Assessing Tobacco Tax Reform and Effects of the Illicit Market in Brazil (Report)
This Report was written by Universidade Católica Brasília (UCB) in Brazil. The report assesses the impacts of recently proposed tobacco tax reforms on cigarette consumption and tax revenues in Brazil. In addition, researchers simulated a decrease in the illicit cigarette market within each scenario to demonstrate the positive effects of stronger tax administration on total tobacco tax revenue. UCB finds that each of the proposed reforms would decrease cigarette consumption, increase tax revenues, and reduce the current fiscal imbalance in Brazil. This report provides options for effective tobacco taxation reform in Brazil and highlights the importance of controlling the illicit market to maximize government revenue.
Policy Briefs based on the report can be found here and here.
October 2020
Location(s): Brazil, Latin America and the Carribbean
Project: Think Tanks Project: Accelerating Progress on Tobacco Taxes in Low- and Middle-Income Countries
Content Type: Report
Topic(s): Economic impacts of tobacco control, Impact on demand, Prevalence and consumption, Tax and price, Tax levels and structure, Tobacco taxes revenues, Tobacco use
Authors(s): José Angelo Costa do Amor Divino, Ph.D., Philipp Ehrl, Osvaldo Candido, Marcos Valadão
Citation