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Effect of increased reliance on specific excise on the consumption of cigarettes
Research has shown that specific tax is more effective in discouraging the behavior of smoking than ad valorem tax. This paper makes use of panel data on 39 countries to investigate the impact of increased reliance on specific tax on cigarette consumption. The data used includes 21 countries, from s...
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| Format: | Thesis |
| Language: | English |
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School of Economics
2019
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| _version_ | 1867613195527520257 |
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| access_status_str | Open Access |
| author | Kilumelume, Micheal |
| author2 | Walbeek, Corne Van |
| author_browse | Kilumelume, Micheal Walbeek, Corne Van |
| author_facet | Walbeek, Corne Van Kilumelume, Micheal |
| author_sort | Kilumelume, Micheal |
| collection | Thesis |
| description | Research has shown that specific tax is more effective in discouraging the behavior of smoking than ad valorem tax. This paper makes use of panel data on 39 countries to investigate the impact of increased reliance on specific tax on cigarette consumption. The data used includes 21 countries, from six WHO regions, that increased their reliance on specific tax between 2008 and 2016. The fixed effects and random effects models are employed to estimate the extent to which a change in the specific share of excise tax changes the per capita consumption of cigarettes. According to the results, a one percent increase in the share of specific tax is associated with a 0.16 percent decline in per capita consumption. The findings support the assertion that increased reliance on specific tax results in a more significant decline cigarette consumption. The paper recommends that policymakers should aim to implement a health-driven taxation policy which entails a heavy reliance on specific tax on cigarettes and other tobacco products. However, it is essential to keep in mind that reliance on specific tax may only be useful when adopted with along with other strategies of tobacco control such as combating illicit trade. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/29383 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:17.361Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2019 |
| publishDateRange | 2019 |
| publishDateSort | 2019 |
| publisher | School of Economics |
| publisherStr | School of Economics |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/29383 Effect of increased reliance on specific excise on the consumption of cigarettes Kilumelume, Micheal Walbeek, Corne Van Economics Research has shown that specific tax is more effective in discouraging the behavior of smoking than ad valorem tax. This paper makes use of panel data on 39 countries to investigate the impact of increased reliance on specific tax on cigarette consumption. The data used includes 21 countries, from six WHO regions, that increased their reliance on specific tax between 2008 and 2016. The fixed effects and random effects models are employed to estimate the extent to which a change in the specific share of excise tax changes the per capita consumption of cigarettes. According to the results, a one percent increase in the share of specific tax is associated with a 0.16 percent decline in per capita consumption. The findings support the assertion that increased reliance on specific tax results in a more significant decline cigarette consumption. The paper recommends that policymakers should aim to implement a health-driven taxation policy which entails a heavy reliance on specific tax on cigarettes and other tobacco products. However, it is essential to keep in mind that reliance on specific tax may only be useful when adopted with along with other strategies of tobacco control such as combating illicit trade. 2019-02-06T13:04:32Z 2019-02-06T13:04:32Z 2018 2019-02-06T07:48:00Z Master Thesis Masters MCom http://hdl.handle.net/11427/29383 eng application/pdf School of Economics Faculty of Commerce University of Cape Town |
| spellingShingle | Economics Kilumelume, Micheal Effect of increased reliance on specific excise on the consumption of cigarettes |
| thesis_degree_str | Master's |
| title | Effect of increased reliance on specific excise on the consumption of cigarettes |
| title_full | Effect of increased reliance on specific excise on the consumption of cigarettes |
| title_fullStr | Effect of increased reliance on specific excise on the consumption of cigarettes |
| title_full_unstemmed | Effect of increased reliance on specific excise on the consumption of cigarettes |
| title_short | Effect of increased reliance on specific excise on the consumption of cigarettes |
| title_sort | effect of increased reliance on specific excise on the consumption of cigarettes |
| topic | Economics |
| url | http://hdl.handle.net/11427/29383 |
| work_keys_str_mv | AT kilumelumemicheal effectofincreasedrelianceonspecificexciseontheconsumptionofcigarettes |