Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
In Ghana, more than 5,000 people are killed by tobacco-caused diseases every year (Tobacco Atlas, 2018). Currently, the country’s tax administration approach is unitary with a uniform ad valorem tax structure on all excisable products including tobacco. However, the ECOWAS directive on tobacco control in line with the WHO Framework Convention on Tobacco Control (WHO FCTC), recommends a simple tax structure using a mixed excise system with a minimum specific tax floor, to overcome the large limitations of the ad valorem system on tobacco products especially cigarettes.