Cigarette Tax Scorecard (3rd Edition): Costa Rica

This Policy Brief was written based on the findings of the third edition of the Cigarette Tax Scorecard. The brief evaluates the cigarette tax policies in Costa Rica. In 2022, Costa Rica scored 2.13 points out of 5 overall. This is higher than the region and income group averages, but there is room for improvement relative to high performers. 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. Costa Rica received the most points in the tax structure component with 4 points. On the other hand, Costa Rica scored zero points in the affordability change component. This policy brief makes recommendations for Costa Rica's government to implement a more effective tax system that will improve public health while raising tax revenues.

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Read the entire 3rd edition of the Cigarette Tax Scorecard here.

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