Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
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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| Format: | Report biblioteca |
| Language: | English |
| Published: |
World Bank, Washington, DC
2018-06
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| Subjects: | TOBACCO TAX, TOBACCO CONTROL, EXCISE TAX, SIN TAX, REGIONAL INTEGRATION, HARMONIZATION, |
| Online Access: | http://documents.worldbank.org/curated/en/164401529305828905/Advancing-action-on-the-implementation-of-tobacco-tax-harmonization-in-the-organization-of-Eastern-Caribbean-States-OECS-countries https://hdl.handle.net/10986/30034 |
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dig-okr-10986300342024-08-07T19:22:44Z Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries World Bank Group TOBACCO TAX TOBACCO CONTROL EXCISE TAX SIN TAX REGIONAL INTEGRATION HARMONIZATION 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. 2018-07-18T14:30:22Z 2018-07-18T14:30:22Z 2018-06 Report Rapport Informe http://documents.worldbank.org/curated/en/164401529305828905/Advancing-action-on-the-implementation-of-tobacco-tax-harmonization-in-the-organization-of-Eastern-Caribbean-States-OECS-countries https://hdl.handle.net/10986/30034 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank application/pdf World Bank, Washington, DC |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English |
| topic |
TOBACCO TAX TOBACCO CONTROL EXCISE TAX SIN TAX REGIONAL INTEGRATION HARMONIZATION TOBACCO TAX TOBACCO CONTROL EXCISE TAX SIN TAX REGIONAL INTEGRATION HARMONIZATION |
| spellingShingle |
TOBACCO TAX TOBACCO CONTROL EXCISE TAX SIN TAX REGIONAL INTEGRATION HARMONIZATION TOBACCO TAX TOBACCO CONTROL EXCISE TAX SIN TAX REGIONAL INTEGRATION HARMONIZATION World Bank Group Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries |
| description |
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. |
| format |
Report |
| topic_facet |
TOBACCO TAX TOBACCO CONTROL EXCISE TAX SIN TAX REGIONAL INTEGRATION HARMONIZATION |
| author |
World Bank Group |
| author_facet |
World Bank Group |
| author_sort |
World Bank Group |
| title |
Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries |
| title_short |
Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries |
| title_full |
Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries |
| title_fullStr |
Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries |
| title_full_unstemmed |
Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries |
| title_sort |
advancing action on the implementation of tobacco tax harmonization in the organization of eastern caribbean states countries |
| publisher |
World Bank, Washington, DC |
| publishDate |
2018-06 |
| url |
http://documents.worldbank.org/curated/en/164401529305828905/Advancing-action-on-the-implementation-of-tobacco-tax-harmonization-in-the-organization-of-Eastern-Caribbean-States-OECS-countries https://hdl.handle.net/10986/30034 |
| work_keys_str_mv |
AT worldbankgroup advancingactionontheimplementationoftobaccotaxharmonizationintheorganizationofeasterncaribbeanstatescountries |
| _version_ |
1807156708525473792 |