Advancing Tobacco Taxation in Southeast Asia (ATT-SEA)

The project will support research proposals that will add to the knowledge base on illicit tobacco in the region. Proposals should examine any of the following topic areas: (1) determinants; (2) extent; (3) impact/costs; and (4) policy measures to combat illicit tobacco. Furthermore, the proposals are also encouraged to look at the role and impact on women of illicit tobacco as a cross-cutting theme.

 
DETERMINANTS: What are the key determinants of tobacco tax avoidance and evasion within specific ASEAN countries? How significant have price, non-price, and institutional factors been in influencing the illicit tobacco trade?
 
EXTENT: What is the extent/scope of tobacco tax evasion, and how has this extent/scope been affected by recent increases in tobacco taxes?
 
IMPACT: What are the fiscal, health, and economic costs resulting from present levels of tobacco tax evasion? Should current trends be maintained, what will be the long term costs of such activities?
 
ACTIONS: What policy measures and institution-building efforts have been and can be undertaken by governments to address evasion of their tobacco tax systems?
 
GENDER: How are women affected by the illicit tobacco trade, specifically among women living in low income communities? What are the specific impacts/costs imposed by tobacco tax evasion on women?