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Cigarette Demand, Taxation, and the Poor: A Case Study of Bulgaria

  • Author(s): Sayginsoy, Ozgen
  • Yurekli, Ayda A.
  • de Beyer, Joy
  • et al.
Abstract

This paper usesthe Living Standards Measurement Study (LSMS) Household Survey, conducted in 1995, to analyze demand for cigarettes in Bulgaria and the effects on the poor of a hypothetical revenue-maximizing specific excise tax increase levied on cigarettes. One important finding is that the tax increase has a beneficial effect on the poor, in the sense that the tax burden on the low and lower-middle group is reduced.

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