Effectiveness of Tobacco product taxation systems in ECOWAS member countries : Tax incidence Approach

INTRODUCTIONIncreasing taxes is considered the most effective measure to reduce the consumption of tobacco products. To enable taxation to play this role, ECOWAS adopted a new Directive on the taxation of tobacco products in December 2017. It provides a set of measures including a rise in taxes with a mechanism for regular rate increases. The resulting tax revenue will be paid partly by the consumer and partly by the producer. The higher the consumer share, the more