Public finances and tobacco taxation with product variety : theory and application to Senegal and Nigeria

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dc.contributor.authorAzomahou, Théophile T.
dc.contributor.authorBaldé, Racky
dc.contributor.authorDiagne, Abdoulaye
dc.contributor.authorMané, Pape Yona
dc.contributor.authorKaba, Ibrahima Sory
dc.contributor.editorFrank J. Chaloupka
dc.date.accessioned2020-04-24T07:04:45Z
dc.date.available2020-04-24T07:04:45Z
dc.date.issued2019-02-14
dc.description.abstractResults of the study show that excise tax development does not have the same implications for the two countries. The price elasticity of tobacco demand is very high in Senegal, in contrast to Nigeria. Increasing tobacco taxes in Senegal strongly reduces demand, but also causes a decrease in tax revenues. While increasing taxes causes a lesser decline in demand in Nigeria, it could create a sharp increase in the country’s tax revenues. There is a specific threshold beyond which the tax increases cease to have a positive effect on tax revenues in Nigeria.en
dc.format.mimetypeapplication/pdf
dc.identifier.urihttp://hdl.handle.net/10625/58828
dc.language.isoen
dc.publisherPLOS ONEen
dc.relation.urihttps://doi.org/10.1371/journal.pone.0212015
dc.subjectTAXATIONen
dc.subjectTOBACCO CONTROLen
dc.subjectCIGARETTESen
dc.subjectPRICINGen
dc.subjectNIGERIAen
dc.subjectSENEGALen
dc.subjectSOUTH OF SAHARAen
dc.titlePublic finances and tobacco taxation with product variety : theory and application to Senegal and Nigeriaen
dc.typeJournal Article (peer-reviewed)en
idrc.copyright.holder© 2019 Azomahou et al
idrc.copyright.oapermissionsourceCC BY 4.0en
idrc.dspace.accessOpen Accessen
idrc.project.componentnumber108096001
idrc.project.number108096
idrc.project.titleTax solutions for optimal reduction of tobacco use in West Africaen
idrc.recordsserver.bcsnumberIC36-1643402171-260317
idrc.rims.adhocgroupIDRC SUPPORTEDen

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IDRC Research Results / Résultats de recherches du CRDI
2010-2019 / Années 2010-2019
Research Results (FEH) / Résultats de recherche (AES)
Tobacco use / Usage du tabac