An Extended Cost-Benefit-Analysis of Tobacco Taxation in Brazil (Report)
This Report was produced by the Universidade Católica de Brasília (UCB) in Brazil. The Report examines the distributive effects of tax and price increases in terms of the short-, medium- and long-term reduction in tobacco-related expenditures as a result of decreasing tobacco consumption and medical expenses for tobacco-related illnesses. The research also finds increases in net income as a result of the gain in working life years. The findings show these effects for all income groups and age groups, but especially among vulnerable populations in Brazil. The Report further recommends that along with increasing taxes on tobacco, the Government of Brazil should strengthen tax administration and enforcement to combat the illicit trade of tobacco products.
A Policy Brief based on the Report can be found here.
Content Type: Report
Topic(s): Cost-effectiveness, Economic impacts of tobacco control, Impact on demand, Impact on the poor, Prevalence and consumption, Tax and price, Tax avoidance and evasion, Tax levels and structure, Tobacco use
Authors(s): José Angelo Costa do Amor Divino, Ph.D., Philipp Ehrl, Osvaldo Candido, Marcos Valadão