Policy Brief

22

De-Linking Tobacco Taxation and Illicit Trade in Africa

This publication is also available in French

De-Linking Tobacco Taxation and Illicit Trade in Africa

Smoking tobacco has been much less common traditionally in Africa than in Europe or North America. But this is changing. As Africa has become a growth market for the tobacco industry, adverse health effects are increasingly visible. While increasing tobacco taxation has been shown as the most effective policy tool in curbing tobacco consumption, many countries in Africa have maintained relatively low levels of tobacco taxation. One of the most common arguments against raising taxes on tobacco has been that this would increase smuggling. Drawing on recent studies from across Africa, this brief highlights the complex relationship between smuggling and taxation, and argues that smuggling should not deter African governments from increasing taxes on tobacco products.

Publication Details

Date

Publisher

Share

More resources

Authors

Related Publications

Journal Article

Platform Disempowerment: Business Power and the Taxation of Digital Financial Services

February 2026
Mary Abounabhan, Florence Dafe, Martin Hearson

Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

April 2023
Ronald Waiswa, Solomon Rukundo

Journal Article

Increasing tax collection in African countries: The role of information technology

March 2023
Oyebola Okunogbe, Fabrizio Santoro

Research in Brief

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone

June 2018
Vanessa van den Boogaard, Wilson Prichard, Samuel Jibao