We the impact of state cigarette taxes and smoke-free legislation on adolescent smoking overall as well as test whether there were differential policy effects across the teenage years. Changes in tobacco control policies across and within US states created a natural experiment, which we were able to evaluate using data on more than 717,000 adolescents from 43 states. In the Youth Risk Behavior Survey (YRBS), adolescents’ self-report on how many days they smoked cigarettes over the past month. We linked information on state cigarette taxes and smoke-free restaurant legislation to each adolescent based on the year the survey was completed.
Koszegi and I show that, given these differences, cigarette taxes are in general not very regressive, since the larger self-control benefits for lower income groups compensate for the higher taxes they pay as a share of income. Indeed, if self-control problems are large, then cigarette taxes can be highly progressive under this alternative approach. The point is that, with a price elasticity of minus one, the poor as a group spend no more of their incomes on cigarettes after tax increases than they did before; the higher spending among those who still smoke is offset by the savings among those who quit. But, as a group, the poor are much healthier as a result of the fact that they have reduced their smoking. So, on net, they are better off from the higher prices if they wanted to quit smoking, but could not because of self-control problems.
5713, to the person importing the cigarettes into the United States allowing the person to import the cigarettes; and (B) the customs form containing, with respect to the cigarettes, the internal revenue tax information required by the U.S.
On the first business day of each month, each personlicensedto affix the State tax stamp to cigarettes shall file with the Department, forall cigarettesimported into the United States to which the person has affixed the tax stampin thepreceding month: (1) a copy of: (A) the permit issued pursuant to the Internal Revenue Code, 26 U.S.C.
Tax Exempt", "For Use Outside U.S.", or similar wording; or (ii) does not comply with: (aa) all requirements imposed by or pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including but not limited to the precise warning labels specified in the federal Cigarette Labeling and Advertising Act, 15 U.S.C.
On and afterthe effective date of this amendatory Act of 1989, in addition to any other taximposed by this Act, a tax is imposed upon any person engaged in business as aretailer of cigarettes at the rate of 5 mills per cigarette sold orotherwise disposed of in the course of such business in this State.
In 2007, states collected more than $19 billion in cigarette taxes, and Maryland, which doubled its tax to $2 in January was one of 10 states that voted last year to increase those collections.
On and after the effective date of this amendatory Act of 1993, in additionto any other tax imposed by this Act, a tax is imposed upon any person engagedin business as a retailer of cigarettes at the rate of 7 mills per cigarettesold or otherwise disposed of in the course of such business in this State.
The federal government, meantime, collects nearly $7 billion annually in cigarette excise taxes and would have raised those taxes, effective this year, but for the presidential veto of the S-chip legislation, which House Democrats have said is near the top of their agenda for next year.
Omar Little’s hometown, Baltimore, does not collect city taxes on cigarettes, but some municipalities do, for a total of up to $600 million a year.
On and after December 1, 1985, in addition to anyother tax imposed by this Act, a tax is imposed upon any person engaged inbusiness as a retailer of cigarettes in this State at a rate of 4 mills percigarette sold or otherwise disposed of in the course of such business inthis State.
On and after December 15, 1997, in additionto any other tax imposed by this Act, a tax is imposed upon any person engagedin business as a retailer of cigarettes at the rate of 7 mills per cigarettesold or otherwise disposed of in the course of such business of this State.
(The combined taxes of New York State and New York City are the highest in the country at $4.25 a pack — $1.50 for the city and $2.75 for the state, including a $1.25 state tax increase that took effect June 3.)
But taxes are not the only government revenue from cigarettes.
All of the moneys received by the Department of Revenue pursuant to this Actand the Cigarette Use Tax Act from the additional taxes imposed by thisamendatory Act of 1997, shall be paid each month into the Common School Fund.
In addition to any other tax imposed by this Act, a tax isimposed upon any person engaged in business as a retailer of cigarettes inthis State at a rate of 1/2 mill per cigarette sold or otherwise disposedof in the course of such business in this State on and after January 1,1947, and shall be paid into the Metropolitan Fair and Exposition AuthorityReconstruction Fund or as otherwise provided in Section 29.