Research

User Guidance on the UCB Tobacco Tax Simulator

This guide provides information to users on the UCB Tobacco Tax Simulator, which simulates the impact of different tobacco tax reform scenarios to assess the impact on cigarette prices, tax burden on cigarettes, consumption, and tax revenue. Specifically, the simulator compares different outcomes under the current indirect tax system with estimated outcomes derived from different reform scenarios under the new dual VAT system and the new selective tobacco tax that consists of an ad valorem and a specific tax component. 

The Tobacco Tax Simulator can be found here.