Cigarette Tax Policy in Brazil
The Policy Note was written by researchers from Tobacconomics, the National Cancer Institute of Brazil, and the World Health Organization. The Policy Note discusses the recent trends in Brazil's cigarette tax policies, as well as the current challenges that the nation is facing. Despite the progress made as a result of the 2011 excise tax reform, cigarette minimum prices and specific excise tax rates have not been updated since 2014. Furthermore, there is a significant difference between the expected and actual tax revenue collected, which requires further investigation. The Policy Note recommends that the government continue to increase the tax rates and minimum prices in order to reduce the affordability of cigarettes and increase government revenue. Simultaneously, the authors recommend international cooperation with Paraguay and a stronger tax administration in order to reduce illicit trade.
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: Policy Note
Topic(s): Economic impacts of tobacco control, Impact on demand, Minimum pricing policy, Prevalence and consumption, Tax and price, Tax avoidance and evasion, Tax levels and structure, Tobacco taxes revenues, Tobacco use