作者: Roberto F. Iunes , Akshar Saxena , Stéphane Verguet , Blanca Llorente , Manuela Villar Uribe
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摘要: Since 2008, when Colombia ratified the Framework Convention for Tobacco Control, available evidence of impact tobacco consumption, its health effects, and low tax revenues resulting from taxation prices had grown. By 2015, Colombia’s cigarette stood higher than only one other country in region, smoking become second leading modifiable risk factor premature mortality. At that time, reduced fiscal a sharp drop oil prices, accompanied by growing demand government spending arising partly change legislation increased benefits lower socioeconomic population, led to call reform. The preparation document was technical training, studies, public fora with national international experts, civil society, academia presenting evidences arguing lead reduction consumption and, future, costs system. open dialogue helped align strategies Ministry Health Social Protection, Finance reform Congress approval larger academic society support this measure. In December 2016, above-mentioned efforts, passed major increase on products goal decreasing improving population health. While taxes are known be highly effective reducing prevalence smoking, they often criticized as being regressive consumption. This analysis attempts assess distributional (across income quintiles) new selected financial outcomes.