Health Taxes in the Lao PDR - Technical Note
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Washington, DC: World Bank
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Health taxes are excise taxes imposed
on products that have a negative public health impact.
Excise taxation is one of the most cost-effective policy
measures to reduce consumption of these products, while also
raising meaningful revenue. In the Lao PDR, the tax system
under collects revenue, artificially inflating the role of
excise taxes. With a mixed tax structure, the excise tax
should rely more on the specific tax than ad valorem tax to
improve health and revenue gains; tiers need to be removed
since they cannot be justified by differential harm caused
by cigarettes with different cost of production. Health
excise tax reform is in line with the National Socioeconomic
Development Plan Financing Strategy and The National Agenda
of the government of the Lao PDR. In the Lao PDR, the latest
excise tax reform approved in 2023 and effective Jan 1, 2024
is projected to have almost no impact on smoking prevalence
and minimal impact of cigarette tax revenue in real terms.
This technical note summarizes best practice and country
examples in health excise tax reform.
Palabras clave
TAXATION, HEALTH, EXCISE TAXES, GOOD HEALTH AND WELL-BEING, SDG 3