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Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
World Bank Open Knowledge Repository (formerly "World Bank E-Library Publications") Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- World Bank Group.
- Series:
- Other Public Sector Study.
- World Bank e-Library.
- Other Public Sector Study
- Language:
- English
- Subjects (All):
- Health, Nutrition and Population.
- Law and Development.
- Macroeconomics and Economic Growth.
- Public Sector Development.
- Tax Law.
- Taxation and Subsidies.
- Tobacco Use and Control.
- Local Subjects:
- Health, Nutrition and Population.
- Law and Development.
- Macroeconomics and Economic Growth.
- Public Sector Development.
- Tax Law.
- Taxation and Subsidies.
- Tobacco Use and Control.
- Place of Publication:
- Washington, D.C. : The World Bank, 2018.
- System Details:
- data file
- Summary:
- This study analyses the tax systems of five OECS countries (Antigua and Barbuda, Grenada, St. Kitts and Nevis, St. Lucia, and St. Vincent and the Grenadines). Taxes on tobacco, and therefore cigarette prices, vary widely across the five countries, and smuggling and tax evasion are genuine risks. The study assesses two possible harmonization scenarios, to estimate the possible impact of tobacco tax policy measures on tobacco use, and at the same time to expand the fiscal capacity of OECS governments through the mobilization of domestic resources. The simulations are modelled using the harmonization policies adopted at the OECS treaty of Basseterre. Comparisons are also made with other customs unions to identify regional best practices.
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