Additional resources by WHO and World Bank

WHO technical manual on tobacco tax policy and administration

This WHO technical manual on tobacco tax policy and administration builds upon the 2010 WHO technical manual on tobacco tax administration by further detailing the strategies for effective tobacco tax policy development, design, implementation and administration. This 2021 edition also serves as an update to the 2010 manual, incorporating the latest developments in science, technology and policy, as well as providing illustrative recent examples from a variety of countries. The best practices laid out in this manual are designed to inform governments on the development of their tobacco taxation policy, facilitating the achievement of their health and revenue objectives while also supporting their overall development strategy.
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The Distributional Effects of Tobacco Taxation: The Evidence of White and Clove Cigarettes in Indonesia

Despite the well-known positive impact of tobacco taxes on health outcomes, policy makers hesitate to use them because of their possible regressive effect, that is, poorer deciles are proportionally more negatively affected than richer ones. Using an extended cost-benefit analysis to estimate the distributional effect of white and clove cigarettes in Indonesia, this study finds that the long-run impact may be progressive. The final aggregate effect incorporates the negative price effect, but also changes in medical expenditures and in additional working years. The analysis includes estimates of the distributional impacts of price rises on cigarettes under various scenarios using 2015–16 Indonesia National Socioeconomic Surveys. 
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The Economics of Tobacco Taxation and Employment in Indonesia: Policy Note

This report is part of the Indonesia Tobacco Employment Studies implemented by the World Bank and the American Cancer Society. The findings from this report complement the findings from three closely-related reports focusing on specific segments of tobacco sector employment in Indonesia: tobacco farmers, kretek workers or “hand-rollers,” and tobacco manufacturing more broadly.
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The Economics of Tobacco Taxation and Employment in Indonesia: Health Population, and Nutrition Global Practice

The objective of this report is to analyze the recent employment trends in the Indonesian tobacco industry and estimate the potential effects of raising cigarette taxes on employment in the tobacco manufacturing sector. The report provides new evidence to contribute to the ongoing debate about the effects of raising cigarette taxes on tobacco sector employment. It complements the current analytical work conducted by the World Bank, in partnership with the American Cancer Society, to explore the employment conditions and livelihoods of tobacco and clove farmers and kretek rollers in Indonesia. 
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Myanmar – Overview of Tobacco Use, Tobacco Control Legislation and Taxation

This brief provides an overview of tobacco control legislation, use, and taxation in the country.
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Sin tax reform in the Philippines : transforming public finance, health, and governance for more inclusive development

Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public healththrough curbing smoking and excessive drinking, while raising significant revenues for developmentpriorities. If designed and implemented well, excise taxes can be a win-win for public health and finances.While the public policy rationale for excise reforms is strong in both developed and developing countries,those seeking to make reform happen usually face significant opposition from the tobacco and alcoholindustries and other vested interests. Consequently, low-level, complex, and poorly designed excise taxregimes persist. Getting the technical details right and effectively managing the political economy ofreforms are vital to securing better excise tax outcomes.
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The Welfare and Distributional Effects of Increasing Taxes on Tobacco in Vietnam

This paper assesses the welfare and distributional effects of raising taxes on tobacco in Vietnam. Tobacco taxes are recognized as effective policy tools to reduce tobacco consumption and to improve health outcomes. However, policy makers often hesitate to use them because of claims of their potentially regressive effects. According to those claims, poorer households are particularly hurt by tobacco tax policies, as cigarette purchases represent a larger share of their budgets relative to higher-income smokers.The paper argues that the claims on the regressive effects of tobacco tax policies are based on naive, shortsighted, and incorrect estimations. Tobacco-related illnesses damage health outcomes and the quality of the lives of smokers and their families, while they also cost billions of dollars in medical expenditures and losses in human capital and productivity every year.
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Overview of Tobacco Control Legislation, Use and Taxation

This country brief presents an overview of current tobacco control legislation, use, and taxation policy in Vietnam. Data and information were collected from different sources. The brief is intended to serve as the context for complementary assessments on different aspects of tobacco taxation in the country to be shared with government teams and other national and international stakeholders. Vietnam is a party of Framework Convention on Tobacco Control, and its legislation contains several effective measures aimed to curb the tobacco epidemic.
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Impact of Cigarette Price Increase on Health and Financing Outcomes in Vietnam

This paper is part of additional efforts supported by the World Bank Global Tobacco Control Program to inform the Government of Vietnam on options for tobacco taxation by providing estimates of the impact of cigarette price increase across five income groups for the period 2020-2022 under two scenarios. Vietnam is an important country for global tobacco control, and currently has about 15 million males who smoke. To support government efforts to strengthen tobacco controlpolicies, most notably through a substantial increase in the excise tax of tobacco, weconducted an extended cost-effectiveness analysis to examine the distributional impactof a 32 percent and a 62 percent increase in cigarette prices under Scenario A and Scenario B,respectively.
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