E-CIGARETTE USE, REGULATION, AND FISCAL POLICY IN SUB-SAHARAN AFRICA: A COMPARATIVE ANALYSIS OF KENYA, GHANA, NIGERIA,AND ZAMBIA.

This report presents a comparative analysis of e-cigarette consumption, distribution, regulatory environments, and consumer perceptions in Ghana, Kenya, Nigeria, and Zambia. It was developed under Phases I and II of the Tobacco Tax Advocacy in Africa (TTAA) project, which aims to strengthen advocacy for effective tobacco taxation to reduce health and economic burdens from tobacco use while generating sustainable domestic revenue. The research reflects a multi-country collaboration with civil society partners, supported by the Research Unit on the Economics of Excisable Products (REEP)—the designated technical institution for Anglophone partner countries. The findings inform the newly launched Phase III of TTAA (2025–2027), which prioritises advocacy, communication, and legislative support for the taxation of tobacco and related products, including e-cigarettes and other novel nicotine delivery systems.