The impact of cigarette excise tax Increases and harmonisation in the East African community
Master Thesis
2013
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University of Cape Town
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Abstract
This paper proposes a model that can be used to predict the likely impacts of tobacco tax increases and harmonisation in the East African Community. The model has five sections, one for each EAC country. These sections consider different cigarette market segments based on tax or price differentials. The model can therefore calculate the likely effects of excise tax increases and harmonisation on the retail selling price of cigarettes, cigarette consumption, government revenue and industry revenue for each individual country and for the EAC as a whole.
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Posen, J. 2013. The impact of cigarette excise tax Increases and harmonisation in the East African community. University of Cape Town.