Raising tax revenues during the third wave of Covid-19 is a daunting task for the policymakers in Pakistan. There are hardly any policy options available for the federal government to raise tax revenues during these challenging times. In this scenario, Social Policy and Development Centre’s (SPDC) recently published a policy brief on “Modelling the Revenue and Health Implications of Tobacco Tax Policy in Pakistan” is a welcoming document, which provides a couple of policy choices for the Budget 2021-22 outlining positive implications on tax revenues and health outcomes.