Research

Cigarette Tax Scorecard (2nd Edition): ASEAN

This Policy Brief was written based on the findings of the second edition Cigarette Tax Scorecard. The policy brief evaluates the cigarette tax policies in the Association of Southeast Asian Nations (ASEAN). In 2020, the average score in the region was 1.86 points out of 5, demonstrating that there is significant room for improvements. The overall score is an average of the following components: the cigarette price, changes in affordability, the tax share of the price, and the tax structure used. The ASEAN region performed best on tax structure, with an average score of 2.33 points. Still, most countries in the region are not not utilizing the best practice of specific taxes that account for inflation and income growth. The region performed most poorly in reducing the affordability of cigarettes over time, earning an average score in that component of just 0.89 points out of 5. Cigarette tax policies varied widely throughout the region. The top performer was the Philippines, with a score of 3.63 points, while Cambodia and Lao PDR received the lowest scores in the region with only 0.5 points out of 5. This brief provides further recommendations for governments in the region to address these challenges and improve public health while raising tax revenues. 

View the entire Cigarette Tax Scorecard here.

Access the entire Data set with all of the country scores here.

January 2022

Location(s): Asia

Content Type: Policy Brief

Topic(s): Tax and price, Tax levels and structure

Citation