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.

The presentation file is broken into two parts: Cigarettes and OTPs.

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February 2015

Authors:
Camille K. Gourdet
Hillary R. DeLong
Colin Goodman
Jamie F. Chriqui
Frank J. Chaloupka