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The way in which tobacco products are taxed in West African countries is the result of both national and regional legislations. Four important features are highlighted in this review, in the current policies and practices that are not in step with …
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Tobacco taxation in West Africa is one of the lowest in the world, resulting in a very low price level and making tobacco very affordable. This makes smoking an important problem for each of these countries with low economies, with a population und…
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Smoking is a pandemic that will cause 10 million deaths in 2030 of which 70% in developing countries if nothing is done. To curb this trend, the Framework Convention on Tobacco Control was set up in 2005 with a set of monitoring indicators to assess…
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The illicit tobacco trade offers products that escape taxation, health warnings and prohibition of sales to minors. Thus, promoting the smoking of children and poor people. This trade also generates revenues that finance organized crime with consequ…
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The illicit tobacco trade offers products that escape taxation, health warnings and prohibition of sales to minors. Thus, promoting the smoking of children and poor people. This trade also generates revenues that finance organized crime with consequ…
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The West African economic and monetary union was created 1994, whch had as a main objective the reinforcement of the competitiveness of the member states by harmonizing their economic legislation. In 1995 indirect tax harmonization were adopted by …
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We study an endogenous growth model where households provide skilled and unskilled labor, also pay capital and wage taxes. The growth dynamics is guaranteed by the accumulation of human capital, which depends on public spending in education. The eff…
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Increasing taxes is considered the most effective measure to reduce the consumption of tobacco products. To enable taxation to play this role, ECOWAS adopted a new Directive on the taxation of tobacco products in December 2017. It provides a set of …
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The use of excise taxes – ad valorem and specific – as a means to control cigarettes consumption is a relatively new toolkit in many developing countries. There is a long and documented history throughout the world of governments implementing such t…
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If nothing is done, the pandemic of tobacco will cause 10 millions of death by 2030 of which 70% in developing countries. To curb this trend, Framework Convention on Tobacco Control was put in place in 2005 with a set of monitoring indicators to ass…
Publication
If nothing is done, the pandemic of tobacco will cause 10 millions of death by 2030 of which 70% in developing countries. To curb this trend, Framework Convention on Tobacco Control was put in place in 2005 with a set of monitoring indicators to ass…
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