50 State Law Approaches to Reducing Cigarette Tax Avoidance and Taxing OTPs, 2005–2014
This presentation at the Society for Research on Nicotine and Tobacco meeting in February 2015 highlights research on how states have minimized cigarette tax avoidance through encrypted cigarette stamps, distinctive tribal stamps, and border tax rates. Also covered is research on what tax rates and federal law changes regarding other tobacco products (OTPs) have occurred between 2005–2014.
Topics: Cost-effectiveness / Economic impact of tobacco control / Impact on demand / Impact on the poor / Jobs and productivity / Tax and price / Tax avoidance and evasion / Tax levels and structure / Tobacco taxes revenues
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