This report examines the divergent trajectories of tobacco taxation in India and Cape Verde, contrasting the systemic under-taxation of bidis in the former with the comprehensive fiscal reforms implemented in the latter.

本報告探討了印度與佛得角在煙草徵稅方面的不同發展軌跡，將前者對 bidi（印度煙）的系統性徵稅不足，與後者實施的全面財政改革進行對比。

In the Indian context, the prevalence of bidi consumption—concentrated among rural, low-income, and elderly demographics—presents a significant public health challenge. Data indicates that bidi smokers face a substantially higher risk of premature mortality compared to non-smokers, with female users experiencing more than double the risk. Despite the associated morbidity and an estimated annual economic burden of 0.5% of the national GDP, the tax rate for bidis remains at 22%, significantly lower than the 51% applied to cigarettes and the 75% threshold recommended by the World Health Organization (WHO). Institutional resistance to tax escalation is predicated on three primary arguments: the perceived regressive nature of the tax on impoverished populations, the potential for employment loss within the informal rolling sector, and administrative complexities regarding small-scale producers. However, evidence suggests that the current low-tax regime facilitates catastrophic health expenditures for the poor and that a 10% reduction in tobacco use could yield a net gain of 1.36 million jobs. Furthermore, tax exemptions for producers with annual turnovers below ₹4 million are cited as catalysts for industrial fragmentation and tax avoidance.

在印度的情況下，bidi（印度煙）的消費相當普遍——集中於農村、低收入與老年人口，這對公共衛生構成了重大挑戰。數據顯示，與非吸煙者相比，bidi 吸煙者的早逝風險顯著較高，其中女性使用者的風險更是兩倍以上。儘管相關發病率高且估計每年對國家 GDP 造成 0.5% 的經濟負擔，但 bidi 的稅率仍維持在 22%，顯著低於香煙的 51% 以及世界衛生組織（WHO）建議的 75% 門檻。機構對提高稅率的抵制基於三個主要論點：認為該稅收對貧困人口具有累退性質、非正式捲煙部門可能導致失業，以及小型生產者的行政複雜性。然而，證據顯示目前的低稅制導致貧困人口面臨災難性的醫療支出，而煙草使用量減少 10% 則可產生 136 萬個淨就業機會。此外，年營業額低於 400 萬盧比的生產者享有稅務豁免，被認為是導致工業碎片化與避稅的催化劑。

Conversely, Cape Verde has implemented a robust fiscal framework following its 2005 ratification of the WHO Framework Convention on Tobacco Control. The introduction of structural reforms in 2019 and subsequent legislation in 2022 resulted in a 17% decrease in tobacco sales between 2017 and 2025, while revenue from the special consumption tax increased by approximately 909%. This success has facilitated a broader strategic shift toward 'health taxation,' encompassing alcohol and sugary beverages. While Cape Verde aims for a tax burden exceeding 80% of the final retail price, the state continues to address challenges related to data robustness, the regulation of electronic nicotine delivery systems, and the necessity for enhanced inter-institutional coordination.

相反地，佛得角在 2005 年批准世界衛生組織《煙草控制框架公約》後，實施了強而有力的財政框架。2019 年引入的結構性改革及 2022 年隨後的立法，使得煙草銷售額在 2017 年至 2025 年間下降了 17%，而特別消費稅的收入則增加了約 909%。這一成功促進了向更廣泛的「健康稅」戰略轉移，涵蓋酒精與含糖飲料。雖然佛得角目標將稅負提高至最終零售價的 80% 以上，但政府仍持續解決數據穩健性、電子尼古丁遞送系統的監管以及加強跨機構協調的需求。

While Cape Verde demonstrates the efficacy of high-burden fiscal policies in reducing consumption and increasing state revenue, India continues to maintain a suboptimal tax structure for bidis that exacerbates public health disparities.

雖然佛得角證明了高稅負財政政策在減少消費與增加國家收入方面的有效性，但印度仍維持著不理想的 bidi 稅務結構，加劇了公共衛生的不平等。