Tax policies on tobacco products in Thailand: the way forward
AbstractIn its efforts to control tobacco use, Thailand has used taxation as a price measure and increased excise tax rates significantly over time. Since consumption depends on the retail price of cigarettes and other tobacco products, and variables such as income of consumers, the policy needs to address the whole tobacco taxation system rather than the tax rates only. The report suggests that a mechanism to raise the prices of cigarettes at a rate high than the inflation along with appropriate taxation on other tobacco products (roll your own cigarettes) will make the taxation system more effective for tobacco control.
World Health Organization, Regional Office for South-East Asia. (2011). Tax policies on tobacco products in Thailand: the way forward. WHO Regional Office for South-East Asia. http://www.who.int/iris/handle/10665/205961