Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
This study analyses the tax systems of five OECS countries (Antigua and Barbuda, Grenada, St. Kitts and Nevis, St. Lucia, and St. Vincent and the Grenadines). Taxes on tobacco, and therefore cigarette prices, vary widely across the five countries,...
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| Format: | Report |
| Language: | English |
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World Bank, Washington, DC
2018
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| Online Access: | http://documents.worldbank.org/curated/en/164401529305828905/Advancing-action-on-the-implementation-of-tobacco-tax-harmonization-in-the-organization-of-Eastern-Caribbean-States-OECS-countries http://hdl.handle.net/10986/30034 |
| Summary: | This study analyses the tax systems of
five OECS countries (Antigua and Barbuda, Grenada, St. Kitts
and Nevis, St. Lucia, and St. Vincent and the Grenadines).
Taxes on tobacco, and therefore cigarette prices, vary
widely across the five countries, and smuggling and tax
evasion are genuine risks. The study assesses two possible
harmonization scenarios, to estimate the possible impact of
tobacco tax policy measures on tobacco use, and at the same
time to expand the fiscal capacity of OECS governments
through the mobilization of domestic resources. The
simulations are modelled using the harmonization policies
adopted at the OECS treaty of Basseterre. Comparisons are
also made with other customs unions to identify regional
best practices. |
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