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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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

id	okr-10986-13629
recordtype	oai_dc
spelling	okr-10986-136292021-04-23T14:03:09Z Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria Sayginsoy, Ozgen Yurekli, Ayda A. de Beyer, Joy 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 TAX REVENUES SMOKING TOBACCO EXPORTS CIGARETTE MANUFACTURE & TRADE TOBACCO TAXES STATISTICAL DATA 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. 2013-05-29T15:53:44Z 2013-05-29T15:53:44Z 2002-12 http://documents.worldbank.org/curated/en/2002/12/2138036/cigarette-demand-taxation-poor-case-study-bulgaria http://hdl.handle.net/10986/13629 English en_US HNP discussion paper; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research :: Working Paper Publications & Research Europe and Central Asia Bulgaria
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	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 TAX REVENUES SMOKING TOBACCO EXPORTS CIGARETTE MANUFACTURE & TRADE TOBACCO TAXES STATISTICAL DATA
spellingShingle	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 TAX REVENUES SMOKING TOBACCO EXPORTS CIGARETTE MANUFACTURE & TRADE TOBACCO TAXES STATISTICAL DATA Sayginsoy, Ozgen Yurekli, Ayda A. de Beyer, Joy Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria
geographic_facet	Europe and Central Asia Bulgaria
relation	HNP discussion paper;
description	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.
format	Publications & Research :: Working Paper
author	Sayginsoy, Ozgen Yurekli, Ayda A. de Beyer, Joy
author_facet	Sayginsoy, Ozgen Yurekli, Ayda A. de Beyer, Joy
author_sort	Sayginsoy, Ozgen
title	Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria
title_short	Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria
title_full	Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria
title_fullStr	Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria
title_full_unstemmed	Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria
title_sort	cigarette demand, taxation, and the poor : a case study of bulgaria
publisher	World Bank, Washington, DC
publishDate	2013
url	http://documents.worldbank.org/curated/en/2002/12/2138036/cigarette-demand-taxation-poor-case-study-bulgaria http://hdl.handle.net/10986/13629
_version_	1764424275589070848

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

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