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Who Technical Manual on Tobacco Tax Administration
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Description
Of all the many interventions for reducing tobacco use, a significant increase in tobacco product taxes and prices has been demonstrated to be the single most effective and cost-effective intervention, particularly among the poor and the young. At the same time, because of the inelasticity of demand for tobacco products in most countries and the low share of tax in price in many, significant increases in tobacco taxes generate significant increases in the revenues generated by these taxes.
This technical manual aims to help governments achieve both objectives by identifying a set of "best practices" for tobacco taxation. It documents governments' existing approaches to tobacco taxation, discusses barriers to using tobacco taxes to achieve health and revenue objectives, and provides case studies of effective tobacco tax administration. This manual is intended to be useful to tax administrators at the Ministry of Finance level by making them aware of the practices used and challenges faced by other countries. It will also be useful to officials in a country's Ministry of Health or similar organizations by providing them with a more thorough understanding of key issues in tax structure and administration.
Product details
- Binding:
- Paperback
- Edition:
- 1
- Number of Pages:
- 134
- Release Date:
- 2010-07-30
- Publication Date:
- 2010-12-06
- Publisher:
- World Health Organization
- Languages:
- Original: English
- ISBN10:
- 9241563990
- ISBN13:
- 9789241563994
- Weight:
- 340 g
- Height:
- 159 cm
- Width:
- 248 cm
- Thickness:
- 10 cm
Condition
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Very good
Almost no signs of wear. Book pages have no markings, accessories are intact and all other media are in good condition.
€1,79