The 1983 Increase in the Federal Cigarette Excise Tax

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...

The case for increasing North Carolina's cigarette excise tax.

Excise tax avoidance: the case of state cigarette taxes.

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border...

The 2009 US Federal Cigarette Tax Increase and Quitline Utilization in 16 States

BACKGROUND On April 1, 2009, the federal cigarette excise tax increased from 39 cents to $1.01 per pack. METHODS This study describes call volumes to 16 state quitlines, characteristics of callers and cessation outcomes before and after the tax. RESULTS Calls to the quitlines increased by 23.5% in 2009 and more whites, smokers ≥ 25 years of age, smokers of shorter duration, those with less ...

US consumer interest in non-cigarette tobacco products spikes around the 2009 federal tobacco tax increase.

OBJECTIVES This quasi-experimental longitudinal study monitored aggregate Google search queries as a proxy for consumer interest in non-cigarette tobacco products (NTP) around the time of the 2009 US federal tobacco tax increase. METHODS Query trends for searches mentioning common NTP were downloaded from Google's public archives. The mean relative increase was estimated by comparing the obse...