Table of Contents
Table of Contents
Preface
Chapter 1 – Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees (pp. 1-36)
United States Government Accountability Office
Chapter 2 – Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes (pp. 37-86)
United States Government Accountability Office
Chapter 3 – Tobacco Taxes: Disparities in Rates for Similar Smoking Products Continue to Drive Market Shifts to Lower-Taxed Options. Statement of David Gootnick, Director, International Affairs and Trade, Government Accountability Office. Hearing on ”Tobacco: Taxes Owed, Avoided, and Evaded” (pp. 87-110)
Chapter 4 – Testimony of John J. Manfreda, Administrator, Alcohol and Tobacco Tax and Trade Bureau. Hearing on ”Tobacco: Taxes Owed, Avoided, and Evaded” (pp. 111-124)
Chapter 5 – Present Law And Background Relating to Tobacco Excise Taxes (pp. 125-150)
Joint Committee on Taxation
Index