{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,9,29]],"date-time":"2026-09-29T17:22:16Z","timestamp":1790702536501,"version":"4.1.0"},"reference-count":24,"publisher":"BMJ","issue":"6","license":[{"start":{"date-parts":[[2023,6,5]],"date-time":"2023-06-05T00:00:00Z","timestamp":1685923200000},"content-version":"unspecified","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by-nc\/4.0\/"}],"funder":[{"DOI":"10.13039\/100015283","name":"Bloomberg Philanthropies","doi-asserted-by":"publisher","id":[{"id":"10.13039\/100015283","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["bmj.com"],"crossmark-restriction":true},"short-container-title":["Tob Control"],"accepted":{"date-parts":[[2023,5,18]]},"published-print":{"date-parts":[[2024,11]]},"abstract":"<jats:sec>\n<jats:title>Background<\/jats:title>\n<jats:p>\nIn November 2021, the Tobacconomics team published the second edition of the\n<jats:italic>Cigarette Tax Scorecard<\/jats:italic>\nwhich evaluates cigarette taxation in each country based on four components\u2014cigarette price, affordability change, tax share and tax structure. This study examines the relationship between the overall cigarette tax score and tobacco excise tax revenue between 2014 and 2018.\n<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title>Methods<\/jats:title>\n<jats:p>\nUsing cigarette tax scores from the\n<jats:italic>Tobacconomics Cigarette Tax Scorecard<\/jats:italic>\nand tobacco excise tax revenue information from WHO, this analysis is based on ordinary least squares estimations to assess the association between the overall cigarette tax scores and tobacco excise tax revenues per capita controlling for countries\u2019 tobacco control environment, sociodemographic characteristics and country and year fixed effects.\n<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title>Results<\/jats:title>\n<jats:p>A 1-point higher overall cigarette tax score is associated with higher tobacco excise tax revenue per capita of $11.98 (in constant 2018 purchasing power parity international dollars). For low and middle-income countries and lower performing countries at baseline, a 1-point higher overall cigarette tax score is associated with higher tobacco excise tax revenue per capita of $11.32 and $6.92, respectively. If all countries had increased their scores to \u20185\u2019, the tobacco excise tax revenue per capita would have increased by 22.51%.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title>Conclusions<\/jats:title>\n<jats:p>Higher overall cigarette tax scores are associated with higher tobacco excise tax revenue per capita. Countries aiming to reach higher cigarette tax scores would be able to reduce tobacco use and increase their tobacco tax revenue, which can be allocated to development priorities.<\/jats:p>\n<\/jats:sec>","DOI":"10.1136\/tc-2022-057808","type":"journal-article","created":{"date-parts":[[2023,6,5]],"date-time":"2023-06-05T17:20:21Z","timestamp":1685985621000},"page":"727-732","update-policy":"https:\/\/doi.org\/10.1136\/crossmarkpolicy","source":"Crossref","is-referenced-by-count":10,"title":["Better cigarette tax policies and higher tobacco excise tax revenues"],"prefix":"10.1136","volume":"33","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-4771-7645","authenticated-orcid":false,"given":"Hye Myung","family":"Lee","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-0147-9722","authenticated-orcid":false,"given":"Jeffrey","family":"Drope","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-6405-5217","authenticated-orcid":false,"given":"Carlos Manuel","family":"Guerrero-L\u00f3pez","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3862-923X","authenticated-orcid":false,"given":"Anne-Marie","family":"Perucic","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4048-4065","authenticated-orcid":false,"given":"Frank J","family":"Chaloupka","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"239","published-online":{"date-parts":[[2023,6,5]]},"reference":[{"key":"2024101902300597000_33.6.727.1","unstructured":"World Health Organization . WHO report on the global tobacco epidemic, 2021: addressing new and emerging products; 2021."},{"key":"2024101902300597000_33.6.727.2","unstructured":"World Health Organization . NCI tobacco control monograph series 21-the economics of tobacco and tobacco control; 2017."},{"key":"2024101902300597000_33.6.727.3","unstructured":"Lauer JA , Sassi F , Soucat A , et al . Health taxes: policy and practice. World Scientific Publishing Company, 2023."},{"key":"2024101902300597000_33.6.727.4","unstructured":"Chaloupka F , Drope J , Siu E , et al . Tobacconomics cigarette tax scorecard. Chicago, IL, USA: Institute for Health Research and Policy, University of Illinois Chicago, 2020."},{"key":"2024101902300597000_33.6.727.5","unstructured":"Chaloupka F , Drope J , Siu E , et al . Tobacconomics cigarette tax scorecard (2nd Edition). Chicago, IL, USA: Institute for Health Research and Policy, University of Illinois Chicago, 2021."},{"key":"2024101902300597000_33.6.727.6","doi-asserted-by":"publisher","DOI":"10.1136\/tc.2010.039982"},{"key":"2024101902300597000_33.6.727.7","doi-asserted-by":"crossref","first-page":"e9","DOI":"10.2105\/AJPH.2014.302396","article-title":"The impact of prices and taxes on the use of tobacco products in Latin America and the Caribbean","volume":"105","author":"Guindon","year":"2015","journal-title":"Am J Public Health"},{"key":"2024101902300597000_33.6.727.8","doi-asserted-by":"publisher","DOI":"10.1111\/j.1360-0443.2010.03192.x"},{"key":"2024101902300597000_33.6.727.9","doi-asserted-by":"publisher","DOI":"10.1007\/s10198-014-0573-9"},{"key":"2024101902300597000_33.6.727.10","doi-asserted-by":"publisher","DOI":"10.1002\/hec.709"},{"key":"2024101902300597000_33.6.727.11","unstructured":"World Health Organization . WHO technical manual on tobacco tax policy and administration. WHO technical manual on tobacco tax policy and administration; 2021."},{"key":"2024101902300597000_33.6.727.12","doi-asserted-by":"publisher","DOI":"10.1136\/tc.2003.006726"},{"key":"2024101902300597000_33.6.727.13","doi-asserted-by":"crossref","DOI":"10.1371\/journal.pone.0200665","article-title":"The association between cigarette affordability and consumption: an update","volume":"13","author":"He","year":"2018","journal-title":"PLoS ONE"},{"key":"2024101902300597000_33.6.727.14","doi-asserted-by":"publisher","DOI":"10.1146\/annurev-publ-health-040218-043816"},{"key":"2024101902300597000_33.6.727.15","doi-asserted-by":"crossref","first-page":"iii88","DOI":"10.1136\/tobaccocontrol-2014-051771","article-title":"The association between tax structure and cigarette price variability: findings from the ITC project","volume":"24 Suppl 3","author":"Shang","year":"2015","journal-title":"Tob Control"},{"key":"2024101902300597000_33.6.727.16","doi-asserted-by":"publisher","DOI":"10.1136\/tobaccocontrol-2017-054160"},{"key":"2024101902300597000_33.6.727.17","doi-asserted-by":"crossref","unstructured":"Chaloupka FJ , Peck R , Tauras JA , et al . Cigarette excise taxation: the impact of tax structure on prices, revenues, and cigarette smoking. National Bureau of Economic Research; 2010.","DOI":"10.3386\/w16287"},{"key":"2024101902300597000_33.6.727.18","doi-asserted-by":"publisher","DOI":"10.1136\/tc-2022-057486"},{"key":"2024101902300597000_33.6.727.19","doi-asserted-by":"publisher","DOI":"10.1136\/tobaccocontrol-2012-050857"},{"key":"2024101902300597000_33.6.727.20","unstructured":"Farrelly MC , Nimsch CT , James J . State cigarette excise taxes: implications for revenue and tax evasion. Tobacco Technical Assistance Consortium, Emory University; 2003."},{"key":"2024101902300597000_33.6.727.21","doi-asserted-by":"crossref","first-page":"899","DOI":"10.1007\/s00038-017-0980-7","article-title":"The effect of cigarette price increases on cigarette consumption, tax revenue, and smoking-related death in Africa from 1999 to 2013","volume":"62","author":"Ho","year":"2017","journal-title":"Int J Public Health"},{"key":"2024101902300597000_33.6.727.22","doi-asserted-by":"crossref","first-page":"48","DOI":"10.1016\/j.puhe.2018.05.017","article-title":"A simulation impact evaluation of a cigarette excise tax increase on Licit and illicit cigarette consumption and tax revenue in 36 European countries","volume":"162","author":"Schafferer","year":"2018","journal-title":"Public Health"},{"key":"2024101902300597000_33.6.727.23","unstructured":"World Bank . World development indicators. 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