Evidence-Based Tobacco Taxation Policy in Serbia- Some Recommendations for Policy Makers

This policy brief was produced by the Institute of Economic Sciences in Serbia and examines the impacts of higher tobacco taxes in Serbia. The brief finds that higher tobacco taxes would increase revenue, decrease smoking prevalence, and shift the tax burden from the low- and middle-income households to higher income groups. In addition, the research finds that tobacco expenditures among low-income households decrease as a result of higher tobacco taxes. The brief recommends that Serbia increase its tobacco taxes at a much higher rate to compensate for increases in income of the population.