Resources Business of Tobacco

Undermining Government Tax Policies

March 1, 2015

Aimed at government officials and staff responsible for developing and administering government tax policy, this report from Tobacconomics looks at seven common legal strategies used by tobacco companies to undermine the effects of strong tobacco-tax policy.

It examines each strategy in detail, addresses companies’ motivation for engaging in such strategies and the consequences for governments and companies; and recommends tactics governments can use to counter these strategies. Each strategy is illustrated with one or more country case studies.