Distributional Impacts of Tobacco Excise Taxes in Serbia.

ABSTRACT:

Introduction

Numerous studies worldwide have investigated the impact of tobacco tax increase on household welfare, focusing on concerns regarding potential tobacco taxation regressivity and its effects on the poorest, whereas their scope was limited to the working population.

Aims and methods

To explore the effects of tax changes on household budgets, accounting for the retired population as well, we employed the modified Extended Cost-Benefit Analysis framework, assuming a 43.6% specific tax increase that fits the European Union (EU) Tobacco Tax Directive recommendation of minimum EUR 90 excise taxes per 1000 cigarettes. Our analysis encompassed changes in (1) tobacco expenditure (accounting for price elasticities by income groups: low-, middle-, and high-income), (2) medic

SUBMITTER: Zubovic J 

PROVIDER: S-EPMC11663806 | biostudies-literature | 2024 Dec

REPOSITORIES: biostudies-literature