Federal Excise Taxes On Tobacco Products
Download Federal Excise Taxes On Tobacco Products full books in PDF, epub, and Kindle. Read online free Federal Excise Taxes On Tobacco Products ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Understanding the U.S. Illicit Tobacco Market
Author | : National Research Council |
Publisher | : National Academies Press |
Total Pages | : 316 |
Release | : 2015-04-30 |
Genre | : Law |
ISBN | : 0309317150 |
Tobacco use has declined because of measures such as high taxes on tobacco products and bans on advertising, but worldwide there are still more than one billion people who regularly use tobacco, including many who purchase products illicitly. By contrast to many other commodities, taxes comprise a substantial portion of the retail price of cigarettes in the United States and most other nations. Large tax differentials between jurisdictions increase incentives for participation in existing illicit tobacco markets. In the United States, the illicit tobacco market consists mostly of bootlegging from low-tax states to high-tax states and is less affected by large-scale smuggling or illegal production as in other countries. In the future, nonprice regulation of cigarettes - such as product design, formulation, and packaging - could in principle, contribute to the development of new types of illicit tobacco markets. Understanding the U.S. Illicit Tobacco Market reviews the nature of illicit tobacco markets, evidence for policy effects, and variations among different countries with a focus on implications for the United States. This report estimates the portion of the total U.S. tobacco market represented by illicit sales has grown in recent years and is now between 8.5 percent and 21 percent. This represents between 1.24 to 2.91 billion packs of cigarettes annually and between $2.95 billion and $6.92 billion in lost gross state and local tax revenues. Understanding the U.S. Illicit Tobacco Market describes the complex system associated with illicit tobacco use by exploring some of the key features of that market - the cigarette supply chain, illicit procurement schemes, the major actors in the illicit trade, and the characteristics of users of illicit tobacco. This report draws on domestic and international experiences with the illicit tobacco trade to identify a range of possible policy and enforcement interventions by the U.S. federal government and/or states and localities.
State Tax Collections
Author | : United States. Bureau of the Census |
Publisher | : |
Total Pages | : 44 |
Release | : 1977 |
Genre | : Revenue |
ISBN | : |
The Whiskey Rebellion
Author | : Thomas P. Slaughter |
Publisher | : Oxford University Press |
Total Pages | : 300 |
Release | : 1988-01-14 |
Genre | : History |
ISBN | : 0199923353 |
When President George Washington ordered an army of 13,000 men to march west in 1794 to crush a tax rebellion among frontier farmers, he established a range of precedents that continues to define federal authority over localities today. The "Whiskey Rebellion" marked the first large-scale resistance to a law of the U.S. government under the Constitution. This classic confrontation between champions of liberty and defenders of order was long considered the most significant event in the first quarter-century of the new nation. Thomas P. Slaughter recaptures the historical drama and significance of this violent episode in which frontier West and cosmopolitan East battled over the meaning of the American Revolution. The book not only offers the broadest and most comprehensive account of the Whiskey Rebellion ever written, taking into account the political, social and intellectual contexts of the time, but also challenges conventional understandings of the Revolutionary era.
WHO Technical Manual on Tobacco Tax Administration
Author | : World Health Organization |
Publisher | : World Health Organization |
Total Pages | : 136 |
Release | : 2010 |
Genre | : Law |
ISBN | : 9241563990 |
Tobacco use is the single largest cause of preventable death globally, killing more than five million people each year. Tobacco use also creates considerable economic costs, from greater spending on health care to treat the diseases it brings on in users and those exposed to tobacco smoke to the lost productivity resulting from the premature deaths it causes. Of all the many interventions for reducing tobacco use, a significant increase in tobacco product taxes and prices has been demonstrated to be the single most effective and cost-effective intervention, particularly among the poor and the young. At the same time, because of the inelasticity of demand for tobacco products in most countries and the low share of tax in price in many, significant increases in tobacco taxes generate significant increases in the revenues generated by these taxes. This technical manual aims to help governments achieve both objectives by identifying a set of "best practices" for tobacco taxation. It documents governments' existing approaches to tobacco taxation, discusses barriers to using tobacco taxes to achieve health and revenue objectives, and provides case studies of effective tobacco tax administration. This manual is intended to be useful to tax administrators at the Ministry of Finance level by making them aware of the practices used and challenges faced by other countries. It will also be useful to officials in a country's Ministry of Health or similar organizations by providing them with a more thorough understanding of key issues in tax structure and administration.
Allocating Health Care Resources
Author | : James M. Humber |
Publisher | : Springer Science & Business Media |
Total Pages | : 222 |
Release | : 1995-01-11 |
Genre | : Medical |
ISBN | : 1592594476 |
In ALLOCATING HEALTH CARE RESOURCES, leading authorities and researchers expose the basic philosophical, ethical, and economic issues underlying the current health care debate. The contributors wrestle with such complicated issues as whether it is ethical to ration health care, the morality of the worldwide bias against children in allocating health care resources, whether sin taxes can be defended morally, and how to achieve a just health care system. The book also includes an insightful analysis of the Clinton health care reform plan. ALLOCATING HEALTH CARE RESOURCES will be of interest to philosophers, health policy experts, medical ethicists, health professionals, and concerned citizens. It serves to clarify and illuminate the logic and rhetoric of health care reform, and so to help us all achieve a fair and equitable distribution of these precious resources.
Reducing Tobacco-Related Cancer Incidence and Mortality
Author | : Institute of Medicine |
Publisher | : National Academies Press |
Total Pages | : 131 |
Release | : 2013-04-16 |
Genre | : Medical |
ISBN | : 0309264049 |
Tobacco use is the leading cause of preventable death in United States, causing more than 440,000 deaths annually and resulting in $193 billion in health-related economic losses each year-$96 billion in direct medical costs and $97 billion in lost productivity. Since the first U.S. Surgeon General's report on smoking in 1964, more than 29 Surgeon General's reports, drawing on data from thousands of studies, have documented the overwhelming and conclusive biologic, epidemiologic, behavioral, and pharmacologic evidence that tobacco use is deadly. This evidence base links tobacco use to the development of multiple types of cancer and other life-threatening conditions, including cardiovascular and respiratory diseases. Smoking accounts for at least 30 percent of all cancer deaths, and 80 percent of lung cancer deaths. Despite the widespread agreement on the dangers of tobacco use and considerable success in reducing tobacco use prevalence from over 40 percent at the time of the 1964 Surgeon General's report to less than 20 percent today, recent progress in reducing tobacco use has slowed. An estimated 18.9 percent of U.S. adults smoke cigarettes, nearly one in four high school seniors smoke, and 13 percent of high school males use smokeless tobacco products. In recognition that progress in combating cancer will not be fully achieved without addressing the tobacco problem, the National Cancer Policy Forum of the Institute of Medicine (IOM) convened a public workshop, Reducing Tobacco-Related Cancer Incidence and Mortality, June 11-12, 2012 in Washington, DC. In opening remarks to the workshop participants, planning committee chair Roy Herbst, professor of medicine and of pharmacology and chief of medical oncology at Yale Cancer Center and Smilow Cancer Hospital, described the goals of the workshop, which were to examine the current obstacles to tobacco control and to discuss potential policy, outreach, and treatment strategies that could overcome these obstacles and reduce tobacco-related cancer incidence and mortality. Experts explored a number of topics, including: the changing demographics of tobacco users and the changing patterns of tobacco product use; the influence of tobacco use on cancer incidence and cancer treatment outcomes; tobacco dependence and cessation programs; federal and state level laws and regulations to curtail tobacco use; tobacco control education, messaging, and advocacy; financial and legal challenges to tobacco control efforts; and research and infrastructure needs to support tobacco control strategies, reduce tobacco related cancer incidence, and improve cancer patient outcomes. Reducing Tobacco-Related Cancer Incidence and Mortality summarizes the workshop.
Industry Circular
Author | : |
Publisher | : |
Total Pages | : 26 |
Release | : 1989-02 |
Genre | : Firearms industry and trade |
ISBN | : |
Going Down Tobacco Road
Author | : Gene Hoots |
Publisher | : |
Total Pages | : |
Release | : 2020-08-20 |
Genre | : |
ISBN | : 9780578741871 |
A History of the tobacco industry in the United States and an insider's look at the tobacco industry through U.S. history.