Excise duty gap on cigarettes

Increasing the federal excise tax on cigarettes.

In fiscal year 1970, U.S. federal cigarette tax revenues accounted for 13 percent of all federal excise tax collections and 1 percent of total federal budget receipts. By fiscal year 1980, federal cigarette tax revenues accounted for only 10 percent of all federal excise tax collections and only 0.5 percent of total federal budget receipts.’ In fiscal year 1970, U.S. state and local cigarette t...

Excise, electronic cigarettes and nicotine reduction to reduce smoking prevalence in New Zealand by 2025.

Further Study on the Affordability of Alcoholic Beverages in the EU: A Focus on Excise Duty Pass-Through, On- and Off-Trade Sales, Price Promotions and Statutory Regulations.

Policies related to alcohol pricing, promotion and discounts provide opportunities to address harms associated with alcohol misuse. However, there are important gaps in information and knowledge about the regulations in place across parts of Europe and their impacts on consumer prices and locations of purchase. Using market data, we explored the overall scale and trend of price promotions and d...

Particulate matters from diesel heavy duty trucks exhaust versus cigarettes emissions: a new educational antismoking instrument

[This corrects the article DOI: 10.1186/s40248-016-0042-7.].

Excise Levying on Gold Products on the Romanian Territory

I. Bostan, Stefan cel Mare University, Doctoral School of Economy, Suceava, Romania; T. Roman, Al. I. Cuza University, Faculty of Economics and Business Administration, Iasi, Romania. As regards the trade operations with gold products, the tax regime is rather special. The current paper tackles the most significant aspects of excise levying of this products/jewels type in the Romanian system. T...