Table 1.

2009–2010 Cigarette taxes and distribution of smokers by price tiers (weighted by average daily cigarette consumption)

Year of observation	Cigarette Price Band	Price tier (Taka)	Excise tax (% of retail price)	% of cigarette smokers
Wave 1 (2009)	LOW	Tier 1: 7.25 – 8.75	32	10.1
		GAP: 8.75 – 16.25		63.6
	MEDIUM	Tier 2: 16.25 – 17.25	52	0.0
		GAP: 17.25 – 23.25		6.1
	HIGH	Tier 3: 23.25 – 29.25	55	5.3
		GAP: 29.25 – 46.25		12.0
	PREMIUM	Tier 4: 46.25 +	57	2.8
Wave 2 (2010)	LOW	Tier 1: 8.40 – 9.15	33	10.0
		GAP: 9.15 – 18.40		32.9
	MEDIUM	Tier 2: 18.40 – 19.00	53	1.0
		GAP: 19.00 – 27.00		32.7
	HIGH	Tier 3: 27.00 – 32.00	56	14.7
		GAP: 32.00 – 52.00		7.6
	PREMIUM	Tier 4: 52.00+	58	1.1

Source: National Board of Revenue, Government of Bangladesh; ITC Bangladesh Surveys, 2009, 2010.