WHO Technical Manual on Tobacco Tax Administration
Nonserial Publication
World Health Organization
ISBN-13    9789241563994 ISBN-10    9241563990
Order Number    11500786 Format    Paper Back
Price    CHF    15.00 / US$    18.00 Developing countries:    CHF    10.50
English     2010        134   pages
Table of contents
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Table of contents
Chapter 1. Introduction

Chapter 2. Tobacco tax levels and structure: a theoretical and empirical overview
Types of taxes levied on tobacco products
Overview of tobacco prices and taxes at global and regional level
Design and implementation of cigarette taxation
Considering the appropriate type of excise on tobacco products
The choice between a uniform and a differential rate tax system

Chapter 3. Tax administration
Tax administration s capacity
Identify and evaluate the effects of tobacco tax policies
Have a well-designed tax policy
Ensure tax compliance for higher revenues
Other tax administration issues
Payment of excises
Tax credit or refund
Floor-stock tax

Chapter 4. The political economy of tobacco taxation
Tobacco taxation and public health benefits
Tax avoidance and tax evasion
Protecting domestic brands
Tobacco taxes and affordability
Tobacco taxes and product substitution
Tobacco tax increase and inflation
Tobacco taxes and employment
Tobacco taxation and harm reduction
Tobacco tax revenues, health expenditure and earmarking

Chapter 5. Best practices

References & Annex