scholarly journals Deconstructing the tobacco tax reform debate in Indonesia utilizing discourse network analysis

2021 ◽  
Vol 19 (1) ◽  
Author(s):  
Lara Rizka ◽  
Emmy Nirmalasari ◽  
Nurul Nadia Luntungan ◽  
Yurdhina Meilissa
Keyword(s):  
Network Analysis ◽  
Tax Reform ◽  
Tobacco Tax ◽  
Reform Debate

scholarly journals The Introduction of Tobacco Excise Taxation in the Gulf Cooperation Council Countries: A Step in the Right Direction of Advancing Public Health

2021 ◽  
Author(s):  
Sofia Delipalla ◽  
Konstantina Koronaiou ◽  
Jawad A. Al-Lawati ◽  
Mohamed Sayed ◽  
Ali Alwadey ◽  
...  
Keyword(s):  
Public Health ◽  
Tax Reform ◽  
Value Added ◽  
Gulf Cooperation Council ◽  
World Health ◽  
Tax Reforms ◽  
Tax Rate ◽  
Gcc Countries ◽  
Cigarette Tax ◽  
Tobacco Tax

Abstract Background The Gulf Cooperation Council (GCC) countries relied, until recently, solely on import duties for tobacco products. The agreement for the introduction of an excise and value added tax (VAT) in 2016 and 2017, respectively, in most GCC countries, was a major breakthrough for public health. There is, however, ample room for improvement. Methods The study examines the outcomes of tax reforms, for both public health and public finances, based on the World Health Organization (WHO) recommendations and best practices worldwide. Tax simulations were performed using the WHO TaXSiM model. The study is based on data from Saudi Arabia, the only GCC country for which sufficient data existed. Results We recommend a stepwise tax reform, which involves increasing the current ad valorem excise tax rate, phasing out import duties keeping total tax share constant and introducing a minimum excise, and finally switching to a revenue-neutral specific excise. If implemented, cigarette tax reform simulations show that the recommended reforms would lead to a higher than 50% increase in cigarette prices, 16% reduction in cigarette sales and almost 50% increase in total cigarette tax revenue. A significant number of cigarette-related deaths would be averted. Conclusions The recommended tax reforms are expected to lead to significant improvements in both public health and tobacco tax revenues. Our results provide useful insights that are of relevance to the whole GGC region. The effectiveness of the reforms, however, requires a strong tax and customs administration, including the establishment of a good database to monitor and advance public health.

Network Analysis and Visualization of the Complexity of an Individual Tax Return

2015 ◽  
Vol 13 (1) ◽  
pp. 17-35
Author(s):  
Suzanne M. Luttman ◽  
David E. Monarchi ◽  
Balázs Nagy
Keyword(s):  
Network Analysis ◽  
Data Visualization ◽  
Tax Reform ◽  
Internal Revenue ◽  
Tax Professionals ◽  
The Brain ◽  
Problem Data

ABSTRACT Tax professionals who work with the Internal Revenue Code are well aware of its volume and complexity. They also have an abstract sense of the interrelatedness of its many provisions. However, the brain soon limits our ability to comprehend the relationships involved in a tax problem. Data visualization can present a coherent representation of the degree of difficulty of comprehending the Code. We graphically illustrate the morass of interconnected Code sections directly and indirectly required to complete a simple tax return. We conclude by suggesting how this technique may be useful in developing and analyzing future tax reform proposals.

scholarly journals Social Security Issues and the Tax Reform Debate

1985 ◽  
Vol 15 (2) ◽  
pp. 124-144 ◽  
Author(s):  
Daryl Dixon ◽  
Chris Foster ◽  
Phil Gallagher
Keyword(s):  
Social Security ◽  
Tax Reform ◽  
Security Issues ◽  
Reform Debate

scholarly journals Assessing the Effects of a Tobacco Tax Reform on the Industry Price-Setting Strategy

2021 ◽  
Vol 18 (19) ◽  
pp. 10376
Author(s):  
Jose Angelo Divino ◽  
Philipp Ehrl ◽  
Osvaldo Candido ◽  
Marcos Aurelio Pereira Valadao
Keyword(s):  
Tax Reform ◽  
Executive Power ◽  
Price Setting ◽  
Goods And Services ◽  
Cigarette Industry ◽  
Cross Border ◽  
Cigarette Tax ◽  
Tobacco Tax ◽  
Cigarette Brand ◽  
Price Floor

In July 2020, the Executive Power submitted Bill no. 3887-2020 as the first step towards a wide reform of the Brazilian tax system. It will replace the current PIS/COFINS (charged on turnover of companies) by the CBS (a tax on goods and services), which includes a special regime for cigarettes. The novelty is that the specific cigarette tax will be charged on the highest retail price per cigarette brand across the country. This research simulates three scenarios that differ according to the price-setting strategy of the tobacco industry in reaction to the proposed tax reform. In all simulations, the tax reform would result in considerably higher cigarette prices, lower cigarette consumption, higher tax collection, and an implicit minimum price that is far above the current official price floor. Furthermore, the price dispersion and cross-border shopping across states would be reduced because prices and tax burden per brand would tend to be the same across the country due to the dominant price-setting strategy in the cigarette industry.

scholarly journals Impact of a recent tobacco tax reform in Argentina

2020 ◽  
Vol 29 (Suppl 5) ◽  
pp. s300-s303
Author(s):  
Martín González-Rozada
Keyword(s):  
Price Elasticity ◽  
Tax Reform ◽  
Cost Effective ◽  
Cigarette Consumption ◽  
Price And Income Elasticities ◽  
Tobacco Tax ◽  
Short Run ◽  
The Government ◽  
Demand Price Elasticity ◽  
The Impact

The literature on policies for the control of the tobacco epidemic suggests that increasing excise taxes on the consumption of tobacco products is the most cost-effective policy. Cigarette tax structure in Argentina is very complex. All the tax bases for cigarette consumption taxes are related and, therefore, any modification of a tax affects the collection of the rest of the taxes. This is important given that funds raised by one of the taxes, the Special Tobacco Fund (FET), are allocated among the tobacco provinces according to the value of tobacco production. These provinces oppose in the congress to any reform that increase taxes on cigarette consumption that negatively affects these funds. In May 2016, the government decided to increase the rate of one of the taxes, the internal tax, from 60% to 75%. We study the impact on cigarettes’ demand price elasticity, consumption and tax revenues of this tobacco tax reform. Using an Error Correction Model, we estimate short-run and long-run demand price and income elasticities. We find that the tax reform of May 2016 induced an increase in the magnitude, in absolute value, of the short-run demand price elasticity and at the same time increased the funds collected by the FET. We simulate the effects of the tax reform over the government revenues and per-capita consumption of cigarettes showing that additional increments in taxes would increase revenues and diminish consumption of cigarettes.

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