A document discusses best practices in tobacco taxation according to the WHO. It recommends setting tobacco excise tax levels to account for at least 70% of retail prices. Currently, Nebraska's cigarette tax is less than half the average and ranks 38th highest. Increasing taxes would reduce tobacco use, with a 10% price increase lowering consumption by 4% and prevalence by 2%. Higher prices induce smokers to quit and prevent youth from starting.
This report discusses tobacco pricing and taxation in the United States. It finds that tobacco taxes have not kept pace with inflation since 1964, making cigarettes more affordable over time. As a result, cigarettes account for a smaller percentage of retail price today compared to 1964. The report examines studies on the price elasticity of tobacco, which suggest that higher taxes can effectively reduce tobacco consumption, though estimates vary. It argues that increasing tobacco taxes is a potent policy tool for tobacco control.
This study examines how state cigarette excise taxes impact the percentage of income smokers spend on cigarettes, particularly for lower-income smokers. The study analyzes data from the 2009-10 and 2012-13 National Adult Tobacco Surveys. A linear regression model finds that a $1 increase in state cigarette excise tax is associated with a 1-2% increase in the percentage of income smokers spend on cigarettes. This, along with coefficients for other income variables, indicates state cigarette taxes have a regressive effect, impacting lower-income smokers more.
The document discusses raising Maine's cigarette tax by $1.50 per pack. This would generate $47.37 million in new annual tax revenue. It would also reduce youth smoking by 15.7% and cause 11,800 fewer kids to become smokers. Additionally, it would save $436.88 million in long-term healthcare costs for the state. Raising taxes on other tobacco products could provide similar public health benefits and tax revenues.
This document summarizes evidence from numerous studies that have found smoke-free laws for restaurants and bars do not negatively impact business. The studies examined factors like sales, employment, profits, and found no effect or slightly positive trends after implementation of such laws. The document also notes that public health and many business and restaurant leaders now support smoke-free laws as beneficial for both health and business.
- Tobacco use kills over 400,000 Americans annually and costs nearly $100 billion in health care costs, while tobacco companies spend over $12 billion on marketing. Comprehensive tobacco prevention programs are proven to reduce smoking and help smokers quit.
- States collect over $25 billion annually from tobacco taxes and settlements, yet fund tobacco prevention programs at only a fraction of the recommended levels. Increasing funding of these programs to CDC-recommended levels would cost less than 15% of current tobacco revenues and save lives.
- Studies show that increased investment in tobacco prevention programs significantly reduces youth and adult smoking rates, as well as saving states money through lower tobacco-related healthcare costs over time. States should uphold their commitment to use tobacco
Tobacco use is still the leading preventable cause of death in the U.S., killing over 440,000 Americans each year. While smoking rates have declined, progress has stalled in recent years. Comprehensive tobacco control programs that increase tobacco taxes, implement smoke-free laws, fund anti-smoking media campaigns, and increase access to cessation services have been shown to effectively reduce smoking rates and the health burdens and economic costs of tobacco use. However, more remains to be done as the tobacco industry continues to outspend tobacco control efforts. Sustained funding and expansion of comprehensive tobacco control programs nationwide are needed to continue making progress toward creating a tobacco-free generation.
The Spanish tobacco tax loopholes and their consequencesUCT ICO
Ángel López-Nicolás
Grupo de Investigación en Economía, Políticas Públicas y Salud, Universidad Politécnica de Cartagena
Belén Cobacho
Centre de Recerca en Economia i Salut, Universitat Pompeu Fabra
Esteve Fernández
Institut Català d’Oncologia
ICO-WHO Symposium 2012
This report discusses tobacco pricing and taxation in the United States. It finds that tobacco taxes have not kept pace with inflation since 1964, making cigarettes more affordable over time. As a result, cigarettes account for a smaller percentage of retail price today compared to 1964. The report examines studies on the price elasticity of tobacco, which suggest that higher taxes can effectively reduce tobacco consumption, though estimates vary. It argues that increasing tobacco taxes is a potent policy tool for tobacco control.
This study examines how state cigarette excise taxes impact the percentage of income smokers spend on cigarettes, particularly for lower-income smokers. The study analyzes data from the 2009-10 and 2012-13 National Adult Tobacco Surveys. A linear regression model finds that a $1 increase in state cigarette excise tax is associated with a 1-2% increase in the percentage of income smokers spend on cigarettes. This, along with coefficients for other income variables, indicates state cigarette taxes have a regressive effect, impacting lower-income smokers more.
The document discusses raising Maine's cigarette tax by $1.50 per pack. This would generate $47.37 million in new annual tax revenue. It would also reduce youth smoking by 15.7% and cause 11,800 fewer kids to become smokers. Additionally, it would save $436.88 million in long-term healthcare costs for the state. Raising taxes on other tobacco products could provide similar public health benefits and tax revenues.
This document summarizes evidence from numerous studies that have found smoke-free laws for restaurants and bars do not negatively impact business. The studies examined factors like sales, employment, profits, and found no effect or slightly positive trends after implementation of such laws. The document also notes that public health and many business and restaurant leaders now support smoke-free laws as beneficial for both health and business.
- Tobacco use kills over 400,000 Americans annually and costs nearly $100 billion in health care costs, while tobacco companies spend over $12 billion on marketing. Comprehensive tobacco prevention programs are proven to reduce smoking and help smokers quit.
- States collect over $25 billion annually from tobacco taxes and settlements, yet fund tobacco prevention programs at only a fraction of the recommended levels. Increasing funding of these programs to CDC-recommended levels would cost less than 15% of current tobacco revenues and save lives.
- Studies show that increased investment in tobacco prevention programs significantly reduces youth and adult smoking rates, as well as saving states money through lower tobacco-related healthcare costs over time. States should uphold their commitment to use tobacco
Tobacco use is still the leading preventable cause of death in the U.S., killing over 440,000 Americans each year. While smoking rates have declined, progress has stalled in recent years. Comprehensive tobacco control programs that increase tobacco taxes, implement smoke-free laws, fund anti-smoking media campaigns, and increase access to cessation services have been shown to effectively reduce smoking rates and the health burdens and economic costs of tobacco use. However, more remains to be done as the tobacco industry continues to outspend tobacco control efforts. Sustained funding and expansion of comprehensive tobacco control programs nationwide are needed to continue making progress toward creating a tobacco-free generation.
The Spanish tobacco tax loopholes and their consequencesUCT ICO
Ángel López-Nicolás
Grupo de Investigación en Economía, Políticas Públicas y Salud, Universidad Politécnica de Cartagena
Belén Cobacho
Centre de Recerca en Economia i Salut, Universitat Pompeu Fabra
Esteve Fernández
Institut Català d’Oncologia
ICO-WHO Symposium 2012
How can charities develop and tailor a brand to maximise donor penetration? Four easy steps explained to identifying messages that work and appeal to target groups. Age groups targetted using social media. Cutting edge and cost effective market research helping charities improve fundraising reach.
Spreading the risk, piling up the opportunities - offshore wind diversification StephenGeoMills
Alan Duncan's presentation to AllEnergy in Glasgow on 5 May about the opportunities, especially for oil and gas companies for new entrants in offshore wind.
Opportunities in the journey to ‘subsidy free’ StephenGeoMills
Bruce Valpy's presentation to AllEnergy Conference in Glasgow on 4 May on how the offshore wind industry can get to subsidy free and the opportunities that presents to the supply chain
State of tobacco control in Nebraska 04 20-11 2Cindy Jeffrey
This document provides an overview of tobacco control efforts in Nebraska from the perspective of an economist. It discusses trends in tobacco use, policies to reduce tobacco use such as smoke-free laws and tobacco taxes, and tobacco industry marketing practices. The document summarizes that while tobacco use has declined, more can still be done through increased funding for tobacco prevention and cessation programs, stronger restrictions on tobacco marketing, and increasing tobacco taxes. Raising cigarette taxes in particular could generate over $90 million in additional tax revenues and reduce youth smoking initiation and adult smoking rates.
In the Minds of Men: Darwin and the New World Order, by Ian T. TaylorOrthodoxoOnline
A history of evolution: Darwin and such. Scientific arguments against evolution. Scientific arguments that the earth is very young. A discussion of atheism, secular humanism, etc.
The document discusses raising Maine's cigarette tax by $1.50 per pack. This would generate $47.37 million in new annual tax revenue. It would also reduce youth smoking by 15.7% and cause 11,800 fewer kids to become smokers. Additionally, it would save $436.88 million in long-term healthcare costs for the state. Raising taxes on other tobacco products could provide similar public health benefits and tax revenues.
This document discusses policies to prevent youth smoking in Colorado. It notes that tobacco kills over 4,400 people in Colorado each year, and 80-90% of smokers start by age 18. The tobacco industry spends over $12.5 billion annually on marketing, including $170.7 million in Colorado. New nicotine products like e-cigarettes are also increasing in popularity among youth. The document proposes several policy options to reduce youth access and initiation, including increasing cigarette taxes, enacting retailer licensing laws, restricting flavored products and sales near schools, and updating the tobacco-free schools law. There is strong evidence that limiting youth access through these types of policies can effectively reduce smoking rates.
West Virginia has some of the highest smoking rates in the country, especially among pregnant women and youth. Raising the tobacco tax by $1 per pack could significantly improve public health and generate new tax revenue for the state. An increased tax would reduce smoking rates and the health costs associated with tobacco-related illnesses. It could also deter youth from starting to smoke and encourage pregnant smokers to quit. West Virginia currently has one of the lowest tobacco taxes in the nation, and a tax increase would make its rate more comparable to surrounding states. The additional tax revenue of over $600 million in 5 years could be invested in programs to benefit residents' health and well-being.
The document discusses tobacco taxation in India. It analyzes data from the Global Adult Tobacco Survey from 2009-2010 which shows that 34.6% of Indian adults consume tobacco in some form. Tobacco consumption prevalence is higher in rural areas compared to urban areas. The document estimates the number of smokers of different tobacco products and finds that there are over 274 million tobacco users in India. It analyzes own-price elasticities of tobacco products estimated in previous studies. A 10% price increase resulting from taxes is estimated to decrease bidi consumption more than cigarette consumption based on the relative elasticities of demand. Higher taxes could thus potentially reduce tobacco use and related health impacts while also increasing government revenue.
The document discusses tobacco taxation in India. It analyzes data from the Global Adult Tobacco Survey from 2009-2010 which shows that 34.6% of Indian adults consume tobacco in some form. Tobacco consumption prevalence is higher in rural areas compared to urban areas. The document estimates the number of adults who currently smoke cigarettes, bidis, and use smokeless tobacco. It also provides estimates of own-price elasticities of demand for different tobacco products. Using these elasticities, it analyzes how a 10% increase in tobacco prices resulting from taxation would impact tobacco consumption levels and government revenues.
This document discusses the negative health impacts and costs of tobacco use and the effectiveness of comprehensive tobacco prevention and cessation programs. It notes that tobacco use is the leading preventable cause of health problems and costs in many states. While evidence-based prevention programs have been shown to significantly reduce youth and adult smoking rates, save lives and money, most states are still not adequately funding these programs compared to revenues from tobacco taxes and settlements. The tobacco industry also continues to heavily market their products and oppose policy changes. [/SUMMARY]
This submission was put together by Cancer Society Auckland Division on the Maori Affairs Inquiry into the Tobacco Industry in Aotearoa and the Consequences of Tobacco Use for Maori.
This article analyzes 40 top-selling brands of moist snuff in the United States to measure levels of nicotine, moisture, pH, un-ionized nicotine, and tobacco-specific nitrosamines (TSNAs). The study found wide variations across brands in addictive un-ionized nicotine (500-fold range) and carcinogenic TSNAs (18-fold range). Product characteristics like packaging and moisture appeared to correlate with un-ionized nicotine levels, while flavorings of cheaper brands may correlate with higher TSNAs. These findings warrant further study given marketing of smokeless tobacco as a smoking alternative and the expansion of flavored varieties.
Hp1 1 the tobacco altas 10th anniversay Alexander Li
The document summarizes a presentation about the 10th anniversary of the Tobacco Atlas. It discusses the global tobacco epidemic from public health, economic, and political perspectives. Some key points include that tobacco causes over 6 million deaths per year, with over 80% of deaths occurring in low and middle income countries. It also discusses trends in tobacco consumption, production, and control policies around the world. The Tobacco Atlas is presented as a tool to empower advocates and inspire policymakers to take action against the tobacco epidemic.
1) The document discusses sin taxes, which are taxes added to products seen as vices like alcohol and tobacco. It covers the conceptual framework, presents a model of sin taxes with inelastic and elastic demand, and discusses evidence on the impacts of sin taxes.
2) While sin taxes aim to reduce consumption and externalities from harmful products, generate revenue, and redistribute wealth, the evidence shows the effects depend on price elasticities and there is a risk of unintended costs like substitution or black markets.
3) Alternatives to sin taxes include prohibition, behavior change campaigns, or providing healthy incentives, but these may lack tax revenue or have no immediate impact on consumption.
The document summarizes key elements of the FDA regulation of tobacco, including requiring tobacco companies to disclose ingredients and research, restricting marketing appeals to youth and misleading health claims, strengthening restrictions on youth sales, informing consumers through improved warning labels and product testing standards, and regulating product contents to protect public health. It provides an overview of implementation timelines and opportunities for public input on the new regulations.
Spit tobacco, also known as smokeless tobacco or chewing tobacco, includes loose leaf chewing tobacco, plug chewing tobacco, dry snuff, moist snuff, and fine cut tobacco. Use of spit tobacco is rising among young people and is marketed toward them through sports sponsorships. Spit tobacco causes nicotine addiction and serious oral health issues like periodontal disease and oral cancer. While marketed as a safe alternative to smoking, spit tobacco contains 28 carcinogenic chemicals and is not a safe alternative to smoking. Users are considered hooked when they switch to stronger brands and cannot go for hours without it.
This document discusses Republic Act 10351 or the Tobacco and Liquor Sin Tax in the Philippines. It provides background on taxation and excise taxes in the Philippines. Tobacco and alcohol are subject to excise taxes, with tobacco farming being an important industry. The act restructured excise taxes on tobacco and alcohol. The document reviews related literature on the health impacts of tobacco and alcohol, reasons for their consumption, and the effects of prices and taxes on consumption. The statement of the problem outlines the research questions on the impact of the sin tax on consumers and distributors in Ilocos Norte.
There is growing concern over the consistency of youth tobacco use rates over the past few years across Canada. In Saskatchewan, this trend is particularly troubling, as tobacco use rates in the province are consistently greater than the national average. A popular hypothesis is that the availability of flavoured products is to blame.
This document discusses trends in youth smoking and factors that contribute to youth smoking rates. It provides statistics showing that thousands of youth try smoking or become daily smokers each day. Youth are more susceptible to addiction and long term health consequences of smoking. The document also discusses how tobacco companies advertise heavily to attract new smokers and how their ads communicate messages around popularity and fun. It outlines government attempts to reduce youth smoking through policies like the Tobacco Settlement and Family Smoking Prevention Act, which give the FDA more authority to regulate tobacco advertising and sales. Reducing youth smoking could help lower healthcare costs and improve public health.
Dr. Terry F. Pechacek, professor of health management and policy at the School of Public Health at Georgia State University, discusses strategies for tobacco control, including the impact of of e-cigarettes.
How can charities develop and tailor a brand to maximise donor penetration? Four easy steps explained to identifying messages that work and appeal to target groups. Age groups targetted using social media. Cutting edge and cost effective market research helping charities improve fundraising reach.
Spreading the risk, piling up the opportunities - offshore wind diversification StephenGeoMills
Alan Duncan's presentation to AllEnergy in Glasgow on 5 May about the opportunities, especially for oil and gas companies for new entrants in offshore wind.
Opportunities in the journey to ‘subsidy free’ StephenGeoMills
Bruce Valpy's presentation to AllEnergy Conference in Glasgow on 4 May on how the offshore wind industry can get to subsidy free and the opportunities that presents to the supply chain
State of tobacco control in Nebraska 04 20-11 2Cindy Jeffrey
This document provides an overview of tobacco control efforts in Nebraska from the perspective of an economist. It discusses trends in tobacco use, policies to reduce tobacco use such as smoke-free laws and tobacco taxes, and tobacco industry marketing practices. The document summarizes that while tobacco use has declined, more can still be done through increased funding for tobacco prevention and cessation programs, stronger restrictions on tobacco marketing, and increasing tobacco taxes. Raising cigarette taxes in particular could generate over $90 million in additional tax revenues and reduce youth smoking initiation and adult smoking rates.
In the Minds of Men: Darwin and the New World Order, by Ian T. TaylorOrthodoxoOnline
A history of evolution: Darwin and such. Scientific arguments against evolution. Scientific arguments that the earth is very young. A discussion of atheism, secular humanism, etc.
The document discusses raising Maine's cigarette tax by $1.50 per pack. This would generate $47.37 million in new annual tax revenue. It would also reduce youth smoking by 15.7% and cause 11,800 fewer kids to become smokers. Additionally, it would save $436.88 million in long-term healthcare costs for the state. Raising taxes on other tobacco products could provide similar public health benefits and tax revenues.
This document discusses policies to prevent youth smoking in Colorado. It notes that tobacco kills over 4,400 people in Colorado each year, and 80-90% of smokers start by age 18. The tobacco industry spends over $12.5 billion annually on marketing, including $170.7 million in Colorado. New nicotine products like e-cigarettes are also increasing in popularity among youth. The document proposes several policy options to reduce youth access and initiation, including increasing cigarette taxes, enacting retailer licensing laws, restricting flavored products and sales near schools, and updating the tobacco-free schools law. There is strong evidence that limiting youth access through these types of policies can effectively reduce smoking rates.
West Virginia has some of the highest smoking rates in the country, especially among pregnant women and youth. Raising the tobacco tax by $1 per pack could significantly improve public health and generate new tax revenue for the state. An increased tax would reduce smoking rates and the health costs associated with tobacco-related illnesses. It could also deter youth from starting to smoke and encourage pregnant smokers to quit. West Virginia currently has one of the lowest tobacco taxes in the nation, and a tax increase would make its rate more comparable to surrounding states. The additional tax revenue of over $600 million in 5 years could be invested in programs to benefit residents' health and well-being.
The document discusses tobacco taxation in India. It analyzes data from the Global Adult Tobacco Survey from 2009-2010 which shows that 34.6% of Indian adults consume tobacco in some form. Tobacco consumption prevalence is higher in rural areas compared to urban areas. The document estimates the number of smokers of different tobacco products and finds that there are over 274 million tobacco users in India. It analyzes own-price elasticities of tobacco products estimated in previous studies. A 10% price increase resulting from taxes is estimated to decrease bidi consumption more than cigarette consumption based on the relative elasticities of demand. Higher taxes could thus potentially reduce tobacco use and related health impacts while also increasing government revenue.
The document discusses tobacco taxation in India. It analyzes data from the Global Adult Tobacco Survey from 2009-2010 which shows that 34.6% of Indian adults consume tobacco in some form. Tobacco consumption prevalence is higher in rural areas compared to urban areas. The document estimates the number of adults who currently smoke cigarettes, bidis, and use smokeless tobacco. It also provides estimates of own-price elasticities of demand for different tobacco products. Using these elasticities, it analyzes how a 10% increase in tobacco prices resulting from taxation would impact tobacco consumption levels and government revenues.
This document discusses the negative health impacts and costs of tobacco use and the effectiveness of comprehensive tobacco prevention and cessation programs. It notes that tobacco use is the leading preventable cause of health problems and costs in many states. While evidence-based prevention programs have been shown to significantly reduce youth and adult smoking rates, save lives and money, most states are still not adequately funding these programs compared to revenues from tobacco taxes and settlements. The tobacco industry also continues to heavily market their products and oppose policy changes. [/SUMMARY]
This submission was put together by Cancer Society Auckland Division on the Maori Affairs Inquiry into the Tobacco Industry in Aotearoa and the Consequences of Tobacco Use for Maori.
This article analyzes 40 top-selling brands of moist snuff in the United States to measure levels of nicotine, moisture, pH, un-ionized nicotine, and tobacco-specific nitrosamines (TSNAs). The study found wide variations across brands in addictive un-ionized nicotine (500-fold range) and carcinogenic TSNAs (18-fold range). Product characteristics like packaging and moisture appeared to correlate with un-ionized nicotine levels, while flavorings of cheaper brands may correlate with higher TSNAs. These findings warrant further study given marketing of smokeless tobacco as a smoking alternative and the expansion of flavored varieties.
Hp1 1 the tobacco altas 10th anniversay Alexander Li
The document summarizes a presentation about the 10th anniversary of the Tobacco Atlas. It discusses the global tobacco epidemic from public health, economic, and political perspectives. Some key points include that tobacco causes over 6 million deaths per year, with over 80% of deaths occurring in low and middle income countries. It also discusses trends in tobacco consumption, production, and control policies around the world. The Tobacco Atlas is presented as a tool to empower advocates and inspire policymakers to take action against the tobacco epidemic.
1) The document discusses sin taxes, which are taxes added to products seen as vices like alcohol and tobacco. It covers the conceptual framework, presents a model of sin taxes with inelastic and elastic demand, and discusses evidence on the impacts of sin taxes.
2) While sin taxes aim to reduce consumption and externalities from harmful products, generate revenue, and redistribute wealth, the evidence shows the effects depend on price elasticities and there is a risk of unintended costs like substitution or black markets.
3) Alternatives to sin taxes include prohibition, behavior change campaigns, or providing healthy incentives, but these may lack tax revenue or have no immediate impact on consumption.
The document summarizes key elements of the FDA regulation of tobacco, including requiring tobacco companies to disclose ingredients and research, restricting marketing appeals to youth and misleading health claims, strengthening restrictions on youth sales, informing consumers through improved warning labels and product testing standards, and regulating product contents to protect public health. It provides an overview of implementation timelines and opportunities for public input on the new regulations.
Spit tobacco, also known as smokeless tobacco or chewing tobacco, includes loose leaf chewing tobacco, plug chewing tobacco, dry snuff, moist snuff, and fine cut tobacco. Use of spit tobacco is rising among young people and is marketed toward them through sports sponsorships. Spit tobacco causes nicotine addiction and serious oral health issues like periodontal disease and oral cancer. While marketed as a safe alternative to smoking, spit tobacco contains 28 carcinogenic chemicals and is not a safe alternative to smoking. Users are considered hooked when they switch to stronger brands and cannot go for hours without it.
This document discusses Republic Act 10351 or the Tobacco and Liquor Sin Tax in the Philippines. It provides background on taxation and excise taxes in the Philippines. Tobacco and alcohol are subject to excise taxes, with tobacco farming being an important industry. The act restructured excise taxes on tobacco and alcohol. The document reviews related literature on the health impacts of tobacco and alcohol, reasons for their consumption, and the effects of prices and taxes on consumption. The statement of the problem outlines the research questions on the impact of the sin tax on consumers and distributors in Ilocos Norte.
There is growing concern over the consistency of youth tobacco use rates over the past few years across Canada. In Saskatchewan, this trend is particularly troubling, as tobacco use rates in the province are consistently greater than the national average. A popular hypothesis is that the availability of flavoured products is to blame.
This document discusses trends in youth smoking and factors that contribute to youth smoking rates. It provides statistics showing that thousands of youth try smoking or become daily smokers each day. Youth are more susceptible to addiction and long term health consequences of smoking. The document also discusses how tobacco companies advertise heavily to attract new smokers and how their ads communicate messages around popularity and fun. It outlines government attempts to reduce youth smoking through policies like the Tobacco Settlement and Family Smoking Prevention Act, which give the FDA more authority to regulate tobacco advertising and sales. Reducing youth smoking could help lower healthcare costs and improve public health.
Dr. Terry F. Pechacek, professor of health management and policy at the School of Public Health at Georgia State University, discusses strategies for tobacco control, including the impact of of e-cigarettes.
This document discusses drugs and alcohol use in Canada as issues of well-being. It provides statistics on alcohol, tobacco, and marijuana use, finding that 78% of Canadians consume alcohol, 16% smoke tobacco, and 10.7% use cannabis. Younger age groups tend to have higher rates of substance use. The document suggests that substance abuse is often related to stress, and those with more financial resources are more able to develop addictions. It outlines organizations that raise awareness and provide support for substance abuse issues.
Running head TAXATION ON ALCOHOL AND TOBACCOTAXATION ON ALCOHOL.docxagnesdcarey33086
Running head: TAXATION ON ALCOHOL AND TOBACCO
TAXATION ON ALCOHOL AND TOBACCO 2
Taxation on alcohol and tobacco
Student name
Professor
Course title
Date
Taxation on alcohol and tobacco to solve medical costs
In the recent past, there has been massive health related as well as social issues such as domestic violence and family breaks arising from the use of alcohol and tobacco. To address such problems, the proponents of justice as well as civil rights movements recommend that the parties responsible for causing these problems should be take full accountability as far as solving the problems is concerned. Therefore, the breweries as well as cigarette producing companies have been on the spotlight. If the legislation to increase taxation on their products goes through, they may have nothing to smile about since their revenues will drastically reduce. Indeed an increase in taxes on alcohol as well as tobacco products should be increased in order to cater for the rising medical related costs, the increased health issues, and the social effects of alcohol and tobacco.
The use of alcohol and tobacco has led to major effects on the lives of the users. In most cases, the users are to blame for their use of these drugs. Many companies have played their role in ensuring that their products have been labeled and that they have provided a clear statement that indicated that the use of these drugs are useful to the individual’s health. All users tend to neglect the notices and opt to use these drugs, which later affect their health and social abilities and responsibilities. Despite their neglect to the notices provided by the companies, the government may play a role in reducing the influence and effects of the use of these drugs. For example, the government may raise the taxation of these drugs and use the extra funds in funding health programs to assist the affected individuals. Further, the government may further create health programs that sensitize individuals about the use of these drugs and the negative impact that the drugs may cause to their health. In addition, the government may provide laws and regulations that govern the production, sales and consumption of these drugs, the tobacco and alcohol.
For many years, tobacco and alcohol related health issues have been a thorn in the flesh. Specifically, it has caused three major categories of problems. To begin with, alcohol and tobacco products have resulted to a number of social problems. The society as well as the families of the victims of alcohol and tobacco related complications have undergone serious social problems especially due to death of a breadwinner. Furthermore, the domestic violence in most cases comes from the excessive use of alcohol. Secondly, the medics have raised alarm on the increased health complications arising from the use of alcohol as well as tobacco products. Thirdly, the alcohol and tobacco use has led to health related complications causing an increased medic.
The American Lung Association is advocating for stricter regulations on e-cigarettes to be in line with traditional tobacco products. They want e-cigarettes included in smoke-free laws, taxes equivalent to tobacco, and sales restrictions to limit youth access and appeal. Currently, e-cigarettes are not fully regulated by the FDA and only two counties in Maryland have imposed restrictions on their use. The ALA is targeting voters, delegates, and youth to increase awareness of the health risks and minimal research on e-cigarettes in order to gain support for bills regulating them like tobacco products.
Histololgy of Female Reproductive System.pptxAyeshaZaid1
Dive into an in-depth exploration of the histological structure of female reproductive system with this comprehensive lecture. Presented by Dr. Ayesha Irfan, Assistant Professor of Anatomy, this presentation covers the Gross anatomy and functional histology of the female reproductive organs. Ideal for students, educators, and anyone interested in medical science, this lecture provides clear explanations, detailed diagrams, and valuable insights into female reproductive system. Enhance your knowledge and understanding of this essential aspect of human biology.
Basavarajeeyam is a Sreshta Sangraha grantha (Compiled book ), written by Neelkanta kotturu Basavaraja Virachita. It contains 25 Prakaranas, First 24 Chapters related to Rogas& 25th to Rasadravyas.
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8 Surprising Reasons To Meditate 40 Minutes A Day That Can Change Your Life.pptxHolistified Wellness
We’re talking about Vedic Meditation, a form of meditation that has been around for at least 5,000 years. Back then, the people who lived in the Indus Valley, now known as India and Pakistan, practised meditation as a fundamental part of daily life. This knowledge that has given us yoga and Ayurveda, was known as Veda, hence the name Vedic. And though there are some written records, the practice has been passed down verbally from generation to generation.
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The UK is currently facing a Adhd Medication Shortage Uk, which has left many patients and their families grappling with uncertainty and frustration. ADHD, or Attention Deficit Hyperactivity Disorder, is a chronic condition that requires consistent medication to manage effectively. This shortage has highlighted the critical role these medications play in the daily lives of those affected by ADHD. Contact : +1 (747) 209 – 3649 E-mail : sales@trinexpharmacy.com
Muscles of Mastication by Dr. Rabia Inam Gandapore.pptx
Nebraska Tobacco Tax 04-20-11
1. 1 Best Practices in Tobacco Taxation Frank J. Chaloupka University of Illinois at Chicago Change – Challenge - Progress Tobacco Free Nebraska State Conference Lincoln, NE, April 20, 2011
2. 2 Overview Overview of tobacco taxation Impact of taxes/prices on tobacco use Earmarking revenues for tobacco control Industry price marketing Marketing restrictions Minimum pricing policies Counterarguments – Myths & Facts Summary and impact of a tax increase in Nebaraska
3. 3 WHO ‘Best Practices’ WHO Collaborating Centre on The Economics of Tobacco and Tobacco Control Frank Chaloupka Director UIC Health Policy Center
5. 5 Why Tax Tobacco? "Sugar, rum, and tobacco, are commodities which are no where necessaries of life, which are become objects of almost universal consumption, and which are therefore extremely proper subjects of taxation. Adam Smith, An Inquiry into the Nature and Causes of The Wealth of Nations, 1776
6. 6 Why Tax Tobacco? Efficient revenue generation Primary motive historically and still true in many countries today Very efficient source of revenue given: Historically low share of tax in price in many countries Relatively inelastic demand for tobacco products Few producers and few close substitutes Makes tobacco one of many goods and services that satisfies the “Ramsey Rule”
7. 7 Source: Tax Burden on Tobacco, 2010, and author’s calculations
8. 8 Source: Tax Burden on Tobacco, 2011, and author’s calculations
9. 9 Source: Tax Burden on Tobacco, 2011, and author’s calculations
10. 10 Why Tax Tobacco? Efficient revenue generation “This vice brings in one hundred million francs in taxes every year. I will certainly forbid it at once – as soon as you can name a virtue that brings in as much revenue” Napoleon III
11. 11 Why Tax Tobacco? Promote public health Increasingly important motive for higher tobacco taxes in many high income countries Emerging as important factor in some low and middle income countries Based on substantial and growing evidence on the effects of tobacco taxes and prices on tobacco use Particularly among young, less educated, and low income populations
13. 13 Why Tax Tobacco? Promote public health “… We [] have a package of six policy measures, known as MPOWER, that can help countries implement the provisions in the Convention. All six measures have a proven ability to reduce tobacco use in any resource setting. But tobacco taxes are by far the most effective.” Director General Dr. Margaret Chan, WHO, 2008
14. 14 Why Tax Tobacco? Cover the external costs of tobacco “Pigouvian” tax Less frequently used motive Account for costs resulting from tobacco use imposed on non-users Increased health care costs, lost productivity from diseases/death caused by exposure to tobacco smoke Increased financial costs from publicly financed health care to treat diseases caused by tobacco use Can also include “internalities” that result from addiction, imperfect information, and time inconsistent preferences
16. 16 WHO’s Best Practices in Tobacco Taxation Use tobacco excise tax increases to achieve the public health goal of reducing the death and disease caused by tobacco use As called for in Article 6 of the WHO FCTC Additional benefit of generating significant increases in tobacco tax revenues in short to medium term
17. 17 Types of Taxes Variety of tobacco Taxes on value of tobacco crop Customs duties on tobacco leaf, tobacco products imports and/or exports Sales taxes/Value added taxes Implicit taxes when government monopolizes production and/or distribution Excise Taxes Excise taxes are of most interest given specificity to tobacco products Specific (per unit, volume, weight) and ad valorem (based on price) excises
38. Average $1.45 per pack (48.5 cents in tobacco growing states; $1.57 in other states)
39.
40. State Cigarette Excise Tax Rates – 2002 WA VT MT ME ND OR MN NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR $2.00+ per pack GA AL MS $1.50-$1.99 per pack LA TX AK $1.00-$1.49 per pack FL 50-99 cents per pack HI <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System.
41. State Cigarette Excise Tax Rates – 2003 WA VT MT ME ND OR MN NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR $2.00+ per pack GA AL MS $1.50-$1.99 per pack LA TX AK $1.00-$1.49 per pack FL 50-99 cents per pack HI <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System.
42. State Cigarette Excise Tax Rates – 2004 WA VT MT ME ND OR MN NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR $2.00+ per pack GA AL MS $1.50-$1.99 per pack LA TX AK $1.00-$1.49 per pack FL 50-99 cents per pack HI <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System.
43. State Cigarette Excise Tax Rates – 2005 WA VT MT ME ND OR MN NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR $2.00+ per pack GA AL MS $1.50-$1.99 per pack LA TX AK $1.00-$1.49 per pack FL 50-99 cents per pack HI <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System.
44. State Cigarette Excise Tax Rates – 2006 WA VT MT ME ND OR MN NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR $2.00+ per pack GA AL MS $1.50-$1.99 per pack LA TX AK $1.00-$1.49 per pack FL 50-99 cents per pack HI <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System.
45. State Cigarette Excise Tax Rates – 2007 WA VT MT ME ND OR MN NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR $2.00+ per pack GA AL MS $1.50-$1.99 per pack LA TX AK $1.00-$1.49 per pack FL 50-99 cents per pack HI <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System.
46. State Cigarette Excise Tax Rates – 2008 WA VT MT ME ND OR MN NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR $2.00+ per pack GA AL MS $1.50-$1.99 per pack LA TX AK $1.00-$1.49 per pack FL 50-99 cents per pack HI <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System.
47. State Cigarette Excise Tax Rates – 2009 WA VT MT ME ND OR MN NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR $2.00+ per pack GA AL MS $1.50-$1.99 per pack LA TX AK $1.00-$1.49 per pack FL 50-99 cents per pack HI <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System.
48. State Cigarette Excise Tax Rates – 2010 WA VT MT ME ND OR MN Chicago$3.66 NH ID WI MA NY SD WY MI RI PA IA CT NV NE NJ OH IL NYC $5.85 IN UT DE CA WV CO VA MD KY KS MO D.C. NC TN AZ OK SC NM AR ≥ $3.00 per pack GA AL MS $2.00-$2.99 per pack LA TX $1.50-$1.99 per pack AK FL $1.00-$1.49 per pack Anchorage $3.45 HI 50-99 cents per pack <50 cents per pack CDC, Office on Smoking and Health. State Tobacco Activities Tracking and Evaluation (STATE) System. 30
60. 33 Source: Tax Burden on Tobacco, 2009, and author’s calculations
61. 34 Source: Tax Burden on Tobacco, 2011, and author’s calculations
62.
63. 36 WHO’s Best Practices in Tobacco Taxation Set tobacco excise tax levels so that they account for at least 70 percent of the retail prices for tobacco products Update of World Bank ‘yardstick’ of any taxes accounting for 2/3 to 4/5 of retail prices Well above where most countries are currently Further increases in countries that do reach this target
64. 37 Cigarette Taxation in NE Currently 38th highest state tax Less than ½ of average Would need to be $1.70 to get back to 17th highest tax $6.50 to get to total excises accounting for 70% of price
70. 40 Other Issues when Increasing Tobacco Taxes Adjust “discount” or “rebate” provided to stampers Avoids windfall for distributors who apply stamps; revenues go to state instead
75. 44 Prices and Tobacco Use Increases in tobacco product prices: Induce current users to try to quit Many will be successful in long term Keep former users from restarting Prevent potential users from starting Particularly effective in preventing transition from experimentation to regular use Reduce consumption among those who continue to use Lead to other changes in tobacco use behavior, including substitution to cheaper products or brands, changes in buying behavior, and compensation
76. 45 Prices and Tobacco Use Increases in tobacco product prices: 10% price increase reduces consumption by 4%
77. 46 Source: Tax Burden on Tobacco, 2009, and author’s calculations
78. 47 Source: Tax Burden on Tobacco, 2011, and author’s calculations
79. 48 Prices and Tobacco Use Increases in tobacco product prices: About half of impact on smoking prevalence 10% price increase reduces prevalence by 2%
80. 49 Source: BRFSS, Tax Burden on Tobacco, 2010, and author’s calculations
81. 50 Source: NHIS, Tax Burden on Tobacco, 2009, and author’s calculations Note: green data points for prevalence are interpolated assuming linear trend
82. 51 Source: BRFSS, Tax Burden on Tobacco, 2011, and author’s calculations
83. 52 Prices and Tobacco Use Increases in tobacco product prices: Prevalence reductions result of adult users quitting 10% price increase leads about 10% of smokers to try to quit About 1 in 5 successfully quit
85. 54 Prices and Tobacco Use Increases in tobacco product prices: Reductions in smoking intensity among those who continue to smoke Smoke fewer days Smoke fewer cigarettes on smoking days
87. 56 Prices and Tobacco Use Increases in tobacco product prices: Prevent youth from taking up tobacco use Youth 2-3 times more responsive to price than adults Lower incomes, peer influences, shorter smoking histories, greater emphasis on present costs Greatest impact in preventing youth from moving beyond experimentation into more regular smoking
88. 57 Source: YRBS, Tax Burden on Tobacco, 2010, and author’s calculations
89. 58 Source: MTF, Tax Burden on Tobacco, 2009, and author’s calculations
90. 59 Source: NE YTS and YRBS, Tax Burden on Tobacco, 2011, and author’s calculations
91. 60 Prices and Tobacco Use Increases in tobacco product prices: Reduce death and disease caused by tobacco use
108. Increasing The Tobacco Tax Supported as Way To Address State Budget Deficits As you may have heard, virtually all states are currently facing severe budget deficits. I am going to read you a list of proposals that have been suggested as a way to address the state budget deficit. After I read each one, please tell me if you FAVOR or OPPOSE that proposal. Oppose Favor Increase the state tobacco tax 60% 38% Reduce funding for road maintenance and construction 70% 26% 72% Increase the state sales tax 25% Reduce funding for health care programs 74% 22% Reduce funding for state law enforcement 78% 20% Increase the state income tax 20% 76% 19% 80% Increase the state gasoline tax 17% 81% Reduce funding for education Reduce funding for Medicaid services 81% 16% International Communications Research Survey January 2010; from McGoldrick 2010 Total numbers are rounded Darker shading indicates stronger intensity
110. 70 Industry Strategies Industry understands importance of tobacco taxes "With regard to taxation, it is clear that in the US, and in most countries in which we operate, tax is becoming a major threat to our existence." "Of all the concerns, there is one - taxation - that alarms us the most. While marketing restrictions and public and passive smoking (restrictions) do depress volume, in our experience taxation depresses it much more severely. Our concern for taxation is, therefore, central to our thinking...." Philip Morris, “Smoking and Health Initiatives”, 1985
111. 71 Tobacco Marketing Marketing Strategies – the 4 P’s: Product – design, packaging Price – including price promotions Place – availability, accessibility Promotion – advertising, sponsorship, etc. Most effective campaigns are well-integrated across different dimensions of marketing Source: NCI Monograph 19
117. More price-related marketing in states with greater spending on comprehensive tobacco control programs (Loomis, et al., 2006; Slater et al., 2001)
118.
119. With respect to greater price sensitivity of young people: "The major factor contributing to CAMEL's dramatic growth among Mid-West 18-24 year old males appears to be the increased level of Mid-West promotional support, and in particular, CAMEL's targeted promotions (which were implemented the same time as the boost in CAMEL's share and completed just prior to the downward trend)." Source: Chaloupka et al., 2002
120. 79 Sufficient Evidence that: Tobacco industry price discounting strategies, price-reducing marketing activities, and lobbying efforts mitigate the impact of tobacco excise tax increases.
124. Comprehensive advertising bans reduce cigarette consumptionConsumption trends, countries with bans vs. those without Source: Saffer, 2000
125. 83 Minimum Pricing Policies 25 states with minimum pricing policies Including Nebraska Typically mix of minimum markups to wholesale and retail prices Median wholesale markup 4% (4.75% in NE) Median retail markup 8% (8% in NE) 7 states prohibit use of price promotions in minimum price calculation Including Nebraska Little impact on actual retail prices Greater impact where promotions excluded Sources: CDC, 2010; Feighery, et al., 2005
127. Impact on Revenues By J Scott Moody, 4/2/08, from an AP story: AUGUSTA — “A coalition of health groups today urged lawmakers to increase the cigarette tax by a $1 per pack, saying the increase will encourage more people to quit smoking and generate more money for health programs. Translation: Fewer people smoking equals more cigarette tax revenue? Someone needs a math lesson.”
128.
129.
130.
131. total taxes account for less than half of price, on average
145. 80% of original sales at double the tax increases revenues by 60%
146.
147.
148. All significant state tax increases resulted in significant increases in state tax revenues
149. Nominal increases in revenues sustained over time in states without tobacco control programs
150. Nominal revenues decline in states with tobacco control programs, but are significantly higher than before tax increase
151.
152.
153. 95 WHO “Best Practices” for Tobacco Excise Taxes Earmark a portion of tobacco tax revenues for related/other tobacco control and/or health promotion efforts Maximizes the health impact of tobacco tax increases Increases public support for tax increases
154.
155.
156. Impact on Businesses More recent argument that higher taxes will harm convenience stores New analysis Number of convenience stores (convenience only, gas stations, both), by state, 1997-2009 State cigarette tax rates and smoke-free air policies Economic conditions (income, unemployment, gas prices) Multivariate, fixed effects econometric models
157. Impact on Businesses Results: Positive association between state cigarette tax and number of convenience stores “overshifting” of cigarette tax in retail price Substitution of spending on cigarettes to spending on other products $1.00 tax increase associated with increase of 11 stores per million population No impact of smoke-free policies Robust to alternative specifications and empirical methods
158. 100 WHO “Best Practices” for Tobacco Excise Taxes Do not allow concerns about employment impact to prevent tobacco tax increases Tobacco employment often declining even where tobacco product consumption rising Reductions in tobacco-dependent employment are offset by increases in other sectors Where concerns are significant, use tax revenues to support transition from tobacco farming/manufacturing to other activities
159. Tax Avoidance & Evasion April 1, 2008 – New York Sun A pack of premium cigarettes in New York City now costs $7 or $8; prices would rise to above $9. Opponents of the tax increase argue that higher prices would drive smokers to seek ways to evade the law and purchase cheaper cigarettes from smugglers or in neighboring states, blunting potential revenue gains for the state. "It's a black market gold mine," a senior fellow at the Manhattan Institute, E.J. McMahon, said of the proposed tax.
163. 105 Combating Tax Evasion California’s high-tech tax stamp Adopted 2002; fully implemented 2005 Coupled with better licensing standards Examined with hand-held scanners Thousands of compliance checks, hundreds of citations Generated over $124 million in revenues during 20 month period (mid-2004 through late 2005)
164.
165. Major shipping companies (e.g. UPS, Federal Express) agree not to ship cigarettes to consumers
171. Other states (e.g. WA) enter into “compacts” with tribes that result in comparable taxes imposed on reservation sales with most/all of revenues kept by tribe
172. Others apply different tax stamps for cigarettes sold to residents and non-residents of reservations
173.
174. 109 WHO’s Best Practices in Tobacco Taxation Strengthen tobacco tax administrators’ capacity by licensing all involved in tobacco product manufacturing and distribution Facilitates identification of those engaged in illegal trade Enhances ability to penalize those engaged in illegal trade License suspension, revocation
175. 110 WHO’s Best Practices in Tobacco Taxation Ensure certain, swift and severe penalties for those caught engaging in illicit trade in tobacco products Increased the expected costs of engaging in illicit trade Administrative sanctions coupled with licensing
176.
177. Impact on the Poor Need to consider overall fiscal system Key issue with tobacco taxes is what’s done with the revenues generated by the tax Greater public support for tobacco tax increases when revenues are used for tobacco control and/or other health programs Net financial impact on low income households can be positive when taxes are used to support programs targeting the poor Concerns about regressivity offset by use of revenues for programs directed to poor
178. 114 WHO “Best Practices” for Tobacco Excise Taxes Do not view low taxes and prices for some tobacco products as a “pro-poor” policy Do not allow concerns about the regressivity of higher tobacco taxes to prevent tobacco tax increases High tobacco taxes on all tobacco products will result in greater reductions in tobacco use among the poor Results in a progressive distribution of the health and economic benefits that result – a truly “pro-poor” policy
180. 116 Summary Increases in tobacco prices lead to significant reductions in tobacco use Higher tobacco taxes are most direct option for increasing prices Restricting price-reducing marketing would add to impact of tax increases Claims of negative economic impact of tax and price increases false or greatly exaggerated
189. Reduce the $738 million spent to treat diseases caused by smoking
190.
Editor's Notes
Compared with lower-income individuals (whose income is below FPL or 100-200% below FPL), higher-income individuals (whose income is greater than 200% FPL) have a larger share of the tax increase and smaller share of reduced deaths. This is because lower-income tobacco users are more price sensitive and they quit or reduce tobacco consumption more than the higher-income tobacco users.