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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

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.

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

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.

Tobacco Taxes

Tobacco Taxes PDF Author: Asian Development Bank
Publisher: Asian Development Bank
ISBN: 9290928913
Category : Self-Help
Languages : en
Pages : 59

Book Description
This study analyzes the potential fiscal, health, and poverty impacts of increasing cigarette taxes in five countries---the People's Republic of China, India, the Philippines, Thailand, and Viet Nam. For each of these countries, increasing taxes on cigarettes would result in substantially fewer long-term smokers and a reduction in premature deaths from tobacco-related diseases, while increasing tax revenues. The poorest groups in each country only bear a small part of the extra tax burdens, but do reap a substantial proportion of the health benefits of reduced smoking.

Tobacco Control Policy

Tobacco Control Policy PDF Author: Kenneth E. Warner
Publisher: John Wiley & Sons
ISBN: 078798745X
Category : Medical
Languages : en
Pages : 610

Book Description
Required reading for anyone wishing to be conversant with tobacco control policy, the book is edited by Kenneth E. Warner—dean of the School of Public Health at the University of Michigan and a leading tobacco policy researcher—who leads with an overview of the field. Warner’s overview is supported by reprints of some of the field’s most significant articles, written by leading scholars and practitioners. The topics discussed are: Taxation and Price Clean Indoor Air Laws Advertising, Ad Bans, and Counteradvertising Possession, Use, and Purchase (PUP) Laws and Sales to Minors Cessation Policy Comprehensive State Laws

Public Health Implications of Raising the Minimum Age of Legal Access to Tobacco Products

Public Health Implications of Raising the Minimum Age of Legal Access to Tobacco Products PDF Author: Institute of Medicine
Publisher: National Academies Press
ISBN: 0309316278
Category : Medical
Languages : en
Pages : 341

Book Description
Tobacco use by adolescents and young adults poses serious concerns. Nearly all adults who have ever smoked daily first tried a cigarette before 26 years of age. Current cigarette use among adults is highest among persons aged 21 to 25 years. The parts of the brain most responsible for cognitive and psychosocial maturity continue to develop and change through young adulthood, and adolescent brains are uniquely vulnerable to the effects of nicotine. At the request of the U.S. Food and Drug Administration, Public Health Implications of Raising the Minimum Age of Legal Access to Tobacco Products considers the likely public health impact of raising the minimum age for purchasing tobacco products. The report reviews the existing literature on tobacco use patterns, developmental biology and psychology, health effects of tobacco use, and the current landscape regarding youth access laws, including minimum age laws and their enforcement. Based on this literature, the report makes conclusions about the likely effect of raising the minimum age to 19, 21, and 25 years on tobacco use initiation. The report also quantifies the accompanying public health outcomes based on findings from two tobacco use simulation models. According to the report, raising the minimum age of legal access to tobacco products, particularly to ages 21 and 25, will lead to substantial reductions in tobacco use, improve the health of Americans across the lifespan, and save lives. Public Health Implications of Raising the Minimum Age of Legal Access to Tobacco Products will be a valuable reference for federal policy makers and state and local health departments and legislators.

Preventing Tobacco Use Among Youth and Young Adults

Preventing Tobacco Use Among Youth and Young Adults PDF Author:
Publisher:
ISBN:
Category : Nicotine addiction
Languages : en
Pages : 22

Book Description
This booklet for schools, medical personnel, and parents contains highlights from the 2012 Surgeon General's report on tobacco use among youth and teens (ages 12 through 17) and young adults (ages 18 through 25). The report details the causes and the consequences of tobacco use among youth and young adults by focusing on the social, environmental, advertising, and marketing influences that encourage youth and young adults to initiate and sustain tobacco use. This is the first time tobacco data on young adults as a discrete population have been explored in detail. The report also highlights successful strategies to prevent young people from using tobacco.

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

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.

Curbing the Epidemic

Curbing the Epidemic PDF Author: Prabhat Jha
Publisher: World Bank Publications
ISBN: 9780821345191
Category : Social Science
Languages : en
Pages : 140

Book Description
Annotation. Addresses important economic and social issues confronting policymakers when dealing with the issue of tobacco control and its impact on the social and economic resources of both developed and developing countries.

Effectiveness of Tax and Price Policies for Tobacco Control

Effectiveness of Tax and Price Policies for Tobacco Control PDF Author: IARC Working Group on the Effectiveness of Tax and Price Policies for Tobacco Control
Publisher:
ISBN:
Category : Health & Fitness
Languages : en
Pages : 380

Book Description
This new volume of the IARC Handbooks of Cancer Prevention in Tobacco Control presents a critical review and evaluation of the evidence by 25 international experts from twelve countries on the economics, epidemiology, public policy and tobacco control aspects of tax and price policies. The working group draws conclusions about the effectiveness of tax and price measures to control tobacco use in the population. The Handbook covers an overview of tobacco taxation; industry pricing strategies and other industry initiatives diluting the effects of taxes on consumption; tax, price and aggregated demand for tobacco, as well as demand at the individual level in adults, young people and the economically disadvantaged; tax avoidance and tax evasion and the economic and health impacts of tobacco taxation. This body of evidence and the consensus evaluation of 18 concluding statements on the impact of interventions to increase the price of tobacco products, can assist policy makers, government officials, evaluators and researchers working in tobacco control and disease prevention, to base their decisions on the latest scientific evidence.

Varieties of Qualitative Research

Varieties of Qualitative Research PDF Author: John Van Maanen
Publisher: SAGE Publications, Incorporated
ISBN:
Category : Business & Economics
Languages : en
Pages : 160

Book Description
The authors of this volume highlight innovative ways of collecting and analyzing qualitative data about organizations and provide in-depth illustrations of three alternative strategies for using these data. The means of amassing data which are discussed include: videotape, time-lapse photography, and computer graphics.

Economics of Tobacco Control in China

Economics of Tobacco Control in China PDF Author: Teh-Wei Hu
Publisher: World Scientific Series in Global Health Economics and Public Policy
ISBN: 9789813108714
Category : Tobacco use
Languages : en
Pages : 284

Book Description
Economic costs attributable to smoking in China : update and an 8-year comparison, 2000-2008 / Lian Yang, Hai-Yen Sung, Zhengzhong Mao, Teh-wei Hu, and Keqin Rao -- Secondhand smoke exposure at home in rural China / Tingting Yao, Hai-Yen Sung, Zhengzhong Mao, Teh-wei Hu, and Wendy Max -- The healthcare costs of secondhand smoke exposure in rural China / Tingting Yao, Hai-Yen Sung, Zhengzhong Mao, Teh-wei Hu, and Wendy Max -- Quantity, quality, and spatial price variation of tobacco : demand analysis of household survey data in China / Yuyu Chen and Weibo Xing -- The effect of cigarette prices on brand-switching in China : a longitudinal analysis of data from the ITC China survey / Justin S White, Jing Li, Teh-wei Hu, Geoffrey T Fong, and Yuan Jiang -- The heterogeneous effects of cigarette prices on brand choice in China : implications for tobacco control policy / Jing Li, Justin S. White, Teh-wei Hu, Geoffrey T. Fong, and Yuan Jiang -- The epidemic of gift giving : a social barrier to tobacco control in China / Xiulan Zhang, Steve Lin and Teh-wei Hu -- The role of taxation in tobacco control and its potential economic impact in China / Teh-wei Hu, Zhengzhong Mao, Jian Shi, and Wendong Chen -- Recent tobacco tax rate adjustment and its potential impact on tobacco control in China / Teh-wei Hu, Zhengzhong Mao, and Jian Shi -- Can increases in the cigarette tax rate be linked to cigarette retail prices? : solving mysteries related to the cigarette pricing mechanism in china / Song Gao, Rong Zheng, and Teh-wei Hu -- The potential effects of tobacco control in China : projections from the China Simsmoke simulation model / David Levy, Ricardo L Rodríguez-Buño, Teh-Wei Hu, and Andrew E Moran -- The consequences of tobacco tax on household health and finances in rich and poor smokers in China : an extended cost-effectiveness analysis / Stéphane Verguet, Cindy L Gauvreau, Sujata Mishra, Mary MacLennan, Shane M Murphy, Elizabeth D Brouwer, Rachel A Nugent, Kun Zhao, Prabhat Jha, and Dean T Jamison -- WHO framework convention on tobacco control in China : barriers, challenges and recommendations / Teh-Wei Hu, Anita H. Lee, and Zhengzhong Mao -- Tobacco control in China : from policy research to practice and the way forward / Teh-wei Hu and Xiulan Zhang