The Tobacconomics Cigarette Tax Scorecard was written by Frank J. Chaloupka, Jeffrey Drope, Erika Siu, Violeta Vulovic, Michal Stoklosa, Maryam Mirza, German Rodriguez-Iglesias, and Hye Myung Lee. The Scorecard assesses the performance of cigarette tax policies in over 170 countries. It uses data from the WHO Global Tobacco Control Reports to score countries on a five-point scale, thus providing policy makers with an actionable assessment. There are four scoring components used: the cigarette price, changes in affordability, the tax share of the price, and the tax structure used. Each country receives a score for each component, in addition to an overall score. The Scorecard shows that, overall, countries are failing to effectively tax cigarettes. As governments face the combined public health and economic crises caused by the COVID-19 pandemic, reforming cigarette tax policies provides a logical first step in raising much needed revenue.
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Cigarette Tax Scorecard
Tobacco Economics