Prospects for Earmarking Revenue from Tobacco Taxes

Based on the results of CSEA’s Tobacco Tax Simulation Model (TETSiM), the government stands to gain about N67.7 billion additional revenue from the new tobacco taxation policy, within a one-year period. There are two alternative ways to channel the resources; either by earmarking^[1] them for targeted projects, or adding them to the general revenue pool.

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