Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria

This paper uses data from the Living Standards Measurement Study (LSMS) Household Survey conducted in 1995, to analyze demand for manufactured cigarettes in Bulgaria and the effects on the poor of a hypothetical revenue-maximizing specific excise t...

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Bibliographic Details
Main Authors:	Sayginsoy, Ozgen, Yurekli, Ayda A., de Beyer, Joy
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2013
Subjects:	ADULT MALE ADULT MALES AGRICULTURAL PRODUCTION ANNUAL INFLATION CD COMMODITIES CONSUMERS DEFLATORS DEPENDENT VARIABLE DEVELOPED COUNTRIES DEVELOPING COUNTRIES DEVELOPING WORLD DISPOSABLE INCOME ECONOMIC IMPACT ECONOMICS ELASTICITIES EMPLOYMENT EXCHANGE RATE EXCISE TAXES EXOGENOUS VARIABLES EXPENDITURES FUNCTIONAL FORM HETEROSKEDASTICITY HIGH INFLATION HOUSEHOLD BUDGET SURVEY HOUSEHOLD INCOME HOUSEHOLD INCOMES HOUSEHOLD LEVEL HOUSEHOLD MEMBER HOUSEHOLD MEMBERS HOUSEHOLD SIZE HOUSEHOLD SURVEY HOUSEHOLD SURVEYS HUMAN DEVELOPMENT INCOME INCOME DATA INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INCOME INEQUALITY INCOME LEVEL INCOME QUINTILES INCOME VARIABLES INFLATION INFLATION RATE LINEAR REGRESSION LIVING STANDARDS LIVING STANDARDS MEASUREMENT LORENZ CURVE LOW INCOME LOW INCOMES MILLION PEOPLE MONTHLY EXPENDITURE NEGATIVE EFFECT NEGATIVE SIGN NUTRITION OIL PER CAPITA INCOMES POLICY MAKERS POLICY MAKING POVERTY LEVEL POVERTY LINE PRICE ELASTICITY PRICE INCREASES REAL INCOME REAL TERMS REGRESSION RESULTS RENTAL VALUE RURAL AREAS SAVINGS SOCIAL SERVICES STANDARD ERRORS SURVEY PERIOD TAX REVENUES TAXATION URBAN AREAS VALUE ADDED WAGES WORLD TRADE ORGANIZATION TOBACCO INDUSTRY SMOKING TOBACCO EXPORTS CIGARETTE MANUFACTURE & TRADE TOBACCO TAXES STATISTICAL DATA
Online Access:	http://documents.worldbank.org/curated/en/2002/12/2138036/cigarette-demand-taxation-poor-case-study-bulgaria http://hdl.handle.net/10986/13629

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Summary:	This paper uses data from the Living Standards Measurement Study (LSMS) Household Survey conducted in 1995, to analyze demand for manufactured cigarettes in Bulgaria and the effects on the poor of a hypothetical revenue-maximizing specific excise tax increase on cigarettes. A cigarette tax increase is the single most effective and cost-efficient measure to reduce smoking. The first objective of this paper is to estimate the price and income of consumption for cigarettes in Bulgaria by income groups. The second objective is to simulate the impact of changes in specific excise taxes on consumption, tax burdens and government revenues from cigarette taxes. A major concern among policymakers is that an increase in cigarette taxes could have a disproportionate impact on the poor.

Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria

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