|MPOWER: 6. Raise Taxes on Tobacco (Numeric Value)|
Country-provided information on taxes and prices is assessed to yield indicators to describe the comparative level of taxes on tobacco products in countries. Taxes assessed include excise tax, value added tax (“VAT”), import duty (when the cigarettes were imported) and any other taxes levied. Only the price of the most popular brand of cigarettes is considered. In the case of countries where different levels of taxes applied to cigarettes are based on either length, quantity produced or type (e.g. filter vs. non-filter), only the rate that applied to the most popular brand is used in the calculation. Given the lack of information on country and brand-specific profit margins of retailers and wholesalers, their profits were assumed to be zero (unless provided by the national data collector). The implementation status of the Raise tobacco taxes measure was classified by grouping countries into five groups. The groupings for this indicator are: 1 = Data not reported 2 = ≤ 25% of retail price is tax 3 = 26–50% of retail price is tax 4 = 51–75% of retail price is tax 5 = >75% of retail price is tax.