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Taxation of tobacco products in the WHO European Region : practices and challenges

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Abstract
The publication "Taxation of tobacco products in the WHO European Region: practices and challenges" aims to provide guidelines and support to the Member States of the WHO European Region in strengthening their price and tax measures to reduce the consumption and prevalence of the use of tobacco products. It is the second publication in the series of policy documents following the adoption of the European Strategy for Tobacco Control. The document describes how an increase in the price of tobacco through a rise in tax rates induces smokers to quit and prevents others from starting. At the same time, it leads to significant increases in state revenues. The document also addresses the regressivity and equity issues related to the taxation of tobacco products, the negative consequences of a fall in the tax rate increase and the need for effective international cooperation in coordinating taxation measures and combating smuggling
Citation
World Health Organization. Regional Office for Europe. (‎2004)‎. Taxation of tobacco products in the WHO European Region : practices and challenges. Copenhagen : WHO Regional Office for Europe. https://apps.who.int/iris/handle/10665/107599
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European tobacco control policy series ; no.2
Description
EUR/04/5048163
37 p.
Document number
EUR/04/5048163
Language
English
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