Historique
Article de Périodique
Excise taxes in emerging economies: Progress on cigarette taxation in the Bloomberg Initiative, 2009-2025 (2026)
Auteur(s) :
CHERUKUPALLI, R.
Année
2026
Page(s) :
1609-1644
Langue(s) :
Anglais
Domaine :
Tabac / e-cigarette
Discipline :
SAN (Santé publique / Public health)
Thésaurus mots-clés
CIGARETTE
;
TABAC
;
TAXE
;
DEVELOPPEMENT
;
PRIX
;
EVOLUTION
;
PREVALENCE
;
ADULTE
;
CONSOMMATION
;
POLITIQUE
;
ACHAT
;
LUTTE
Thésaurus géographique
BANGLADESH
;
BRESIL
;
CHINE
;
EGYPTE
;
INDONESIE
;
INDE
;
MEXIQUE
;
PAKISTAN
;
PHILIPPINES
;
RUSSIE
;
THAILANDE
;
UKRAINE
;
VIETNAM
;
POLOGNE
Résumé :
The Bloomberg Initiative to Reduce Tobacco Use - launched in 2007, with a focus on 15 low- and middle-income countries representing two-thirds of the world's smokers in 2007 - has contributed to significant global advancements in public health. This report reviews progress in cigarette prices, taxes, and tax structures and compares country experiences with recommendations for simplifying and reforming tax policy prescribed in a 2010 Tax Notes special report by Emil Sunley, former Assistant Director of the Fiscal Affairs Department at the International Monetary Fund. Cigarette price levels, excise, and total tax shares have generally risen since the Initiative began, although trends vary by country and year. In many instances, price increases fell short of income growth. While large-scale, "big bang" tax reforms have been rare - notably, the Philippines in 2013 - all 15 countries implemented some reform.
Many of the 15 countries followed Sunley's recommendations to (1) reduce and eliminate complex tax tiers favoring lower-priced cigarettes; (2) introduce and increase specific taxes; (3) adopt retail prices as the base for ad valorem taxation; and (4) explicitly or implicitly index taxes to inflation. Key challenges for tax authorities include the continued favoring of tiered systems that sustain low-priced smoked tobacco products (Bangladesh, China, India, and Indonesia), relatively modest tax increases, and the need to adapt tax policy to emerging products. [Author's abstract]
Many of the 15 countries followed Sunley's recommendations to (1) reduce and eliminate complex tax tiers favoring lower-priced cigarettes; (2) introduce and increase specific taxes; (3) adopt retail prices as the base for ad valorem taxation; and (4) explicitly or implicitly index taxes to inflation. Key challenges for tax authorities include the continued favoring of tiered systems that sustain low-priced smoked tobacco products (Bangladesh, China, India, and Indonesia), relatively modest tax increases, and the need to adapt tax policy to emerging products. [Author's abstract]