Analyse macroéconomique de l’efficacité de la politique fiscale antitabac en Algérie

Abstract

WHO advocates that financial and fiscal measures, aimed at making tobacco acquisition less affordable, are most effective, particularly in low- and middle-income countries. The objective is to analyze the application and effectiveness of the tobacco fiscal policy in Algeria in accordance with the provisions of the WHO Convention-Framework for Tobacco Control. Using macroeconomic data covering the period 1970-2018, we verified whether the levels, structure and evolution of tobacco taxes are oriented towards the implementation of a tobacco control tax policy. Then, we analyzed the conditions for the effectiveness of this policy and its viability through an econometric study of the price elasticity of cigarette demand, the income elasticity of cigarette demand, and the elasticity of affordable tobacco demand. We have shown that in Algeria, the tobacco control fiscal Policy is not applied, it is not effective in the long term, and the conditions for its viability are not met. The results of this study have led to question Article 6 of the WHO FCTC.