Presentations on tobacco taxation
The following presentations provide an overview of tobacco taxation. They aim to help those who wish so to have a deeper understanding of the issue. The presentations cover a number of issues that relate to tobacco taxation, the focus is specifically on excise taxes. Excise taxes are important in achieving public health objectives, because the rates set by governments would apply uniquely to tobacco products and, therefore, raise the prices of these products relative to those for other consumer goods and services and discourage consumption.
The presentations start by providing a global overview of what is going on in countries around the world. This is followed by a set of presentations on the economic rationale of taxation (including what affects consumer behaviour, what elasticities are and how they are estimated), the strengths and weaknesses of different types of excise taxes and the link between those taxes and the consumer price index. There are also a few presentations focussing on the administration aspect of the implementation of tobacco taxation and how to improve monitoring and compliance. The last presentation provides evidence on illicit trade and the factors that encourage it.