Research

Cigarette Tax Scorecard (3rd Edition): China

This Policy Brief was written based on the findings of the third edition of the Cigarette Tax Scorecard. The brief evaluates the cigarette tax policies in China. In 2022, China scored 0.88 points out of 5 overall. This is lower than the region and income group averages, which suggests that there is significant room for improvement. 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. China received the most points in the tax share component with 1.5 points. On the other hand, China scored zero points in the affordability change component. This policy brief concludes with recommendations for China's government to implement a more effective tax system that will improve public health while raising tax revenues.

Read the entire 3rd edition of the Cigarette Tax Scorecard here.

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

August 2024

Location(s): Asia, China

Content Type: Policy Brief

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

Citation