Sri Lanka, July 2 -- Sri Lanka's tobacco taxation strategy is facing renewed scrutiny as authorities navigate the dual priorities of public health and revenue generation. Central to recent tobacco tax policy discussions is the Tobacco Excise Tax Simulation Model (TETSiM)-a policy planning tool promoted by the World Health Organization (WHO) and adopted in several countries to project how adjustments to tobacco taxes impact consumption levels and state revenue.

In Sri Lanka, TETSiM is increasingly being referenced by health advocates and economists as a way to inform more data-driven fiscal policies.

The model was designed to offer a standardized framework to support tax policy reforms in developing countries. However, emerging data and ...