An Extended Cost-Benefit-Analysis of Tobacco Taxation in Brazil (Policy Brief)

This Policy Brief was produced by the Universidade Católica de Brasília (UCB) in Brazil. The Policy Brief examines the distributive effects of tax and price increases in terms of the short-, medium- and long-term reduction in tobacco-related expenditures as a result of decreasing tobacco consumption and medical expenses for tobacco-related illness. The research also finds increases in net income as a result of the gain in working life years. The findings show these effects for all income groups and age groups, but especially among vulnerable populations in Brazil. The Policy Brief further recommends that along with increasing taxes on tobacco, the Government of Brazil should strengthen tax administration and enforcement to combat the illicit trade of tobacco products.

[PORTUGUESE]

A corresponding Report can be found here.