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How to Design and Enforce Tobacco Excises?

Author

Listed:
  • Patrick Petit
  • Mr. Janos Nagy

Abstract

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.

Suggested Citation

  • Patrick Petit & Mr. Janos Nagy, 2016. "How to Design and Enforce Tobacco Excises?," IMF Fiscal Affairs Department 2016/003, International Monetary Fund.
    • Handle: RePEc:imf:imfhtn:2016/003
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=44352
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    Cited by:

    1. Kuang-Cheng Andy Wang & Ping-Yao Chou & Wen-Jung Liang, 2018. "Specific versus ad valorem taxes in the presence of cost and quality differences," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1197-1214, October.

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