Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America

Author:

Perucic Anne-Marie12,Sandoval Rosa Carolina3,Malik Sehr3,Morales-Zamora Gilberto3

Affiliation:

1. World Health Organization, Geneva, Switzerland

2. perucica@who.int

3. Pan American Health Organization, Washington, D.C., United States of America

Abstract

This article provides a snapshot of the market structure and regulatory approaches around novel and emerging tobacco and nicotine products, both globally and in Latin America, with a focus on excise taxation. Using data from leading market research companies, the WHO Report on the Global Tobacco Epidemic 2021, and country laws and decrees, the article analyses the evolution and market structure of heated tobacco products (HTPs), electronic nicotine delivery systems (ENDS), and electronic non-nicotine delivery systems (ENNDS). This is followed by a summary review of regulatory approaches adopted by countries toward these products, with a particular focus on excise tax policies currently implemented. Based on the well-established knowledge about tobacco taxation best practices and on WHO’s recent recommendations on the taxation of novel and emerging tobacco and nicotine products, the authors then discuss possible elements of a good tax policy approach for countries to consider.

Publisher

Pan American Health Organization

Subject

Public Health, Environmental and Occupational Health

Reference36 articles.

1. Guindon GE, Paraje GR, Chaloupka FJ. The impact of prices and taxes on the use of tobacco products in Latin America and the Caribbean. Am J Public Health. 2018 Dec 1;108:S492–S502.

2. World Health Organization. The WHO Tobacco Tax Simulation Model: WHO TaXSiM user guide [Internet]. Geneva: WHO; 2018 [cited 2022 Jan 5]. Available from: https://apps.who.int/iris/handle/10665/260177

3. World Bank Group. Confronting illicit tobacco trade: A global review of country experiences [Internet]. Washington, DC: WBG; 2019 [cited 2022 Jan 5]. Available from: https://documents1.worldbank.org/curated/en/677451548260528135/pdf/133959-REPL-PUBLIC-6-2-2019-19-59-24-WBGTobaccoIllicitTradeFINALvweb.pdf

4. World Health Organization. WHO technical manual on tobacco tax policy and administration [Internet]. Geneva: WHO; 2021 [cited 2022 May 9]. Available from: https://www.who.int/publications/i/item/9789240019188

5. World Health Organization. WHO Report on the Global Tobacco Epidemic 2021: Addressing new and emerging products [Internet]. Geneva: WHO; 2021 [cited 2022 May 9]. Available from: https://www.who.int/publications/i/item/9789240032095

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3