This paper examines the effect of Tobacco 21 laws, which raise the minimum age for tobacco purchases to 21, on prenatal smoking and birth outcomes using restricted access data from the National Vital Statistics System. Using both the synthetic difference-in-differences and stacked event-study...

The objective of this study is to analyse the correlation between different types of taxation, price, usage, Human-Development-Index (HDI), affordability, and Gross-Domestic-Product(GDP) per capita. In particular, this work hypothesizes that there is a positive relationship between tobacco taxes...

The article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing. Not only does the tax burden increase,...

This policy note presents simulation estimates for the fiscal and health impact of raising tobacco taxes in Ukraine through the Tobacco Excise Tax Simulation Model (TETSiM). It outlines two scenarios for tax reform, which differ in terms of the scale and type of the tax increases, as well as of...

Health taxes are excise taxes imposed on products that have a negative public health impact. Excise taxation is one of the most cost-effective policy measures to reduce consumption of these products, while also raising meaningful revenue. In the Lao PDR, the tax system under collects revenue,...

We examine the effect of raising the minimum legal sale age of tobacco to 21 (i.e., "T21"). We estimate difference-in-differences models using the Monitoring the Future (MTF) survey data and Nielsen Retail Scanner data from 2012 to 2019. Outcomes include cigarette and e-cigarette use and sales....

The Global Tax Program Health Taxes Knowledge Note Series focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks and sugar-sweetened beverages. The purpose of this series is to provide policy makers with an overview of relevant issues and...

The Global Tax Program Health Taxes Knowledge Note Series focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks, and sugar-sweetened beverages. The purpose of this series is to provide policy makers with an overview of relevant issues and...

In line with the Tobacco Products Directive (2014/40/EU) and Commission Implementing Decision (EU) 2016/786, the Independent Advisory Panel on characterising flavours in tobacco products (IAP) has been established assisting Member States and the Commission in determining whether or not a tobacco...

This report has been prepared by the World Bank, at the request of the MoH, to support ongoing efforts to improve population health and revenue mobilization in the sector. The study estimates the health impacts of increasing taxation on SSBs, alcohol, and tobacco across gender and...

Many non-communicable diseases (NCDs), while preventable, are caused by modifiable behavioral risk factors which include harmful consumption of alcohol, physical inactivity, tobacco use, and unhealthy diet. Tobacco use has been one of the biggest public health threats linked with NCDs killing...

Purpose This study aims to estimate the pass-through rate of the increases in the excise tax and TCF tax on tobacco in Vietnam. This study seeks to shed light on how the tax burden is split between consumers and producers and inform policy discussions in the country. Using panel micro-level data...

The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus of this article. Particular attention is...

Menthol cigarettes, and the flavorants used in other nicotine products, including e-cigarettes, have been the subject of much debate by policymakers and media alike; however, empirical research regarding flavorant bans has been limited. In this work, I evaluate the expected impact of the proposed...

This study analyses how changes in various aspects of excise tax systems, including minimum price laws and differential price tiers for taxation jointly rather than independently, influence firms’ pricing decisions. We apply our model to Indonesia, where the tobacco excise tax system is...

The main purpose of this paper is to empirically analyze the impact of excise tax on excisable goods consumption, brand loyalty and health awareness in the United Arab Emirates (UAE) market. The research is conducted based on the self-administered questionnaire collected from the residents of...

This paper analyzes the welfare and distributional impacts of increasing taxes on cigarettes in Georgia. Increasing taxes on tobacco is an effective measure to reduce smoking. According to some estimates, increasing tobacco taxes could save more than GEL 3.6 billion and 53 thousand lives over a...

Electronic nicotine delivery systems (ENDS) use among lesbian, gay, bisexual, and questioning (LGBQ) teenagers is over 30 percent higher than among their heterosexual counterparts. Yet little is known about how recent efforts to curb nicotine vaping through ENDS taxes impact sexual minorities....

The government of Kenya introduced the Excisable Goods Management System (EGMS) in November 2013, which is a form of Track and Trace Systems (TTSs) for excisable goods, including cigarettes. This study appraised the EGMS with a focus on its impact on cigarette excise revenues and control of...

This paper investigates the effects of cigarette tax changes at different ages on long-term smoking behaviors. Using survey data on six decades of birth cohorts, I show that an increase in the cigarette tax at any age diminishes the long-term probabilities of smoking initiation and participation...

Border effects can have a considerable influence on the effectiveness of excise tax policy measures. The opportunity to buy taxable goods in the nearest lower-tax state redistributes the tax burden among consumers and determines the treatment intensity of how an increase in the tax rate may...

This study is the first to comprehensively examine the impacts of statewide tobacco 21 (T-21) laws on youth tobacco consumption, including spillovers to minor teens. Using data from the 2009-2019 Behavioral Risk Factor Surveillance Survey and a differencein-differences approach, we find...

As the tax base for traditional tobacco excise taxes continues to erode, policymakers have growing interest to expand taxation to novel and reduced-risk tobacco products. Chief among the latter are e-cigarettes although taxes for other reduced-risk tobacco products such as heated tobacco and...

This paper studies the relationship between Colombia's legal cigarette sales, smuggling, and tobacco taxes. Exploring first the impact taxes have on legal and illegal cigarettes, we find that taxes correlate negatively to legal sales and positively with illicit sales. Second, estimating a demand...

Border effects can have a considerable influence on the effectiveness of excise tax policy measures. The opportunity to buy taxable goods in the nearest lower-tax state redistributes the tax burden among consumers and determines the treatment intensity of how an increase in the tax rate may...

A common feature of federal systems is that tax bases are joint property. Consequently, state and federal tax setting decisions are interdependent. Our aim here is to put forward a rudimentary theoretical analysis of this phenomenon, and to use the theory as a framework for econometrically...

This online appendix contains supplementary information for the article “Tax Evasion and Illicit Cigarettes in California: Prevalence and Demand-Side Correlates” by James E. Prieger, to be published in Crime, Law & Social Change

Medical experts have argued forcefully that using cigarettes harms health, prompting the adoption of myriad anti-smoking policies. The association between smoking and mortality may, however, be influenced by unobserved factors, making it difficult to discern the underlying long-term causal...

Taxing the tobacco market faces an important trade-off. From a fiscal perspective, more smokers means higher tax revenue. From a health perspective, more smokers means reduced public health.New products (e-cigarettes, heated tobacco products, snus...) add a new aspect to this classic problem in...

Over the past decade, rising youth use of e-cigarettes and other electronic nicotine delivery systems (ENDS) has contributed to aggressive regulation by state and local governments. Between 2010 and mid-2019, ten states and two large counties adopted ENDS taxes. We use two large national surveys...

This study examines the long-term link between in-utero cigarette taxes and adult prenatal smoking. We use U.S. birth certificate records to demonstrate that exposure to higher in-utero cigarette taxes (over 1965-2001) reduces later-life adult pre-pregnancy and prenatal smoking. We also show...

There is a lack of independent data regarding the illicit tobacco trade in Malaysia. Tobacco Industry (TI) commissioned data has previously been criticised for overestimating the illicit tobacco trade and for a lack of methodological transparency. The aim of this study is to present an...

There is an active debate about how to regulate electronic cigarettes, due to uncertainty about their health effects and whether they are primarily a quit aid or a gateway drug for combustible cigarettes. We model optimal e-cigarette regulation and estimate key parameters. Using tax changes and...

The link between health problems and the consumption of tobacco, alcohol, and sugar-sweetened beverages (SSBs) has been widely studied. A large array of diseases is associated with tobacco, ranging from lung cancer and stroke to congenital malformations in children. Similarly, SSB consumption...

Tobacco 21 (T-21) laws prohibit the sale of tobacco products to individuals under age 21. This study is the first to comprehensively examine the impacts of statewide T-21 laws on youth tobacco consumption, including spillovers to minor teens. Using data from the 2009-2019 Behavioral Risk Factor...

Samoa is one of the first countries in the Pacific to introduce taxation measures to address Noncommunicable Diseases (NCDs). The predicted probability of dying from NCDs between the ages of 30 and 70 years is more than double in Samoa compared to high-income nations in the Pacific region. Over...