Tobacco taxes in Australia. Tobacco in Australia: Facts and issues
Publication Source
Scollo, M., Bayly, M.
2023
Publication Title
Tobacco in Australia
Publication Type
Book chapter
Abstract
Tobacco taxes are favoured by governments because of their relatively low level of unpopularity with voters (see Section 13.12 ) and because of their low administrative costs relative to the income they generate.
A variety of taxes are applied to cigarettes and other tobacco products internationally. Virtually all countries apply excise duty specified as an amount payable per x number of cigarette sticks. A small number of countries charge excise payable per x grams of tobacco weight. Many countries also apply one or more forms of ad valorem taxes, that is, taxes based on the monetary value of products. These include taxes added to the wholesale value of product sold and sales tax or goods and service tax applied as a percentage to the (pre-tax) retail price.
