Cigarette Tax Scorecard (4th Edition): Spotlight on Association of Southeast Asian Nations

This Policy Brief was written based on the findings of the fourth edition Cigarette Tax Scorecard. The policy brief evaluates cigarette tax policies in the Association of Southeast Asian Nations (ASEAN). In 2024, the average score in ASEAN countries was 1.93 out of 5, demonstrating that there is significant room for improvement. The overall score is an average of the following components: the cigarette price, changes in affordability, the tax share of the price, and the excise tax structure used. ASEAN performed best on tax structure, with an average score of 2.60 points. Tax structures in the region are somewhat effective but there remains room for improvement in many countries. The region performed most poorly in reducing the affordability of cigarettes over time, earning an average score in that component of just 0.70 points out of 5. The prices of cigarettes in most countries have not even kept up with inflation and income growth. Cigarette tax policies varied throughout the region. The top performer was Philippines, with a score of 3.75 points, while Laos and Cambodia received the lowest score in the region with only 0.50. This brief provides further recommendations for governments in the region to address these challenges and improve public health while raising tax revenues. 

Read the entire 4th edition of the Cigarette Tax Scorecard here.