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Taxation To Control Tobacco In Developing States

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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)



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