Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana

Tobacco taxation creates a win-win policy for governments across the world – creating the fiscal space to raise revenue to finance development programmes, and at the same time decreasing tobacco use as a means of improving public health. This study proposes a uniform mixed excise tax structure, with regular increases of the specific component in order to preserve the real value of the excise tax, as well as controlling for inflation and economic growth.