Earmarked tobacco taxes: lessons learnt from nine countries
This publication looks at the experience of nine countries that have an experience in earmarking tobacco tax revenues for health purposes. It describes the challenges, setbacks and achievements of those countries in this field. The studies of the nine countries indicate that there is no single formula for establishing an earmarked fund but that that some advocacy strategies are more likely to result in the desired policy changes and longer-term outcomes. Although each country’s political, social context and earmarked tax revenue is different and their experience unique, common lessons can be applied in other contexts. It is hoped that this analysis will be a useful resource for policy-makers and tobacco control advocates who are considering establishing sustainable funding for health programmes in general or for tobacco control programmes specifically from earmarked tobacco tax revenues.