%0 Conference Paper %1 Chaloupka00thetaxation %A Chaloupka, Frank J. %A wei Hu, Teh %A Warner, Kenneth E. %A Jacobs, Rowena %A Yurekli, Ayda %B In: Jha, P.; Chaloupka, F. (Eds.). Tobacco Control in Developing Countries %D 2000 %I University Press %K Products Taxation The Tobacco of %P 237--272 %T The taxation of tobacco products %U http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.542.8248 %X This chapter reviews a variety of issues related to the taxation of cigarettes and other tobacco products. The empirical evidence showing that higher cigarette taxes result in higher cigarette prices is reviewed. This is followed by a discussion of the econometric literature examining the impact of prices and taxes on the demands for tobacco prod-ucts. The small but growing body of research for low-income and middle-income coun-tries clearly shows that higher prices would lead to significant reductions in tobacco use. Similarly, numerous studies from high-income countries reach the same conclu-sion. The estimated price-elasticities for low-income and middle-income countries are about double those for high-income countries, where estimates center on –0.4. Because of the addictive nature of tobacco use, demand for tobacco products is more elastic in the long-run. In addition, estimates from high-income countries indicate that youth and young adults, less educated persons, and those with lower incomes will be relatively more responsive to price changes. This review is followed by a discussion of the various motives for tobacco taxation, including the use of these taxes to generate revenues and to improve economic efficiency and public health. Finally, several other issues in

@inproceedings{Chaloupka00thetaxation, abstract = {This chapter reviews a variety of issues related to the taxation of cigarettes and other tobacco products. The empirical evidence showing that higher cigarette taxes result in higher cigarette prices is reviewed. This is followed by a discussion of the econometric literature examining the impact of prices and taxes on the demands for tobacco prod-ucts. The small but growing body of research for low-income and middle-income coun-tries clearly shows that higher prices would lead to significant reductions in tobacco use. Similarly, numerous studies from high-income countries reach the same conclu-sion. The estimated price-elasticities for low-income and middle-income countries are about double those for high-income countries, where estimates center on –0.4. Because of the addictive nature of tobacco use, demand for tobacco products is more elastic in the long-run. In addition, estimates from high-income countries indicate that youth and young adults, less educated persons, and those with lower incomes will be relatively more responsive to price changes. This review is followed by a discussion of the various motives for tobacco taxation, including the use of these taxes to generate revenues and to improve economic efficiency and public health. Finally, several other issues in}, added-at = {2020-06-18T15:44:38.000+0200}, author = {Chaloupka, Frank J. and wei Hu, Teh and Warner, Kenneth E. and Jacobs, Rowena and Yurekli, Ayda}, biburl = {https://www.bibsonomy.org/bibtex/2def5d033a3cfc5fd4dd84dca8b64c744/lucalk}, booktitle = {In: Jha, P.; Chaloupka, F. (Eds.). Tobacco Control in Developing Countries}, description = {The taxation of tobacco products}, interhash = {6ba897fb53c071f0f4857e3ad4b5d8f1}, intrahash = {def5d033a3cfc5fd4dd84dca8b64c744}, keywords = {Products Taxation The Tobacco of}, pages = {237--272}, publisher = {University Press}, timestamp = {2020-06-18T15:44:38.000+0200}, title = {The taxation of tobacco products}, url = {http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.542.8248}, year = 2000 }