Tobacco Taxes and Illicit Trade: Selected Analyses

$140.00

David Chapman (Editor)

Series: Drug Transit and Distribution, Interception and Control
BISAC: LAW075000

Tobacco products face varying levels of taxation in different locations, creating opportunities and incentives for illicit trade. Cigarettes are taxed at the federal, state, and in some cases, local levels. According to industry representatives, taxes and other fees make up significant components of the final price of cigarettes, averaging 53 percent of the retail price. This book examines incentives that are important for understanding cross-border and illicit trade in tobacco products; and different schemes used to generate profits from cross-border and illicit trade in tobacco products.
(Imprint: Nova)

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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

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