOBACCO MANUFACTURING, TOBACCO PRODUCTION, TOBACCO PRODUCTION FACILITIES, TOBACCO PRODUCTS, TOBACCO SMUGGLING, TOBACCO TAX, TOBACCO TAX INCREASES, TOBACCO TAX RATES, TOBACCO TAX REVENUE, TOBACCO TAX REVENUES, TOBACCO TAXATION, TOBACCO TAXES, TOBACCO USE, TOBACCO USERS, TRANSACTION, TRANSITION COUNTRIES, TRANSITION ECONOMIES, TREASURY, USE TAXES, VALUATION, VALUE ADDED TAXES