Achieving Public Policy Goals Via Tobacco Taxation in Indonesia

For many countries around the world, the challenge of administering effective tobacco taxation has been to ensure the optimal level and structure of taxation that achieves the public health and public finance goals of governments. As I pointed out in my book, Handbook of Tobacco Taxation: Theory and Practice, many people believe that tax policies on tobacco products should be made purely on moral grounds, without consideration of economics. The reality is very different.