Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America
This article provides a snapshot of the market structure and regulatory approaches around novel and emerging tobacco and nicotine products, both globally and in Latin America, with a focus on excise taxation. Using data from leading market research companies, the WHO Report on the Global Tobacco Epi...
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ftdoajarticles:oai:doaj.org/article:f92ae7e2327047aa81305209dcb0735b 2023-05-15T15:05:04+02:00 Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America Anne-Marie Perucic Rosa Carolina Sandoval Sehr Malik Gilberto Morales-Zamora 2022-10-01T00:00:00Z https://doi.org/10.26633/RPSP.2022.175 https://doaj.org/article/f92ae7e2327047aa81305209dcb0735b EN ES PT eng spa por Pan American Health Organization https://iris.paho.org/handle/10665.2/56515 https://doaj.org/toc/1020-4989 https://doaj.org/toc/1680-5348 1020-4989 1680-5348 doi:10.26633/RPSP.2022.175 https://doaj.org/article/f92ae7e2327047aa81305209dcb0735b Revista Panamericana de Salud Pública, Vol 46, Iss 175, Pp 1-8 (2022) taxation of the tobacco-derived products tobacco products electronic nicotine delivery systems health policy latin america Medicine R Arctic medicine. Tropical medicine RC955-962 Public aspects of medicine RA1-1270 article 2022 ftdoajarticles https://doi.org/10.26633/RPSP.2022.175 2022-12-30T23:09:42Z This article provides a snapshot of the market structure and regulatory approaches around novel and emerging tobacco and nicotine products, both globally and in Latin America, with a focus on excise taxation. Using data from leading market research companies, the WHO Report on the Global Tobacco Epidemic 2021, and country laws and decrees, the article analyses the evolution and market structure of heated tobacco products (HTPs), electronic nicotine delivery systems (ENDS), and electronic non-nicotine delivery systems (ENNDS). This is followed by a summary review of regulatory approaches adopted by countries toward these products, with a particular focus on excise tax policies currently implemented. Based on the well-established knowledge about tobacco taxation best practices and on WHOs recent recommendations on the taxation of novel and emerging tobacco and nicotine products, the authors then discuss possible elements of a good tax policy approach for countries to consider. Article in Journal/Newspaper Arctic Directory of Open Access Journals: DOAJ Articles Arctic Revista Panamericana de Salud Pública 46 1 |
institution |
Open Polar |
collection |
Directory of Open Access Journals: DOAJ Articles |
op_collection_id |
ftdoajarticles |
language |
English Spanish Portuguese |
topic |
taxation of the tobacco-derived products tobacco products electronic nicotine delivery systems health policy latin america Medicine R Arctic medicine. Tropical medicine RC955-962 Public aspects of medicine RA1-1270 |
spellingShingle |
taxation of the tobacco-derived products tobacco products electronic nicotine delivery systems health policy latin america Medicine R Arctic medicine. Tropical medicine RC955-962 Public aspects of medicine RA1-1270 Anne-Marie Perucic Rosa Carolina Sandoval Sehr Malik Gilberto Morales-Zamora Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America |
topic_facet |
taxation of the tobacco-derived products tobacco products electronic nicotine delivery systems health policy latin america Medicine R Arctic medicine. Tropical medicine RC955-962 Public aspects of medicine RA1-1270 |
description |
This article provides a snapshot of the market structure and regulatory approaches around novel and emerging tobacco and nicotine products, both globally and in Latin America, with a focus on excise taxation. Using data from leading market research companies, the WHO Report on the Global Tobacco Epidemic 2021, and country laws and decrees, the article analyses the evolution and market structure of heated tobacco products (HTPs), electronic nicotine delivery systems (ENDS), and electronic non-nicotine delivery systems (ENNDS). This is followed by a summary review of regulatory approaches adopted by countries toward these products, with a particular focus on excise tax policies currently implemented. Based on the well-established knowledge about tobacco taxation best practices and on WHOs recent recommendations on the taxation of novel and emerging tobacco and nicotine products, the authors then discuss possible elements of a good tax policy approach for countries to consider. |
format |
Article in Journal/Newspaper |
author |
Anne-Marie Perucic Rosa Carolina Sandoval Sehr Malik Gilberto Morales-Zamora |
author_facet |
Anne-Marie Perucic Rosa Carolina Sandoval Sehr Malik Gilberto Morales-Zamora |
author_sort |
Anne-Marie Perucic |
title |
Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America |
title_short |
Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America |
title_full |
Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America |
title_fullStr |
Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America |
title_full_unstemmed |
Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America |
title_sort |
taxation of novel and emerging nicotine and tobacco products (htps, ends, and ennds) globally and in latin america |
publisher |
Pan American Health Organization |
publishDate |
2022 |
url |
https://doi.org/10.26633/RPSP.2022.175 https://doaj.org/article/f92ae7e2327047aa81305209dcb0735b |
geographic |
Arctic |
geographic_facet |
Arctic |
genre |
Arctic |
genre_facet |
Arctic |
op_source |
Revista Panamericana de Salud Pública, Vol 46, Iss 175, Pp 1-8 (2022) |
op_relation |
https://iris.paho.org/handle/10665.2/56515 https://doaj.org/toc/1020-4989 https://doaj.org/toc/1680-5348 1020-4989 1680-5348 doi:10.26633/RPSP.2022.175 https://doaj.org/article/f92ae7e2327047aa81305209dcb0735b |
op_doi |
https://doi.org/10.26633/RPSP.2022.175 |
container_title |
Revista Panamericana de Salud Pública |
container_volume |
46 |
container_start_page |
1 |
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1766336831540953088 |