Cigarette Tax Scorecard: Tax Share
This Policy Note was written based on the Cigarette Tax Scorecard. The policy note elaborates on one of the four scoring components used in the Scorecard: tax share. This component of the score measures the total tax share and the excise tax share of the price of the most-sold brand of cigarettes. The highest score of 5 points is awarded to countries where the total tax share is at least 75%, and the excise tax share is at least 70%. In 2018, the average score in this component was 2.06 points out of 5. There is significant room for improvement globally, although the European region and high-income countries perform best. The policy note further discusses the strengths and weaknesses of the measure, as well as recommendations for policy makers.
View the entire Cigarette Tax Scorecard here.
View the updated Policy Note here.
May 2021
Location(s): Global
Content Type: Policy Note
Topic(s): Tax and price, Tax levels and structure
Authors(s): Frank J. Chaloupka, Ph.D., Jeffrey Drope, Ph.D., Violeta Vulovic, Ph.D., Michal Stoklosa, Ph.D., Maryam Mirza, Ph.D., Germán Rodriguez-Iglesias, MSc, Hye Myung Lee, Ph.D.
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