Review of ITIC’s ASEAN Excise Tax Reform: A Resource Manual” by Prof. Hana Ross, Principal Research Officer of the Economics of Tobacco Control at the University of Cape Town, is an academic review commissioned by the Southeast Asia Tobacco Control Alliance (SEATCA).
The review of the manual’s section on tobacco taxation has revealed contradictions and inconsistencies when compared against international best practices and recommendations in the WHO Framework Convention on Tobacco Control (FCTC) Article 6 Guidelines on tobacco tax and price measures, which 180 governments worldwide have committed to implement.