A Technical Case for Affordability-Based Pricing of Cigarettes

dc.contributor.author	de Mel, Nishan
dc.contributor.author	Fernando, Nilangika
dc.date.accessioned	2020-08-27T05:02:08Z
dc.date.available	2020-08-27T05:02:08Z
dc.date.issued	2014-09
dc.identifier.uri	http://repo.veriteresearch.net/handle/123456789/2921
dc.description	31p.	en_US
dc.description.abstract	By 2014, tax revenue from cigarettes accounted for over 4.9% of total government revenue. However, thus far, Sri Lanka’s tax adjustments have been ad hoc, and driven by political and bureaucratic discretion rather than a logical, transparent, and systematic policy. This paper aims to develop a framework that aligns three non-convergent interests: the social, industry, and fiscal, by (i) exploring the criteria by which the prices of cigarettes should be updated; (ii) developing a formula for benchmarking the price of the cigarette with the highest market share, using 20 years of price data from 1980–2000; and (iii) forming a coherent method for price differentials between the different length categories of cigarettes manufactured in Sri Lanka.	en_US
dc.language.iso	en	en_US
dc.publisher	Colombo: Verité Research	en_US
dc.relation.ispartofseries	Verité Research Working Paper;September 2014/01
dc.subject	Cigarette pricing	en_US
dc.subject	Cigarette taxation	en_US
dc.subject	Tobacco taxation	en_US
dc.subject	Tobacco policy	en_US
dc.subject	JPGL	en_US
dc.subject	Pricing formula - cigarette	en_US
dc.title	A Technical Case for Affordability-Based Pricing of Cigarettes	en_US
dc.type	Working Paper	en_US