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Due to its impact on price, taxation is considered an effective tool for reducing cigarette demand.13 However, taxations effects largely depend on income changes, as increasing incomes can easily offset the price effects.4 Consequently, an increase in taxes adjusted only by inflation rates but not by changes in income will not be sufficient to discourage tobacco consumption.5 Rather than the price of cigarettes alone, cigarette affordability appears as a key determinant of the demand for cigarettes since the increase in income may erode the effects of taxes or prices by making cigarettes more affordable.6 The affordability of cigarettes is a research topic in a limited number of published studies.7 Most of them investigate the affordability of cigarettes for a selected region,8 9 or for individual countries.3 1013 Estimates for several countries selected in the sample using specific criteria are rare.14 The existing research on the estimation of the effects of cigarette affordability focuses on the relationship between tobacco consumption, tobacco taxation and affordability

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