Cookies Policy
X

This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies.

I accept this policy

Find out more here

Taxation To Control Tobacco In Developing States

Brill’s MyBook program is exclusively available on BrillOnline Books and Journals. Students and scholars affiliated with an institution that has purchased a Brill E-Book on the BrillOnline platform automatically have access to the MyBook option for the title(s) acquired by the Library. Brill MyBook is a print-on-demand paperback copy which is sold at a favorably uniform low price.

Access this chapter

+ Tax (if applicable)

Chapter Summary

Developing states represent the most exigent challenge to combat the global tobacco epidemic. The World Health Organization (WHO) identifies one of the two most important components to tobacco control in low-income states as increased taxation. This chapter analyses the validity of a domestic tax system designed to control tobacco consumption and assessment of tax mechanisms that may be employed by developing states in the wake of the Thai Cigarettes General Agreement on Tariffs and Trade (GATT) panel decision. It first provides a scientific evaluation of tobacco use, with emphasis on predictions for developing states of disproportionate impacts from tobacco-related illness. Then, it then discusses the structure of the Framework Convention on Tobacco Control (FCTC) and the policy reasoning for promoting tobacco control. Finally, the chapter presents legal analysis of tax measures challenged under GATT Article III provisions, with applications for valid tax regimes that may be implemented in developing states.

Keywords: Article III; developing states; domestic tax system; Framework Convention on Tobacco Control (FCTC); General Agreement on Tariffs and Trade; tax mechanism; tax regimes; Thai Cigarettes; tobacco control; World Health Organization (WHO)

10.1163/ej.9781571053701.i-716.31
/content/books/10.1163/ej.9781571053701.i-716.31
dcterms_subject,pub_keyword
6
3
Loading

Sign-in

Can't access your account?
  • Tools

  • Add to Favorites
  • Printable version
  • Email this page
  • Recommend to your library

    You must fill out fields marked with: *

    Librarian details
    Your details
    Why are you recommending this title?
    Select reason:
     
    Reconciling Environment and Trade — Recommend this title to your library
  • Export citations
  • Key

  • Full access
  • Open Access
  • Partial/No accessInformation