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How to Design and Enforce Tobacco Excises?
Author:
Patrick Petitnull

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Mr. Janos Nagy
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Series:
IMF How To Notes
Volume/Issue:
Volume 2016: Issue 003
Language:
English
Publication Date:
04 Nov 2016
DOI:
https://doi.org/10.5089/9781475546651.061
ISBN:
9781475546651
ISSN:
2522-7912
Pages:
17
Keywords:
FADHTN; HTN; excise; tax; government; product; price; excise authorities; multiplier effect; excise authority; retail price; excise fraud; excise legislation; excise stamp; tax revenue; tobacco product; excise revenue; excise regulation; factory price; Excises; Tobacco tax; Anti-smuggling; Global; Europe; South America; East Asia; Southern Europe
Legal-disclaimer:
Fiscal Affairs Department (FAD) How to Notes offer practical advice from IMF staff members to policymakers on important fiscal issues. The views expressed in FAD How to Notes are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This “How-to” note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we use ad valorem or specific taxes? What are the key elements of an efficient tax administration that will secure the tax base and prevent illegal trade? These are important questions that need to be addressed and this note provide a sound first step towards solid policy decisions.
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Cover IMF How To Notes
IMF How To Notes
ISSN:
2522-7912
Publisher:
International Monetary Fund
Volume 2016: Issue 003