منابع مشابه
Registered indians and tobacco taxation: a culturally-appropriate strategy?
Taxation of tobacco is a widely-used strategy that prompts smoking cessation among adults and reduces cigarette consumption among continuing smokers. Registered Indian tobacco use prevalence is at least double that of the rest of Canadians and is in part due to the lower cost of tobacco products purchased on reserve by Registered Indians (RIs) as they are tax exempt. Although registered Indian ...
متن کاملTobacco, taxation, and fairness.
The author defends himself against an attack by Smith and Bopp on his views on smoking and taxation. The theory that, on the grounds of equity and/or fairness, smokers should pay via taxation on tobacco for the health care costs of treating smoking-related medical conditions is discussed and shown to be defective. It is argued that the fundamental mistake that Smith and Bopp make is to confuse ...
متن کاملThe taxation of tobacco products
This chapter reviews a variety of issues related to the taxation of cigarettes and other tobacco products. The empirical evidence showing that higher cigarette taxes result in higher cigarette prices is reviewed. This is followed by a discussion of the econometric literature examining the impact of prices and taxes on the demands for tobacco products. The small but growing body of research for ...
متن کاملPromoting health through tobacco taxation.
TAXING TOBACCO HAS BEEN A LONG-STANDING CONtributor to government revenues. Tobacco excise taxes were first proposed by Alexander Hamilton in 1794 but not effectively implemented until the 1860s. By 1880, tax on tobacco accounted for 31% of total federal tax receipts. In addition to revenue generation, tobacco taxation has proved an effective policy measure to reduce tobacco consumption in many...
متن کاملA Modern Economic View of Tobacco Taxation
Traditional economic analysis implies that because the net externalities from tobacco use are small and tobacco taxes are borne disproportionately by lower-income individuals, taxes on tobacco products should be relatively low. We reexamine these arguments in the framework of a more accurate model of human behavior, where in each period a person has a taste for immediate gratification she would...
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ژورنال
عنوان ژورنال: Canadian Journal of Public Health
سال: 2005
ISSN: 0008-4263,1920-7476
DOI: 10.1007/bf03405188