Better cigarette tax policies and higher tobacco excise tax revenues.

ABSTRACT:

Background

In November 2021, the Tobacconomics team published the second edition of the Cigarette Tax Scorecard which evaluates cigarette taxation in each country based on four components-cigarette price, affordability change, tax share and tax structure. This study examines the relationship between the overall cigarette tax score and tobacco excise tax revenue between 2014 and 2018.

Methods

Using cigarette tax scores from the Tobacconomics Cigarette Tax Scorecard and tobacco excise tax revenue information from WHO, this analysis is based on ordinary least squares estimations to assess the association between the overall cigarette tax scores and tobacco excise tax revenues per capita controlling for countries' tobacco control environment, sociodemographic chara

SUBMITTER: Lee HM 

PROVIDER: S-EPMC11503097 | biostudies-literature | 2024 Oct

REPOSITORIES: biostudies-literature