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

INTRODUCTIONTaxation is considered the most effective way to reduce the consumption of tobacco products. The World Health Organization (WHO) advocates, for effective tax policy on these products that excise taxes represent at least 75% of the selling price. The ECOWAS countries still have shares of all taxes in the sales price which do not reach 40%. Substantial increases in these taxes could allow them to significantly increase these shares. The new ECOWAS directive