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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Excise taxation and tobacco consumption in South Africa: a note
Author:Mohamed, A.L.
Year:2002
Periodical:South African Journal of Economics
Volume:70
Issue:3
Pages:579-587
Language:English
Geographic term:South Africa
Subjects:taxation
tobacco
External link:https://onlinelibrary.wiley.com/doi/10.1111/j.1813-6982.2002.tb01305.x/pdf
Abstract:Tobacco consumption is associated with high social costs and taxation has emerged as a potent policy measure by which the South African government tries to control tobacco sales. Various restrictions have been introduced since the early 1990s. The author of this paper argues that increases in excise duties on cigarettes and tobacco may not be either the most equitable nor the most efficient way to reduce tobacco consumption. Although such tax increases may discourage people from adopting the habit, what about the addicts? In a developing country with well-established tobacco farming, substitutes are not difficult to find. More research needs to be done in South Africa and these should focus specifically on trends in consumption of cigarette substitutes and on smuggling, as well as looking into the impact of tax increases on the disposable income of addicts, who are usually from the poorer income groups. Bibliogr. [ASC Leiden abstract]
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