Open AccessHas tax reforms in India been effective in tobacco control: Evidences on affordability of cigarette after introduction of Goods and Service Tax
Author(s) -
Sarit Kumar Rout,
Amrita Parhi
Publication year - 2020
Publication title -
journal of family medicine and primary care
Language(s) - English
Resource type - Journals
eISSN - 2278-7135
pISSN - 2249-4863
DOI - 10.4103/jfmpc.jfmpc_1169_20
Subject(s) - consumption (sociology) , per capita , medicine , service (business) , public economics , government (linguistics) , tobacco control , indirect tax , economics , demographic economics , tax reform , environmental health , economy , population , nursing , public health , social science , linguistics , philosophy , sociology
Taxes are the most cost-effective mechanism to deter tobacco consumption. However, the tobacco tax system has not been favorable in India. India introduced Goods and Service Tax (GST) in 2017 to make the tax system uniform. This paper seeks to examine the role of the newly rolled out tax system on cigarette prices and affordability and hence consumption.