Cigarette tax scorecard: Latin America
Abstract
The Tobacconomics Cigarette Tax Scorecard evaluates countries’ cigarette tax systems based on a five point rating system that incorporates international guidance and best practices in tobacco taxation. The five-point index usesdata from the World Health Organization to score countries on the following four components: cigarette price, changes in the affordability of cigarettes over time, the share of taxes in retail cigarette prices, and the structure of cigarette taxes. The total score reflects an average of the four component scores. The Latin America region on average scored less than half of the potential points in 2018. Improving cigarette tax policies would decrease smoking prevalence, while raising additional tax revenues for governments.
