Politique d'augmentation des taxes sur les cigarettes au Cameroun: Comment réaliser à la fois les objectifs de santé publique et de recettes fiscales
type="main" xml:lang="en"> <title type="main">Abstract</title> <p>A higher taxation policy on tobacco products is widely promoted as one of the most effective policies to curb smoking. However, fears that such a policy could reduce tax revenues contribute to slow down its implementation in most developing countries. This paper examines the problem in the case of Cameroon, especially by trying to determine the optimal tax level on cigarettes. Using individual-level survey data, we estimate the price elasticity of cigarette demand, and then we simulate the effects that hypothetical increases in cigarettes taxes would have on cigarette consumption and tax revenues. The results help to highlight how higher taxation on cigarettes could help the government achieve both the public health and public finance objectives. </section>
Year of publication: |
2014
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Authors: | Nana, P.V. Nketcha ; Ndekouong, Frank Kano ; Ediellé, Jackson Ngwa ; Faha, Christophe Peguy Choub |
Published in: |
African Development Review. - African Development Bank, ISSN 1017-6772. - Vol. 26.2014, 2, p. 250-263
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Publisher: |
African Development Bank |
Saved in:
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