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WHO Technical Manual on Tobacco Tax Administration
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Produced in part by a grant from the World Lung Foundation, this manual aimed at government tax administrators suggests that increasing tobacco product taxes not only results in reduced tobacco use and increased revenue, but might alleviate the tax burden levied on true necessities of life and on manufacturing materials thus improving the economic situation for the working poor. The book begins with an overview of global tobacco tax programs and goes on to describe issues in tax administration and the political economy of tobacco taxation including arguments made by opponents of higher taxes and the tobacco industry's role in negotiating tax rates. The closing chapter provides a list of suggested policy "best practices" toward the goal of maximizing both public health benefit and revenue. Annotation c2011 Book News, Inc., Portland, OR (booknews.com)
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