This analysis has been prepared with policy advice following a direction from the Minister of Finance to assess tobacco excise increases that could be progressed in Budget 2012. It does not assess and compare tobacco excise increases with other revenue, savings and expenditure options Ministers have considered in preparing the 2012 Budget. The focus is on the potential impacts of tobacco excise...

State tax revenues in most countries started to decrease during the recession. Government of Latvia decided to compensate the decline by increasing rates of several taxes including excise tax on strong alcohol. The total increase in 2009 constituted 42% and the rate increased from 896€ to 1 266€ for 100l of absolute alcohol. Since then this has had a negative impact on consumption volumes and t...

whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than...

We consider the likely revenue effect of an increase in the cigarette excise tax rate in West Virginia. We begin with a consideration of the existing literature on how US state cigarette excise tax policy affects cigarette consumption and cross-border cigarette shopping. Second, we examine 80 cigarette excise tax increases that have occurred in the US since 2000. There we find a wide range of r...

Results: Conventional slicing technique had longer operative time than slice and excise technique with a statistically significant difference p<0.05. In 3/17(17.6%) of conventional slicing technique, incomplete surgery with a second session was needed. In one case of slice and excise technique 1/19 (5%), complete myomectomy wasn’t achieved in one session. Operative time was significantly shorte...

INTRODUCTION The empirical evidence for the effectiveness of excise tax increases as a tool for tobacco control and for generating government revenue is overwhelming. Although initially this evidence was generated primarily in high-income countries, the past two decades has seen much evidence originating in low-income and middle-income countries. The findings are broadly similar. The answer to ...