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Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Crime
Publisher:
ISBN:
Category : Cigarette tax
Languages : en
Pages : 248
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Book Description
Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Crime
Publisher:
ISBN:
Category : Cigarette tax
Languages : en
Pages : 248
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Book Description
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Cigarette tax
Languages : en
Pages : 130
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Book Description
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.
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Miscellaneous Revenue Measures
Publisher:
ISBN:
Category : Cigarette industry
Languages : en
Pages : 128
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Author: United States. Congress. House. Committee on the Judiciary
Publisher:
ISBN:
Category :
Languages : en
Pages : 100
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Book Description
Author: Mangai Natarajan
Publisher: Cambridge University Press
ISBN: 1139492373
Category : Social Science
Languages : en
Pages : 571
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Book Description
International crime and justice is an emerging field that covers international and transnational crimes that have not been the focus of mainstream criminology or criminal justice. This book examines the field from a global perspective. It provides an introduction to the nature of international and transnational crimes and the theoretical perspectives that assist in understanding the relationship between social change and the waxing and waning of the crime opportunities resulting from globalization, migration, and culture conflicts. Written by a team of world experts, it examines the central role of victim rights in the development of legal frameworks for the prevention and control of transnational and international crimes. It also discusses the challenges to delivering justice and obtaining international cooperation in efforts to deter, detect, and respond to these crimes.
Author: United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Criminal Laws and Procedures
Publisher:
ISBN:
Category : Cigarette industry
Languages : en
Pages : 210
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Author: Jerry G. Thursby
Publisher:
ISBN:
Category : Cigarette industry
Languages : en
Pages : 48
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Book Description
In this paper, we develop and estimate a model of commercial smuggling in which some, but not all, firms smuggle a portion of the cigarettes they sell. The model is used to examine the effects on interstate cigarette smuggling of the Contraband Cigarette Act and a change in the federal excise tax. We find that both policies have unintentional effects. While the Contraband Cigarette Act was imposed to reduce interstate smuggling, we find it had the opposite effect. In contrast, an increase in the federal tax is not intended to affect smuggling, but we find it increases the portion of cigarette sales that is commercially smuggled.
Author: Federation of Tax Administrators (U.S.)
Publisher:
ISBN:
Category : Cigarettes
Languages : en
Pages : 40
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Book Description
Author: United States. Bureau of Alcohol, Tobacco, and Firearms
Publisher:
ISBN:
Category : Alcohol
Languages : en
Pages : 432
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Book Description
