Research

Cigarette Tax Scorecard: ASEAN

This Policy Brief was written based on the findings of the Cigarette Tax Scorecard. The policy brief evaluates the cigarette tax policies in the Association of Southeast Asian Nations (ASEAN). In 2018, the average score in the region was 1.75 points out of 5, demonstrating that there is significant room for improvements. The overall score is an average of the following components: the cigarette price, changes in affordability, the tax share of the price, and the tax structure used. ASEAN performed best in the tax structure component, with an average score of 2.33 points out of 5. In contrast, the region received only 0.56 points in the affordability change component. Cigarette prices were not keeping up with income growth or inflation in most of the countries. Cigarette tax policies varied widely throughout the region. The top performer was the Philippines, with a score of 3.75 points, while Cambodia and Lao PDR scored the lowest with only 0.5 point out of 5. The policy brief further makes recommendations for governments in the region to address these challenges and improve public health while raising tax revenues. 

View the entire Cigarette Tax Scorecard here

Access the entire Data set with all of the country scores here.

April 2021

Location(s): Asia

Content Type: Policy Brief

Topic(s): Tax and price, Tax levels and structure

Citation