The WHO Tobacco Tax Simulation Model (TaXSiM)
The model will be supported by a user guide that will cover both model set-up and policy design matters. The user guide will be available on this site once we have incorporated initial feedback from users on the current beta version. In the meantime, the model requires the following input data, and highly recommended that users collect this data prior to using the model:
- The number of cigarettes sold or consumed in the market according to each cigarette brand in the baseline year. It is not necessary to have data on all brands, but the best results are obtained from including brands that collectively cover at least 80% of the market.
- The final consumer price (or final retail price) of cigarette brands sold in the market either for the same baseline year or as at the present time.
- Where relevant, the Cost, Insurance and Freight (CIF) import value of each cigarette brand imported into the market. Note “default” CIF import values will be made available by WHO on the basis of United Nations Comtrade data, but these values will be an overall average for each country rather than on a brand-wise basis.
- The details of all taxes levied on the sale of cigarette sticks such as import duty, excise, VAT/sales tax and any other dedicated or earmarked taxes on cigarettes. These details should include the relevant rates for each tax; the base for any ad valorem taxes (e.g. CIF value or retail price) and the base for any specific taxes (e.g. per Kg or per 1,000 sticks).