Cigarette Demand, Taxation, and the Poor : A Case Study of Bulgaria

Sayginsoy, Ozgen ; Yurekli, Ayda A. ; de Beyer, Joy

World Bank, Washington, DC

关键词: ADULT MALE;    ADULT MALES;    AGRICULTURAL PRODUCTION;    ANNUAL INFLATION;    CD;   

RP-ID  :  25402

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 paper uses data from the LivingStandards Measurement Study (LSMS) Household Surveyconducted in 1995, to analyze demand for manufacturedcigarettes in Bulgaria and the effects on the poor of ahypothetical revenue-maximizing specific excise tax increaseon cigarettes. A cigarette tax increase is the single mosteffective and cost-efficient measure to reduce smoking. Thefirst objective of this paper is to estimate the price andincome of consumption for cigarettes in Bulgaria by incomegroups. The second objective is to simulate the impact ofchanges in specific excise taxes on consumption, tax burdensand government revenues from cigarette taxes. A majorconcern among policymakers is that an increase in cigarettetaxes could have a disproportionate impact on the poor.