Table 1

Changes in the real price and tax for different presentation of cigarettes between 2016 and 2017 (prices per stick; all monetary figures in COP)

Presentation*	Brand categories	Year	Unit price	Price per stick	Specific tax	Ad valorem tax	VAT	Total tax	Net price	Total price increase	Total tax increase	Net price increase	% Price change that is government tax	% Price change that is TI revenue†
Loose sticks‡	Economy	2016	215	215	38	22	30	89	126	85	59	26	70	30
	Economy	2017	300	300	70	30	48	148	152	85	59	26	70	30
	Mid-price	2016	323	323	38	32	44	114	208	77	59	18	77	23
	Mid-price	2017	400	400	70	40	64	174	226	77	59	18	77	23
	Premium	2016	430	430	38	43	59	140	290	70	60	10	86	14
	Premium	2017	500	500	70	50	80	200	300	70	60	10	86	14
Box of 10	Economy	2016	1075	108	38	11	15	64	44	48	47	1	98	2
	Economy	2017	1550	155	70	16	25	111	45	48	47	1	98	2
	Mid-price	2016	1935	194	38	19	27	84	110	37	46	−10	124	−24
	Mid-price	2017	2300	230	70	23	37	130	100	37	46	−10	124	−24
	Premium	2016	2473	247	38	25	34	97	151	33	47	−14	142	−42
	Premium	2017	2800	280	70	28	45	143	137	33	47	−14	142	−42
Box of 18§	Mid-price	2016	2688	149	38	15	21	74	76	45	46	−2	102	−2
Box of 18§	Mid-price	2017	3500	194	70	19	31	120	74	45	46	−2	102	−2
Box of 20	Economy	2016	2150	108	38	11	15	64	44	55	49	6	89	11
	Economy	2017	3250	163	70	16	26	112	50	55	49	6	89	11
	Mid-price	2016	3440	172	38	17	24	79	93	23	42	−19	183	−83
	Mid-price	2017	3900	195	70	20	31	121	74	23	42	−19	183	−83
	Premium	2016	4301	215	38	22	30	90	126	40	47	−7	118	−18
	Premium	2017	5100	255	70	26	41	137	119	40	47	−7	118	−18

Source: Authors’ own calculations using the data from the DEICS-COL survey.
*Survey did not find sufficient data on purchase of packs of 14 sticks in 2016, therefore they were removed from the analysis.
†We cannot tell if that is the tobacco industry changing their recommended prices or if that is simply the retailers independently increasing their prices.
‡We treated loose sticks as if they were all subject to taxation.
§Survey only contained data on mid-priced segments of packs of 18 sticks.
COP, Colombian peso; DEICS-COL, Demand for Illicit Cigarettes Survey for Colombia; TI, tobacco industry; VAT, value-added tax.