Global and regional overview of cigarette prices and taxation

This presentation prepared by WHO which briefly reviews the differences in tobacco taxes across countries, both regionally and by income level, and highlights the impact of these taxes on cigarette prices.

By the end of the chapter, users will:

• understand the differences in the types and amounts of taxes applied by governments in various regions;
• understand differences in tobacco tax structures and levels across countries at different income levels;
• be able to describe the factors that are used in determining tax rates in countries that employ more complicated tax structures; and
• describe how tax avoidance can result from differences in taxes on different tobacco products.

 

To Read the full presentation please click the download button.

 

WHO