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The WHO’s technical manual on taxation of tobacco, provides important metrics and guidance on tax share as a percent of the retail price of tobacco and the revenue realized from tobacco taxation.
The WHO also publishes country profiles linked to cigarette taxation and prices as well as information about exports, imports, production and illicit trade. It also has a simulation tool for countries to assess tobacco taxation policies. Additionally, the WHO monitors the countries that increase financial support for activities intended to achieve the objective of the WHO Framework Convention on Tobacco Control.
The WHO tobacco price and taxation survey specifically tracks countries that: increase excise taxes on tobacco; increase revenues from tobacco taxes; and earmark tobacco taxes specifically for health purposes and/or tobacco control. The survey methodology includes near universal coverage for tax information on the most sold brand of cigarettes, some information on the price and tax of other smoked and smokeless products and information on prices of premium and cheapest brands as well as actual revenues from tobacco taxes.