Reducing Tobacco Use Through Taxation in the Russian Federation : A Modelled Assessment of Two Policy Options

World Bank Group

World Bank, Washington, DC

关键词: EXCISE TAX;    TAX REVENUE;    TAXATION;    PRICE ELASTICITY;    TOBACCO CONTROL;   

RP-ID  :  130697

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This report presents results of themodelling exercise in terms of excise tax increases for theperiod 2018–2021, including average excise tax and revenuemobilization options; it also compares the tobacco excisetax already included in the country's current tax codewith that necessary to achieve proposed EU minimum rates by2021 (Minimum EU excise tax rates scenario).