The report presents the results of macro-simulations of the consequences of different excise policy scenarios for 2018–2021 in two EAEU countries, Russia and Kazakhstan. Three scenarios are considered: (a) the low-taxation harmonization level and rate of growth proposed by the Eurasian Economic Commission; (b) the somewhat higher taxation harmonization option proposed by the Eurasian Economic Commission – here referred to as the "compromise" scenario; and (c) the high ("optimal") scenario of rapid excise growth, which is a scenario closest to the recommendations of the World Health Organization's Framework Convention on Tobacco Control (WHO FCTC) and the EU harmonization experience.
Details
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Author
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Document Date
2018/10/01
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Document Type
Working Paper
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Report Number
130695
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Volume No
1
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Total Volume(s)
1
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Country
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Region
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Disclosure Date
2018/10/10
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Disclosure Status
Disclosed
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Doc Name
Tobacco Taxation in the Eurasian Economic Union
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Keywords
excise tax; average retail price; International Union Against Tuberculosis and Lung Diseases; Demographic and Health Survey; excise revenue; income elasticity of demand; fluctuations in exchange rates; total number of people; industry price; smoking prevalence; excise duty; tobacco industry; rate of growth; tobacco control policy; old age group; high tax burden; ad valorem tax; smoking in public; tobacco excise rates; country of origin; Poverty and Equity; impact on health; consumer price index; public health impact; value added tax; tobacco tax increases; stability of revenue; East African Community; negative health consequences; policy scenario; tobacco market; retail sale; total consumption; quitting smoking; tobacco product; tobacco excises; national currency; tobacco consumption; real income
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Citation
Kuznetsova,Polina Marquez,Patricio V.
Tobacco Taxation in the Eurasian Economic Union (English). WBG Global Tobacco Control Program Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/873271539181225197/Tobacco-Taxation-in-the-Eurasian-Economic-Union