Federal Excise-tax Data

Federal Excise-tax Data PDF Author:
Publisher:
ISBN:
Category : Internal revenue
Languages : en
Pages : 30

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Federal Excise-tax Data

Federal Excise-tax Data PDF Author:
Publisher:
ISBN:
Category : Internal revenue
Languages : en
Pages : 30

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Book Description


Understanding the U.S. Illicit Tobacco Market

Understanding the U.S. Illicit Tobacco Market PDF Author: National Research Council
Publisher: National Academies Press
ISBN: 0309317150
Category : Law
Languages : en
Pages : 316

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Book Description
Tobacco use has declined because of measures such as high taxes on tobacco products and bans on advertising, but worldwide there are still more than one billion people who regularly use tobacco, including many who purchase products illicitly. By contrast to many other commodities, taxes comprise a substantial portion of the retail price of cigarettes in the United States and most other nations. Large tax differentials between jurisdictions increase incentives for participation in existing illicit tobacco markets. In the United States, the illicit tobacco market consists mostly of bootlegging from low-tax states to high-tax states and is less affected by large-scale smuggling or illegal production as in other countries. In the future, nonprice regulation of cigarettes - such as product design, formulation, and packaging - could in principle, contribute to the development of new types of illicit tobacco markets. Understanding the U.S. Illicit Tobacco Market reviews the nature of illicit tobacco markets, evidence for policy effects, and variations among different countries with a focus on implications for the United States. This report estimates the portion of the total U.S. tobacco market represented by illicit sales has grown in recent years and is now between 8.5 percent and 21 percent. This represents between 1.24 to 2.91 billion packs of cigarettes annually and between $2.95 billion and $6.92 billion in lost gross state and local tax revenues. Understanding the U.S. Illicit Tobacco Market describes the complex system associated with illicit tobacco use by exploring some of the key features of that market - the cigarette supply chain, illicit procurement schemes, the major actors in the illicit trade, and the characteristics of users of illicit tobacco. This report draws on domestic and international experiences with the illicit tobacco trade to identify a range of possible policy and enforcement interventions by the U.S. federal government and/or states and localities.

Technical Information Release

Technical Information Release PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 194

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WHO Technical Manual on Tobacco Tax Administration

WHO Technical Manual on Tobacco Tax Administration PDF Author: World Health Organization
Publisher: World Health Organization
ISBN: 9241563990
Category : Law
Languages : en
Pages : 136

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Book Description
Tobacco use is the single largest cause of preventable death globally, killing more than five million people each year. Tobacco use also creates considerable economic costs, from greater spending on health care to treat the diseases it brings on in users and those exposed to tobacco smoke to the lost productivity resulting from the premature deaths it causes. Of all the many interventions for reducing tobacco use, a significant increase in tobacco product taxes and prices has been demonstrated to be the single most effective and cost-effective intervention, particularly among the poor and the young. At the same time, because of the inelasticity of demand for tobacco products in most countries and the low share of tax in price in many, significant increases in tobacco taxes generate significant increases in the revenues generated by these taxes. This technical manual aims to help governments achieve both objectives by identifying a set of "best practices" for tobacco taxation. It documents governments' existing approaches to tobacco taxation, discusses barriers to using tobacco taxes to achieve health and revenue objectives, and provides case studies of effective tobacco tax administration. This manual is intended to be useful to tax administrators at the Ministry of Finance level by making them aware of the practices used and challenges faced by other countries. It will also be useful to officials in a country's Ministry of Health or similar organizations by providing them with a more thorough understanding of key issues in tax structure and administration.

State Tobacco-tax Collections

State Tobacco-tax Collections PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Cigarette industry
Languages : en
Pages : 146

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State Tax Collections

State Tax Collections PDF Author: United States. Bureau of the Census
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 46

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Sales and Use Tax Information

Sales and Use Tax Information PDF Author:
Publisher:
ISBN:
Category : Motor vehicles
Languages : en
Pages : 80

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State Tobacco-tax Collections

State Tobacco-tax Collections PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Cigarette industry
Languages : en
Pages : 136

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Omnibus Budget Reconciliation Act of 1986

Omnibus Budget Reconciliation Act of 1986 PDF Author: United States
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 206

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U.S. History

U.S. History PDF Author: P. Scott Corbett
Publisher:
ISBN:
Category : History
Languages : en
Pages : 1886

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Book Description
U.S. History is designed to meet the scope and sequence requirements of most introductory courses. The text provides a balanced approach to U.S. history, considering the people, events, and ideas that have shaped the United States from both the top down (politics, economics, diplomacy) and bottom up (eyewitness accounts, lived experience). U.S. History covers key forces that form the American experience, with particular attention to issues of race, class, and gender.