Search Results - subject_exact:"Tobacco tax"

The health, economic and social burden of smoking in Argentina, and the impact of increasing tobacco taxes in a context of illicit trade

Palacios, Alfredo; Alcaraz, Andrea; Casarini, Agustín; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014370741

Determinants of tobacco tax noncompliance : evidence among German smokers

Roth, Maike; Schneider, Friedrich - 2026

Using a conducted survey for Germany allows us to evaluate the access to illicit tobacco products and the propensity to engage in illicit purchasing behavior. By separating realized opportunities from stated openness toward future illicit purchases, the analysis provides new insights into the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650745

The returns to regulatory redundancy : evidence from Tobacco 21

Flynn, James; Pesko, Michael F.; Saenz, Christian - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654150

One hundred years of U.S. state taxation

Robinson, Sarah; Tazhitdinova, Alisa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562470

Reconsidering the time-series approach to estimating cigarette price elasticities when exploitation of spatial variation appears unattainable : the case of Slovakia

Ostrihoň, Filip - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609144

Health taxes and the IMF

Ahmed, Masood; Gupta, Sanjeev - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670340

Impact of tobacco use and prevention laws on regional cigarette sales : an analysis of provincial disparities and convergence patterns in Spain

Galiano, Aida; Blasco, Josep; Martín, Juan Manuel; Del … - 2025

This paper aims to examine regional disparities in cigarette sales that occurred after the implementation of two laws regulating the sale and use of tobacco products in Spain. These laws became effective in December 2005 (Act 28/2005) and December 2010 (Act 42/2010). Furthermore, it provides a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596744

The structural design of tobacco control and the shadow economy : revenue integrity and illicit tobacco trade in selected ASEAN countries

Schneider, Friedrich; Asllani, Alban - 2026

Illicit tobacco trade poses a major challenge to revenue integrity, public health policy and state capacity across Southeast Asia. While policy debates often link illicit tobacco markets to high excise tax rates, this paper argues that illicit trade is better understood as a structural...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667398

Revisiting the effects of cigarette taxation on smoking outcomes

Shrestha, Vinish - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672085

Trends in South Africa's tobacco market : insights from administrative tax data

Zondi, Mxolisi; Walter, Leoné - 2026

Effective mobilization of revenue from tobacco requires a clear understanding of market dynamics and their evolution under excise taxation. This study provides a descriptive analysis of the South African tobacco industry using administrative tax data. We examine firm and market characteristics,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675611

Tobacco 21 laws, prenatal smoking, and birth outcomes

Flynn, James - 2025

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015199842

Cigarette taxation and consumption in The Czech Republic : have these factors influenced tax revenue?

Krajňák, Michal - 2024

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,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015077047

Tobacco control in Botswana : effectiveness of tax changes in reducing tobacco demand

Gaetsewe, Tshepiso; Khanie, Goitseone - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423167

The long-term impacts of cigarette taxes on smoking

Dennett, Julia M. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015152839

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The Long-Term Impacts of Cigarette Taxes on Smoking

Dennett, Julia - 2022

Book / Working Paper

Romania's tobacco excise policy in 2025 : missed opportunity ahead of the EU Tobacco Taxation Directive update

Kungl, Nora; Ross, Hana; S̜tefan, George - 2025

In August 2025, as part of a large fiscal package, Romania announced an increase in tobacco and alcohol excise taxes, news welcomed by proponents of public health. However, the announcement turned into a disappointment for the tobacco control community when the final increase in cigarette excise...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464696

Exposure to cigarette taxes as a teenager and the persistence of smoking into adulthood

Friedson, Andrew; Li, Moyan; Meckel, Katherine; Rees, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015095062

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Exposure to Cigarette Taxes as a Teenager and the Persistence of Smoking into Adulthood

Friedson, Andrew; Li, Moyan; Meckel, Katherine; Rees, … - 2021

Book / Working Paper

Reforming Health Taxes to Improve Mexico's Health

Maldonado, Norman; Ozer, Ceren; Veillard, Jeremy - 2025

En México se necesitan urgentemente mejoras en los impuestos selectivos al tabaco, las bebidas alcohólicas y las bebidas azucaradas para reducir las muertes prematuras evitables. En México, 125,350 personas pierden la vida anualmente debido al uso de estos productos. Más allá de los efectos...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467070

The price elasticity of heated tobacco and cigarette demand : empirical evaluation across countries

Dauchy, Estelle; Shang, Ce - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015097238

The impact of tobacco taxes, VAT, and affordability on the human development index : a global perspective on future economic trends

Mgammal, Mahfoudh Hussein - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015192676

Impact analysis of the review of tobacco excise duty rules : final report; Volume 2: Annexes

2025

The main purpose of this study is to contribute to the Commission's Impact Assessment of the revision of Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. The study's tasks involved identifying and assessing policy problems and possible options for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015452782

A health economics inquiry into regulatory constraints on the European tobacco market

Barbaro, Salvatore; Neu-Yanders, Nathalie; König, Nina - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436897

Impact analysis of the review of tobacco excise duty rules : final report; Volume 1

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015452783

Expediting tobacco taxation in Slovakia : more gains, fewer pains

Hudcovský, Martin; Morvay, Karol - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426615

Study on the consumption of fine-cut tobacco : final report for the European Smoking Tobacco Association

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458410

Health taxes from an EU perspective : final report

2025

This study contributes to the growing body of evidence on the implementation of taxes on high in fat, salt and sugar (HFSS) products in EU Member States. It provides a foundation for initial discussions with EU Member States on advancing HFSS taxes in general and particularly sugar-sweetened...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015430520

The impact of Russia's full-scale invasion on illicit cigarette trafficking from Ukraine to the European Union

Krylova, Yulia - 2024

Criminal networks engaged in the illicit cigarette trade exhibit remarkable resilience in the face of external threats and the evolving landscape brought about by the Russia-Ukraine war. They adeptly navigate these challenges by swiftly altering smuggling routes, modifying their methods of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015416092

Effect of e-cigarette regulations on smoking and vaping behaviour : evidence from Washington

Arnold, Grace; Joshi, Riju - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638503

Spatial heterogeneity in tax sensitivity : evidence from cross-state cigarette purchases

Baisalova, Aisha - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015552808

The effects of e-cigarette and cigarette policies on queer youth

Chuo, Tony; Cotti, Chad; Courtemanche, Charles; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674972

How state borders shape the impact of cigarette taxes on prices

Baisalova, Aisha - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015552810

Taxing sinfully? : flawed taxes as "sin taxes"

Robinson, Mildred Wigfall - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667579

Estimating health tax capacity, effort, and potential : evidence from a global panel

Gupta, Sanjeev; Jalles, João Tovar; Petri-Hidalgo, Ainhoa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484404

To what extent do excise taxes affect Malawi's cigarette trade gap with Kenya and South Africa?

Masiya, Michael; Robinson, Zurika - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013532203

Early cigarette prohibition during war and peace

Fung, Rachel Y. L.; Hoehn-Velasco, Lauren; Pesko, Michael F. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559639

Estimating the effect of e-cigarette nicotine limits on cigarette and e-cigarette sales in Canada

Davis, Brad A.; Friedman, Abigail S.; Pesko, Michael F. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559665

Impact of excise tax on consumption, brand loyalty and health awareness : evidence from the United Arab Emirates

Hussain, Atia; ElKelish, Walaa Wahid; Al Mahameed, Muhammad - 2023

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014452154

The EU tobacco tax structure : impact on prices, revenues, and smoking patterns

2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015064910

Cigarette tax pass-through in Vietnam : evidence from retailers' data

Mai-Huong Vo; Nguyen-ngoc-Anh; Dauchy, Estelle; Nuong Nguyen - 2023

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014517744

Estimating the effects of tobacco-21 on youth tobacco use and sales

Abouk, Rahi; De, Prabal K.; Pesko, Michael F. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014549776

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Estimating the effects of Tobacco-21 on youth tobacco use and sales

Abouk, Rahi; De, Prabal K.; Pesko, Michael F. - 2024

Book / Working Paper

Sanctions and illicit trade : British American tobacco's activities in Iran : 2000-2014

Gomis, Benoît; Gallagher, Allen W. A.; Alebshehy, Raouf; … - 2023

Previous research has documented how British American Tobacco (BAT) and other transnational tobacco companies (TTCs) smuggled their own products into Iran in the 1990s in order to circumvent sanctions and other trade restrictions. In the early 2000s, BAT, along with other TTCs, signed legal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422659

Are e-cigarettes substitutes or complements to combustible cigarettes among youths? : evidence from Canada

Nguyen Hai Van; Mital, Shweta - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358535

Health Taxes in the Lao PDR - Technical Note

2024

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,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015113470

Assessing cigarette reduction tax-effectiveness in low tobacco expenditure contexts : an application to Bolivia

Morales, Joaquín; Santander, Sara - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358570

Analysis of the fiscal and health impact of increasing tobacco excise taxes in Ukraine

Jovanovikj, Biljana; Kungl, Nora; Fidanovski, Kristijan; … - 2024

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015053690

Revenue Statistics 2024 : Health Taxes in OECD Countries

2024

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629408

Effects of specific versus ad valorem excise taxes : empirical evidence on cigarette pricing in the EU

Primorac, Marko; Vlah Jerić, Silvija; Davidović, Marija - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437317

To heat or burn? : evidence from heated tobacco product adoption in South Korea

Yoo, Seulgi; Hong, Woo-Hyung; Yi, Donggyu - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442891

Tobacco Taxation in Latin America and the Caribbean : A Call for Tobacco Tax Reform

2024

In 2021, over 350 000 individuals died from tobacco use and second-hand smoke in Latin America and the Caribbean (LAC). Over 40% of respiratory cancers in LAC were attributable to tobacco use, and the smoking-attributable medical costs can reach up to 1.5% of GDP per year. The total social and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629513

Studying a sin tax scheme with multiple reforms lessons for consumption taxation

Kosonen, Tuomas; Jysmä, Sami; Savolainen, Riikka - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014581518

The impact of tobacco tax on the cardiovascular health : evidence from China

Su, Shidong; Su, Xueying; Zheng, Rong - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555987