Economics of Tobacco Toolkit, Tool 4 : Design and Administer Tobacco Taxes

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 h...

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Bibliographic Details
Main Author:	Yurekli, Ayda
Format:	Publications & Research
Language:	English en_US
Published:	World Bank, Washington, DC 2013
Subjects:	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
Online Access:	http://documents.worldbank.org/curated/en/2013/01/18136341/design-administer-tobacco-taxes http://hdl.handle.net/10986/16268

Internet

http://documents.worldbank.org/curated/en/2013/01/18136341/design-administer-tobacco-taxes
http://hdl.handle.net/10986/16268

Economics of Tobacco Toolkit, Tool 4 : Design and Administer Tobacco Taxes

Internet

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