© World Health Organization 2003
This study of the tobacco industry and taxation policy in Morocco summarizes tobacco expenditure data from surveys, and looks at trends in these expenditures. The taxation and price policy implemented by the Moroccan government through the Régie des Tabacs is described, and the overall contribution of the industry to tax revenues is estimated.
The report briefly describes how the industry is organized, including farming activities, processing, marketing and the distribution network. Effective rates of taxation by categories of brands are estimated.
The study then analyzes the impact of price and taxation policy on tobacco demand and tax revenues. Data and estimation model specifications are described, and the results presented of different simulations of tax/price increases on tobacco consumption and tax revenues.
