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Public finances and tobacco taxation with product variety : Theory and application to Senegal and Nigeria

The use of excise taxes – ad valorem and specific – as a means to control cigarettes consumption is a relatively new toolkit in many developing countries. There is a long and documented history throughout the world of governments implementing such tax schemes to generate revenues. In many instances, tobacco taxation has also been highlighted as an efficient means of mobilizing domestic resources to finance health and other important development programmes. The recent settings of the Addis Ababa Action Agenda and the 2030 United Nations’ Agenda for Sustainable Development have further heightened the ever growing interest in tobacco taxation. More specifically, the latest Agenda intends to strengthen the country-level implementation of the World Health Organization’s (WHO’s) Framework Convention on Tobacco Control (FCTC). Article 6 of the FCTC recognizes price and tax measures as effective means to reduce the demand for tobacco, and the guidelines for Article 6’s implementation encourage the use of taxation in comprehensive strategies for tobacco control.

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