Tobacco taxation and illicit tobacco in Georgia

Tobacco, 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 ...

The 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 ...

Promoting 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...

Tobacco Excise Taxation in South Africa

Illicit tobacco: Governments continue to blow smoke.

No one would dispute that measures to reduce smoking are one of the most effective public health initiatives that any community can deliver. Nor would they dispute that increases in the retail price of tobacco products are one of the most successful means of reducing tobacco consumption. In Canada, successive tax increases in the early 1990s drove down tobacco consumption before a concerted tob...