Tobacco Taxation at Sub-National (state) Level in Post-1990 India: a dataset from the DEEP project [Deciphering an Epidemic of Epic Proportion: the role of state and tobacco industry in tobacco control in post-liberalised India (1990-2017)]

This dataset provides tax rates (Value Added Tax, Entry Tax, Luxury Tax) on tobacco products in 10 Indian States (Karnataka, Kerala, Goa, Madhya Pradesh, Gujarat, Haryana, Bihar, West Bengal, Meghalaya, and Nagaland) for the period of 1990-2017. The dataset provides tax rates for three major categories of tobacco products (cigarettes, bidis, and smokeless products) month-wise starting from the financial year April 1990 - March 1991 till the financial year April 2016 - March 2017. These data were collected from relevant statutes, notifications, public notices by concerned state governments typically available through state government commercial tax department websites occasionally supplemented by free internet searches for specific documents not available or accessible on state government websites.The following points will help better understand the dataset and its strengths and limitations:The numerical data in each cell refers to the rate of the tax on given tobacco product that prevailed at a given time (month/year). The data provided is a decimal fraction and is to be multiplied by 100 to derive the percentage e.g. 0.01 in the dataset imply 1% of tax rate.The Value Added Tax (VAT) Acts were enacted in Indian states in early 2000s and generally came to be implemented around the year 2005. In our dataset, we capture the VAT rates on tobacco from March 2005 onward. However, the actual implementation could have been a little earlier in some states. VAT rates are generally provided till March 2017 after which, VAT was subsumed in the Goods and Services Tax.In case of the Entry Tax and the Luxury Tax, only some of the states levied such taxes on tobacco products. In case of the states that levied these taxes on tobacco, we have captured data from March 1990 onward as our study period was 1990-2017. This does not necessarily imply that such taxes were not levied on tobacco before March 1990.Blank cells or cells with missing values denote that the given tax type was not levied on the given tobacco products for that time point.At times, additional tax or surcharge was levied under the VAT Act in addition to the VAT rate for tobacco. The dataset provides the VAT rates that are inclusive of such additional tax or surcharge and in such cases, a comment clarifying this has been inserted in the dataset.At times, different smokeless tobacco products had different tax rates levied on them. In such cases, we have generally indicated the highest tax rate in the dataset while including a comment clarifying the different rates for different smokeless tobacco items.Rarely, the VAT rate was levied in form of a fixed amount per certain number of products (cigarette sticks) instead of a fixed percentage of the product value. In such instance, we have inserted a comment in the dataset clarifying this.We found it complex to track all the changes done in tax rates on tobacco over time under these three tax categories. There were several amendments to the tax legislations and several notifications issued under these tax legislations regarding changes in tax rates on tobacco. It is likely that we missed out capturing all these changes, especially as some of the notifications were missing from the government websites. So, there are likely to be errors in terms of the tax rates and the exact period for which specific rates prevailed. We tried our best to capture data from authoritative sources as much as possible given the limited time and resources we had.This dataset was produced as part of the broader research project that explored the political economy of tobacco, titled “Deciphering an epidemic of epic proportion: the role of state and tobacco industry in tobacco control in post-liberalised India (1990-2017)”. We thank the DBT/Wellcome Trust India Alliance for funding this project through the Intermediate (Clinical and Public Health) Fellowship awarded to Upendra Bhojani (IA/CPHI/17/1/503346). While collecting these data, an earlier document compiling tax rates on tobacco at state level by Mr. Gaurav Gupta of the Campaign for Tobacco-Free Kids for the period 2010-2011 to 2016-2017 served as a useful reference. We thank him for sharing such resource with us.

本数据集涵盖1990年至2017年间，印度10个邦（卡纳塔克邦、喀拉拉邦、果阿邦、中央邦、古吉拉特邦、哈里亚纳邦、比哈尔邦、西孟加拉邦、梅加拉亚邦及那加兰邦）针对烟草制品征收的三类税种税率：增值税（Value Added Tax, VAT）、入境税（Entry Tax）与奢侈品税（Luxury Tax）。本数据集针对三大类烟草制品——卷烟、比迪烟（bidis）及无烟烟草制品——提供月度税率数据，统计时段覆盖1990年4月至1991年3月的财年，直至2016年4月至2017年3月的财年。本数据集的数据来源于相关法律法规、官方通知及各邦政府发布的公告，主要通过各邦政府商业税务部门官网获取；对于部分无法在官方网站获取的特定文件，则通过公开互联网搜索补充收集。

以下说明将帮助您更好地理解本数据集的内容、优势与局限性：表格中每个单元格的数值代表对应时段（年月）下，指定烟草制品适用的税率。数据集内的税率以小数形式呈现，需乘以100方可得到百分比税率，例如数据集中的0.01即代表1%的税率。

印度各邦于21世纪初颁布增值税（Value Added Tax, VAT）法案，并通常在2005年前后正式实施。本数据集仅收录2005年3月起的烟草制品增值税率，但部分邦的实际实施时间可能略早于此。增值税率数据的统计截止至2017年3月，此后增值税被商品及服务税（Goods and Services Tax, GST）所整合。

仅部分邦对烟草制品征收入境税与奢侈品税。对于有此类征税行为的邦，我们收集了1990年3月起的对应税率数据（因本研究的时段为1990-2017年），但这并不代表1990年3月之前未对烟草制品征收此类税种。

表格中的空白单元格或缺失值单元格，表示对应时段内未对指定烟草制品征收该类税种。

部分情况下，烟草制品的增值税法案下会在标准增值税率之外征收附加税或额外费用。本数据集收录的增值税率已包含此类附加税费，且此类情况均会在数据集中附带注释予以说明。

部分无烟烟草制品的税率存在差异。在此类情况下，本数据集通常会记录最高适用税率，并附带注释说明不同无烟烟草制品的税率差异。

极少数情况下，烟草制品的增值税并非按照产品价值的固定比例征收，而是按照每单位数量产品（如卷烟支数）征收定额税费。此类情况均会在数据集中附带注释予以说明。

我们发现，追踪上述三类税种下烟草制品税率的历次变动颇具难度。相关税收法规历经多次修订，且针对烟草税率调整的官方通知数量繁多；加之部分官方通知无法在政府网站获取，因此我们可能遗漏了部分税率变动记录。本数据集的税率数据及对应适用时段可能存在误差。受限于研究时间与资源，我们已尽可能从权威数据源采集数据。

本数据集是一项烟草政治经济学研究项目的成果，该项目题为《破译一场史诗级流行病：后自由化时代印度（1990-2017）国家与烟草行业在烟草控制中的作用》（"Deciphering an epidemic of epic proportion: the role of state and tobacco industry in tobacco control in post-liberalised India (1990-2017)"）。本项目由DBT/惠康信托印度联盟（DBT/Wellcome Trust India Alliance）通过授予Upendra Bhojani的中级（临床与公共卫生）研究员奖学金（编号IA/CPHI/17/1/503346）资助。在数据采集过程中，无烟儿童运动（Campaign for Tobacco-Free Kids）的Gaurav Gupta先生编制的2010-2011财年至2016-2017财年印度各邦烟草税率汇总文档为我们提供了重要参考，在此谨对其分享资源表示感谢。