Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America
Rev Panam Salud Publica
; 46, 2022. Special Issue Tobacco Control
Artículo
en Inglés
| PAHO-IRIS
| ID: phr-56515
Biblioteca responsable:
US1.1
ABSTRACT
[ABSTRACT]. This article provides a snapshot of the market structure and regulatory approaches around novel and emerg- ing tobacco and nicotine products, both globally and in Latin America, with a focus on excise taxation. Using data from leading market research companies, the WHO Report on the Global Tobacco Epidemic 2021, and country laws and decrees, the article analyses the evolution and market structure of heated tobacco products (HTPs), electronic nicotine delivery systems (ENDS), and electronic non-nicotine delivery systems (ENNDS). This is followed by a summary review of regulatory approaches adopted by countries toward these products, with a particular focus on excise tax policies currently implemented. Based on the well-established knowledge about tobacco taxation best practices and on WHO’s recent recommendations on the taxation of novel and emerging tobacco and nicotine products, the authors then discuss possible elements of a good tax policy approach for countries to consider.
Texto completo:
Disponible
Colección:
Bases de datos de organismos internacionales
Contexto en salud:
ODS3 - Meta 3A Fortalecer la implementación de la estructura de la Convención de la Organización Mundial de la Salud para el Control del Tabaco
Problema de salud:
Medidas de Precios e impuestos
Base de datos:
PAHO-IRIS
Asunto principal:
Tributación de los Productos Derivados del Tabaco
/
Productos de Tabaco
/
Sistemas Electrónicos de Liberación de Nicotina
/
Política de Salud
/
América Latina
Tipo de estudio:
Guía de práctica clínica
Idioma:
Inglés
Año:
2022
Tipo del documento:
Artículo