63:
20:
4860:
1874:. According to ABC News, the study found that "higher cigarette taxes may be financially hurting low-income smokers rather than making them more likely to quit." Among the 13,000 surveyed in New York State, lower income smokers (those in households making under $ 30,000) spent 23.6 percent of their income on cigarettes, compared to two percent by higher income New York residents and an average of 14 percent among lower income smokers nationally.
1671:
4418:
1659:
1831:(CDC) more than half of all smokers are low income. The CDC also notes that, "However, because low-income groups are more responsive to price increases, increasing the real price of cigarettes can reduce cigarette consumption among low income smokers by a greater percentage than among higher income smokers, and thereby diminish socioeconomic smoking disparities. Further, lower income communities also suffer from
4870:
1863:’s first report and general antismoking sentiment, shows the same relationship between tax increases and declining smoking rates that are prevalent today, suggesting that popular attitudes towards smoking are not a confounding factor. Tobacco taxes also produce significant improvements in public health, and arguments about alleged adverse economic effects of such taxes tend to be unsupported.
2561:. Twelve states tax e-cigarettes per milliliter of liquid or consumable material. Fifteen states, the District of Columbia, and the U.S. Virgin Islands tax e-cigarettes on a percentage of a specified cost. Four states tax closed e-cigarette systems (prefilled cartridges) per milliliter of liquid and open e-cigarette systems (refillable cartridges) on a percentage of a specified cost.
3323:
Section 5701(b) of such Code is amended — (1) by striking ‘‘$ 19.50 per thousand ($ 17 per thousand on cigarettes removed during 2000 or 2001)’’ in paragraph (1) and inserting ‘‘$ 50.33 per thousand’’, and (2) by striking ‘‘$ 40.95 per thousand ($ 35.70 per thousand on cigarettes removed during 2000
1910:
While the price of cigarettes has continuously increased since 1965, the percentage of that price going towards taxes is now half of what it was then. As of 2011, Phillip Morris lists total government revenue, including federal, state, local, and sales taxes, as 55% of the estimated retail price of a
1901:
From foreign experience, scholars also suggest that while tax on cigarettes can allow total cigarette consumption to be effectively controlled, they can also increase smuggling and cause a loss of income for the government. As smuggled cigarettes are a substitute of taxed cigarettes, the price of the
1855:
rates overall drop about seven percent. This rate is also true amongst minorities and low income population smokers. Similar reductions in smoking rates following cigarette tax increases have been found among sexual minorities. The rates of calls to quitting hotlines are directly related to cigarette
1918:
on cigarette taxes around the world, the U.S. is ranked 36th out of the 50 most populous countries in terms of the percent of cigarette pack costs from taxes. Their data estimates that taxes make up 42.5% of the cost of a pack of cigarettes in the U.S., compared to 82.2% in the United
Kingdom, which
1777:
did not ratify a tobacco excise tax until well into the 20th century. In 1921, Iowa became the first state to pass a tobacco excise tax at the state level in addition to the federal tax. Other states quickly followed suit, and by 1950, 40 states and
Washington D.C. enacted taxes on cigarette sales.
1897:
agreed to pay a total of $ 325 million to settle claims related to the smuggling. A Reynolds subsidiary, Northern Brands
International Inc., was fined $ 75 million after pleading guilty under the Canadian Criminal Code to one count of conspiracy for helping others sell contraband cigarettes. While
2540:
to be cigarettes for taxation purposes) and the last to impose taxes for smokeless and pipe tobaccos in 2016. Of the 49 states that do impose in this category, Florida does not tax cigars, though all other tobacco products are taxed. The federal government charges different non-cigarette excise
1750:
on tobacco products. Hamilton's original proposal passed after major modifications, only to be repealed shortly thereafter with an insignificant effect on the federal budget. Even though
Hamilton's tax on tobacco failed, tobacco taxation continued to play an important role in American history.
1802:
opposed the increase in 2016 (Amendment 3). Their opposition is largely attributed to close ties with in-state institution
Washington University in St. Louis. That university desired greater freedom to apply for grant money under the proposed law which largely prohibited such expenditures.
1793:
have also implemented their own citywide cigarette taxes. The combined federal, state, county, and local tax on a pack of 20 cigarettes in the city of
Chicago, in Cook County, Illinois, is $ 7.42, the highest in the entire country. The lowest rate in the nation is in
1822:, who has studied the long-run price elasticity of cigarettes, the tax increase as a result of the Children's Health Insurance Program Reauthorization Act increases the price of cigarettes 13.3% which ultimately means a 10.6% decrease in unit sales. The
1769:
and the federal government's need for additional revenue. After the war, many of these excise taxes were repealed but the tax on tobacco remained. In fact, by 1868 the federal government's main source of income came from these lingering tobacco taxes.
1810:
was signed into law, which raised the federal tax rate for cigarettes on April 1, 2009 from $ 0.39 per pack to $ 1.01 per pack. The increase was to help cover the cost of increased coverage under the State
Children's Health Insurance Program (SCHIP).
1898:
the smuggling operation was ongoing in the 1990s, tobacco companies were lobbying federal and provincial governments to lower cigarette taxes, pointing to the prevalence of contraband product as all the more reason to reduce taxes.
1826:
calculates these numbers to determine a predicted $ 1 billion loss for states. Another argument against this bill claims it to be regressive, holding that the tax increase unfairly targets the poor because according to the
1007:
1851:; the greater the amount of the tax increase, the fewer cigarettes that are bought and consumed. This is especially prevalent among teenagers. For every ten percent increase in the price of a pack of cigarettes,
3947:
2536:, are also common in the United States. Forty-nine states and the District of Columbia have such a non-cigarette tax(es), Pennsylvania being the sole exception, with no cigar tax at all (though it considers
3301:
1856:
tax hikes. When
Wisconsin raised its state cigarette tax to $ 1.00 per pack, the hotline received a record of 20,000 calls in a two-month time period versus its typical 9,000 calls annually.
1807:
1902:
former would also increase for higher tax rates. Consumption of cigarettes in total then drop as consumers must pay more regardless of whether they buy smuggled or taxed products.
1870:
conducted an analysis of data from the 2010-2011 New York and national Adult
Tobacco Surveys to assess the financial burden cigarette taxes place on low-income families for the
3272:
1847:
officials is that many studies show that this leads to a decrease in smoking rates. The relationship between smoking rates and cigarette taxes follows the property of
3951:
4179:
4123:
4807:
3864:
4735:
2545:, large cigars, and small cigars. Cigarette papers and tubes are also taxed. As of June 2019, ten states and Washington, D.C. also had excise taxes on
2504:
The above table does not include the federal excise tax on cigarettes of $ 1.01 per pack, cigarette taxes levied by individual municipalities (such as
4239:
4632:
4149:
4101:
3334:
3232:
1353:
4914:
4797:
3721:
3160:
The above table does not include electronic cigarette taxes levied by county and municipal-level jurisdictions (such as those placed by
4201:
1828:
4023:
1726:
and local cigarette-specific taxes. Cigarette taxation has appeared throughout
American history and is still a contested issue today.
3579:
1210:
4518:
1075:
1070:
3859:
511:
3447:"Tax, price and cigarette smoking: evidence from the tobacco documents and implications for tobacco company marketing strategies"
2492:
1735:
1424:
1017:
238:
506:
4904:
4730:
3270:
4265:"Electronic Nicotine Delivery Systems: Executive Summary of a Policy Position Paper From the American College of Physicians"
4354:
1860:
1624:
4830:
4782:
1871:
1499:
3806:
4787:
1701:
1564:
687:
199:
4586:
4561:
3510:
1025:
773:
4164:
3832:
1882:
States with high taxes often have cigarettes smuggled in from lower taxed states and a black market is created. The
4772:
490:
4637:
4528:
4449:
3192:
672:
268:
4883:
3837:
2557:
As of December 31, 2021, 30 states and the District of Columbia have passed legislation that requires a tax on
1894:
1629:
1348:
4710:
1634:
593:
62:
4725:
4659:
1332:
623:
4715:
1798:, at 17 cents, where the state's electorate voted to keep it that way in 2002, 2006, 2012, and 2016. The
1574:
1544:
4312:
4076:
4720:
1818:
which feared that it would lead to lower state tax revenue. According to Nobel Prize-winning economist
1762:
955:
427:
3352:""We Told You So:" Increased Tobacco Tax Rate Reduces Revenues in Arkansas - Americans for Tax Reform"
4909:
4835:
4687:
4548:
1915:
1832:
1002:
580:
537:
388:
243:
92:
3327:
3211:
4919:
4873:
4825:
4347:
3351:
2454:
1815:
1594:
1012:
496:
4215:
3999:
3655:
4762:
4757:
3236:
2404:
1799:
1609:
1549:
1060:
1055:
677:
558:
209:
3505:
4840:
4802:
4677:
4627:
4601:
2533:
1848:
1755:
1694:
1519:
1404:
1399:
995:
574:
393:
3927:
3887:
3556:"President Obama Signs Children's Health Insurance And Federal Tobacco Tax Increase Into Law"
3161:
1599:
1524:
1489:
1474:
1394:
1384:
628:
548:
543:
464:
4050:
3446:
4878:
4845:
4649:
4490:
4397:
3759:
3583:
2558:
2546:
2034:
1782:
1619:
1584:
1559:
1439:
1419:
586:
263:
124:
3187:
1734:
Although cigarettes were not popular in the United States until the mid-19th century, the
8:
4924:
4863:
4566:
4382:
4340:
4139:
New York State Excise Tax on Cigarettes to Increase on September 1, 2023, (July 31, 2023)
3403:
3177:
2496:
1893:
Tobacco companies themselves have been involved in tobacco smuggling. In 2010 in Canada,
1758:
1639:
1539:
1534:
1479:
1464:
1454:
1449:
1444:
1389:
1379:
1374:
1358:
1228:
1174:
977:
485:
3763:
1927:
The following table lists U.S. state and territory tax rates (as of September 1, 2023):
4682:
4571:
4377:
3974:
3915:
3903:
3782:
3747:
3697:
3680:
3532:
3471:
3250:
1883:
1766:
1743:
1614:
1604:
1589:
1579:
1554:
1504:
1469:
1459:
1429:
1414:
1409:
1264:
1179:
967:
931:
852:
731:
449:
87:
3555:
2541:
taxes, according to the following 6 categories: snuff, chewing tobacco, pipe tobacco,
23:
Map showing excise tax per cigarette pack levied in each U.S. state/district/territory
4767:
4596:
4533:
4495:
4402:
4294:
4286:
3923:
3907:
3787:
3702:
3637:
3537:
3476:
2513:
1867:
1687:
1529:
1514:
1509:
1484:
1434:
1234:
945:
897:
837:
753:
694:
406:
373:
179:
3919:
3378:
4792:
4669:
4622:
4591:
4581:
4475:
4444:
4387:
4276:
3899:
3777:
3767:
3692:
3627:
3622:
3617:
3605:
3527:
3519:
3466:
3458:
2444:
2254:
1569:
1494:
1100:
1065:
1045:
857:
825:
699:
553:
304:
2711:$ 0.05/mL closed replaceable cartridge, 7% VALW open & VALW single-use closed
1859:
An analysis of smoking and cigarette tax rates in 1955 through 1964, prior to the
4777:
4617:
4576:
4538:
4505:
3772:
3424:
3276:
2525:
1739:
1663:
1279:
1137:
1132:
867:
830:
741:
706:
608:
532:
368:
328:
294:
204:
194:
189:
184:
102:
4654:
4513:
4485:
4470:
4136:
4102:"Tax reform bill introduced and approved by Kentucky legislature in mere hours"
2484:
2334:
2264:
1823:
1222:
1194:
1169:
1030:
872:
667:
603:
501:
439:
343:
338:
321:
299:
3506:"The effect of state cigarette tax increases on cigarette sales, 1955 to 1988"
3462:
3328:"United States Public Law No: 111-3 (123 United States Statutes at Large 106)"
3182:
4898:
4556:
4439:
4290:
3811:
2542:
2524:
Taxes on smokeless (chewing) tobacco, as well as (and often concurrent with)
2505:
2414:
2224:
2144:
1852:
1844:
1790:
1294:
962:
887:
778:
711:
645:
613:
480:
422:
383:
363:
333:
248:
169:
164:
139:
129:
71:
1785:
and the territories had implemented cigarette taxes. Several cities such as
4298:
3911:
3791:
3706:
3641:
3480:
3168:), or sales taxes levied in addition to the retail price and excise taxes.
2537:
2516:), or sales taxes levied in addition to the retail price and excise taxes.
2344:
2324:
2314:
2274:
1887:
1835:
at a disproportionately higher rate than their higher income counterparts.
1675:
1189:
972:
941:
912:
892:
783:
768:
748:
662:
657:
459:
253:
4124:"Louisiana Senate passes cigarette tax increase, goes into effect April 1"
3541:
3503:
222:
19:
4693:
3523:
2464:
2174:
2004:
1819:
1723:
1722:
at both the federal and state levels, in addition to any state and local
1184:
922:
882:
800:
736:
682:
618:
444:
434:
378:
258:
159:
154:
112:
97:
3748:"The Consequences of High Cigarette Excise Taxes for Low-Income Smokers"
3746:
Farrelly, Matthew C.; Nonnemaker, James M.; Watson, Kimberly A. (2012).
3632:
3404:"Federal and State Cigarette Excise Taxes --- United States, 1995--2009"
3379:"Brad Schiller Says Barack Obama's Tobacco Tax Will Hurt the Poor - WSJ"
2244:
2234:
1984:
1774:
1747:
1715:
1289:
1259:
1142:
1127:
1050:
982:
950:
902:
877:
862:
763:
758:
726:
652:
358:
353:
174:
134:
80:
1843:
One of the reasons for the support of increased cigarette taxes among
4363:
4281:
4264:
3603:
2424:
2354:
2164:
2114:
1122:
1040:
1035:
721:
716:
527:
454:
144:
4180:"D.C. Cigarette Taxes to be Among Nation's Highest Under New Budget"
3324:
or 2001)’’ in paragraph (2) and inserting ‘‘$ 105.69 per thousand’’.
3302:"Missouri keeps tobacco tax as the lowest in the nation : News"
3118:$ 0.09/mL open > 5mL, $ 0.27/mL open <= 5mL, $ 0.27/mL closed
2394:
2294:
2204:
2184:
2154:
2134:
2104:
2064:
2014:
1994:
1974:
1795:
1284:
1252:
936:
926:
847:
842:
815:
788:
598:
348:
289:
284:
117:
4417:
1886:
estimated that New York State lost an estimated $ 1.63 billion to
1761:
on many items including tobacco. This occurred as a result of the
4480:
4465:
4434:
3504:
D E Peterson; S L Zeger; P L Remington; Anderson (January 1992).
3445:
Chaloupka, F. J.; Cummings, K. M.; Morley, C.; Horan, J. (2002).
3165:
2509:
2434:
2384:
2194:
2074:
2024:
1964:
1944:
1786:
1095:
917:
820:
810:
149:
107:
3656:"Raising Cigarette Taxes Reduces Smoking, Especially Among Kids"
3438:
4523:
4392:
3679:
Chaloupka, F. J.; Yurekli, A.; Fong, G. T. (16 February 2012).
2304:
2214:
2094:
2044:
1954:
1808:
Children's Health Insurance Program Reauthorization Act of 2009
1738:
still attempted to implement a tax on tobacco products such as
1658:
1304:
1115:
1110:
1105:
907:
795:
4150:"Which Tobacco Product Is Exempt from Pennsylvania's New Tax?"
4407:
4332:
4240:"A 92% tax on e-cigarettes: It's happening Monday in Vermont"
3888:"Does Smuggling Negate the Impact of a Tobacco Tax Increase?"
2529:
2364:
2124:
2054:
1319:
1314:
1309:
1299:
1274:
1269:
1216:
1088:
3499:
3497:
3444:
1905:
1742:
early on in its history. In 1794, secretary of the treasury
4644:
4216:"State Excise Tax Rates For Non-Cigarette Tobacco Products"
2474:
2374:
2284:
2084:
3606:"Cigarette Taxes and Smoking Among Sexual Minority Adults"
3235:. United States Department of the Treasury. Archived from
3807:"NYC is the cigarette smuggling capital of the US: study"
3722:"Cigarette Tax Burdens Low-Income, Doesn't Deter Smoking"
3494:
2942:
12.5% of VALM open, $ 0.50/cartridges 5mL or less closed
1719:
54:
3745:
3212:"History of Tobacco Regulation - Regulation for Revenue"
4808:
Protocol to Eliminate Illicit Trade in Tobacco Products
1922:
3865:
International Consortium of Investigative Journalists
1019:
European Union Common Consolidated Corporate Tax Base
4024:"Georgia's budget mess could hurt local health care"
3678:
3233:"Fact Sheets: Taxes: History of the U.S. Tax System"
1814:
One of the biggest criticisms of the bill came from
3992:
2569:VALM: Manufacturer Price/Wholesale Purchase Price
1773:Despite the excise tax of the federal government,
4202:"Pa. cigarette tax will be nation's 10th highest"
4051:"How High Are Cigarette Tax Rates in Your State?"
4000:"State Cigarette Excise Tax Rates & Rankings"
4896:
4077:"California approves tax increase on cigarettes"
3604:Christopher S. Carpenter; Dario Sansone (2021).
3940:
16:Taxes imposed on sale of cigarettes in the U.S.
4100:Loftus, Tom; Yetter, Deborah (April 2, 2018).
2519:
4348:
3885:
3681:"Tobacco taxes as a tobacco control strategy"
3376:
2552:
1695:
4137:https://www.tax.ny.gov/pdf/notices/n23-2.pdf
4099:
3966:
3833:"Tobacco firms to pay $ 550M over smuggling"
2821:12% of retail, 60% of retail on 5mL or less
4798:WHO Framework Convention on Tobacco Control
4256:
4165:"Tobacco tax hike goes into effect in W.Va"
2575:VALWD: Wholesale Sales Price with Discount
4355:
4341:
3948:"Cigarette Excise Taxes – A National View"
3574:
3572:
1829:Centers for Disease Control and Prevention
1702:
1688:
4703:
4280:
4177:
3781:
3771:
3696:
3631:
3621:
3531:
3470:
1911:pack of cigarettes in the United States.
1906:Taxes as a proportion of cigarette prices
1211:Institute on Taxation and Economic Policy
4519:Cigarette smoking among college students
4162:
3804:
2788:15% VALWD open, $ 1.50/cartridge closed
2755:15% VALW closed cartridge, 15% VAL open
18:
4262:
3860:"Canada's cigarette smuggling corridor"
3569:
4897:
4074:
3719:
4336:
4313:"STATE System E-Cigarette Fact Sheet"
2931:10% of retail open, $ 0.10/mL closed
4869:
4048:
3972:
4915:State taxation in the United States
4783:Tobacco Master Settlement Agreement
4305:
4075:Mincer, Jilian (November 9, 2016).
3950:. Philip Morris USA. Archived from
3720:Salahi, Lara (September 20, 2012).
1923:Cigarette tax rates by jurisdiction
1872:New York State Department of Health
13:
4788:Tobacco packaging warning messages
4416:
4178:Giambrone, Andrew (May 16, 2018).
3904:10.1136/tobaccocontrol-2015-052310
3698:10.1136/tobaccocontrol-2011-050417
2593:Is non-nicotine e-liquid taxable?
1746:introduced the first ever federal
14:
4936:
4562:Cigarette smoking for weight loss
4126:. Associated Press. 5 March 2016.
3511:American Journal of Public Health
2667:10% VALW Open, $ 0.40/ mL closed
1919:has the highest cigarette taxes.
1026:Global minimum corporate tax rate
4868:
4859:
4858:
4836:Countries by tobacco consumption
4773:Smoking bans in private vehicles
3805:Bresiger, Gregory (2017-11-11).
3425:"Campaign for Tobacco-Free Kids"
3340:from the original on 6 May 2009.
1669:
1657:
491:Base erosion and profit shifting
61:
4529:Smoking in association football
4232:
4208:
4194:
4171:
4163:Robinson, Kathryn (July 2016).
4156:
4142:
4130:
4116:
4093:
4068:
4049:Cook, Colin (25 January 2018).
4042:
4016:
3879:
3852:
3825:
3798:
3739:
3713:
3672:
3648:
3597:
3548:
3417:
3396:
3193:Excise tax in the United States
3188:Tobacco smoking § Taxation
2920:8% VALM open, $ 0.30/mL closed
269:Optimal capital income taxation
4362:
3886:Tat Chee Tsui (17 June 2015).
3838:Canadian Broadcast Corporation
3623:10.1016/j.jhealeco.2021.102492
3377:Brad Schiller (1 April 2009).
3370:
3344:
3315:
3294:
3281:
3264:
3243:
3225:
3204:
1895:R. J. Reynolds Tobacco Company
1349:List of countries by tax rates
1:
3975:"How Cigarettes Tax the Poor"
3973:Kopf, Dan (20 January 2016).
3198:
774:Natural resources consumption
4905:Smoking in the United States
4660:Nicotine replacement therapy
3773:10.1371/journal.pone.0043838
2572:VALW: Wholesale Sales Price
1933:Excise tax per pack (in USD)
1877:
624:United States as a tax haven
7:
4831:Cigarette smoke carcinogens
4269:Annals of Internal Medicine
3610:Journal of Health Economics
3171:
2520:Non-cigarette tobacco taxes
1914:According to data from the
1765:increasing debt during the
10:
4941:
3304:. Stltoday.com. 2012-11-06
2553:Electronic cigarette taxes
1838:
1729:
538:Offshore financial centres
428:Repatriation tax avoidance
4854:
4818:
4763:Plain cigarette packaging
4748:
4668:
4610:
4587:Schizophrenia and smoking
4547:
4504:
4458:
4427:
4414:
4370:
4263:Crowley, Ryan A. (2015).
3582:. Who.int. Archived from
3463:10.1136/tc.11.suppl_1.i62
3356:Americans for Tax Reforms
3183:Cigarette § Taxation
1916:World Health Organization
1833:tobacco-related illnesses
1806:On February 4, 2009, the
1781:By 1969, all states, the
1003:Financial transaction tax
93:Property tax equalization
4778:Tobacco control movement
3580:"WHO: The Tobacco Atlas"
2455:Northern Mariana Islands
1816:Americans for Tax Reform
1354:Tax revenue to GDP ratio
1013:Currency transaction tax
594:Liechtenstein tax affair
35: $ 2.000 to $ 3.999
29: $ 0.000 to $ 1.999
4688:Disinformation playbook
4182:. Washington City Paper
3289:St. Louis Post-Dispatch
3275:April 17, 2010, at the
2645:56.32% VALM, 12.5% VAL
1800:American Cancer Society
1061:Permanent establishment
1056:Exchange of Information
559:Financial Secrecy Index
210:Medical savings account
4678:Cultivation of tobacco
4628:Heated tobacco product
4602:Tobacco harm reduction
4421:
3558:. Medicalnewstoday.com
3321:Section 701(b) reads:
2564:
1756:United States Congress
1714:In the United States,
956:Vehicle miles traveled
575:Ireland as a tax haven
389:Private tax collection
43:
4884:Electronic cigarettes
4420:
4221:. Tobaccofreekids.org
4081:Reuters - Health News
4005:. Tobaccofreekids.org
3661:. Tobaccofreekids.org
3162:Cook County, Illinois
2686:District of Columbia
2559:electronic cigarettes
1754:On July 1, 1862, the
629:Panama as a tax haven
581:Ireland v. Commission
549:Conduit and sink OFCs
544:Offshore magic circle
465:Unreported employment
22:
4650:Electronic cigarette
3524:10.2105/AJPH.82.1.94
3457:(Suppl 1): i62–i72.
3239:on 10 November 2010.
2934:Yes/No respectively
2590:Vape Tax/ E-Cig Tax
2445:District of Columbia
1783:District of Columbia
1625:United Arab Emirates
1367:Individual Countries
1076:Foreign revenue rule
868:Inheritance (estate)
587:Leprechaun economics
4758:Cigarette smuggling
4683:Tobacco advertising
4567:Nicotine dependence
3954:on December 5, 2013
3764:2012PLoSO...743838F
3333:. 4 February 2009.
3291:, November 12, 2006
3287:"A burning issue,"
3178:Revenue Act of 1862
2583:
2578:VAL: Selling Price
2497:U.S. Virgin Islands
1936:State or territory
1759:passed excise taxes
1664:Business portal
1359:Tax rates in Europe
1229:Tax Justice Network
1175:Dhammika Dharmapala
678:Airport improvement
486:Transfer mispricing
277:Distribution of Tax
49:Part of a series on
4572:Nicotine poisoning
4422:
3164:, and the city of
2581:
1767:American Civil War
1744:Alexander Hamilton
1736:federal government
1265:Eight per thousand
1180:James R. Hines Jr.
1071:European Union FTT
88:Government revenue
44:
4892:
4891:
4768:Legal smoking age
4744:
4743:
4597:Smoking cessation
4534:Smoking fetishism
4104:. Courier Journal
4028:The Daily Citizen
3358:. 8 December 2009
3214:. Druglibrary.org
3158:
3157:
2502:
2501:
1868:RTI International
1712:
1711:
1647:
1646:
1243:
1242:
1235:Tax Policy Center
978:Negative (income)
754:Environmental tax
636:
635:
554:Financial centres
374:Tax investigation
312:
311:
180:Tax harmonization
4932:
4910:Tobacco taxation
4872:
4871:
4862:
4861:
4826:Cigarette brands
4793:Tobacco politics
4701:
4700:
4670:Tobacco industry
4623:Herbal cigarette
4611:Related products
4592:Sidestream smoke
4582:Third-hand smoke
4357:
4350:
4343:
4334:
4333:
4328:
4327:
4325:
4324:
4309:
4303:
4302:
4284:
4282:10.7326/M14-2481
4260:
4254:
4253:
4251:
4250:
4236:
4230:
4229:
4227:
4226:
4220:
4212:
4206:
4205:
4198:
4192:
4191:
4189:
4187:
4175:
4169:
4168:
4160:
4154:
4153:
4146:
4140:
4134:
4128:
4127:
4120:
4114:
4113:
4111:
4109:
4097:
4091:
4090:
4088:
4087:
4072:
4066:
4065:
4063:
4061:
4046:
4040:
4039:
4037:
4035:
4020:
4014:
4013:
4011:
4010:
4004:
3996:
3990:
3989:
3987:
3985:
3970:
3964:
3963:
3961:
3959:
3944:
3938:
3937:
3935:
3934:
3883:
3877:
3876:
3874:
3873:
3856:
3850:
3849:
3847:
3846:
3829:
3823:
3822:
3820:
3819:
3802:
3796:
3795:
3785:
3775:
3743:
3737:
3736:
3734:
3732:
3717:
3711:
3710:
3700:
3676:
3670:
3669:
3667:
3666:
3660:
3652:
3646:
3645:
3635:
3625:
3601:
3595:
3594:
3592:
3591:
3576:
3567:
3566:
3564:
3563:
3552:
3546:
3545:
3535:
3501:
3492:
3491:
3489:
3487:
3474:
3442:
3436:
3435:
3433:
3431:
3421:
3415:
3414:
3412:
3410:
3400:
3394:
3393:
3391:
3389:
3374:
3368:
3367:
3365:
3363:
3348:
3342:
3341:
3339:
3332:
3319:
3313:
3312:
3310:
3309:
3298:
3292:
3285:
3279:
3268:
3262:
3261:
3259:
3257:
3247:
3241:
3240:
3229:
3223:
3222:
3220:
3219:
3208:
2584:
2582:State Tax Rates
2580:
1930:
1929:
1704:
1697:
1690:
1676:Money portal
1674:
1673:
1672:
1662:
1661:
1338:
1337:
1159:
1158:
1066:Transfer pricing
1046:Tax equalization
1020:
963:Corporate profit
599:Luxembourg Leaks
533:Corporate havens
412:
411:
228:
227:
65:
46:
45:
40:
34:
28:
4940:
4939:
4935:
4934:
4933:
4931:
4930:
4929:
4920:Tobacco control
4895:
4894:
4893:
4888:
4850:
4814:
4750:
4740:
4699:
4664:
4618:Candy cigarette
4606:
4577:Passive smoking
4543:
4539:Tobacco smoking
4500:
4496:Vending machine
4454:
4423:
4412:
4366:
4361:
4331:
4322:
4320:
4311:
4310:
4306:
4261:
4257:
4248:
4246:
4238:
4237:
4233:
4224:
4222:
4218:
4214:
4213:
4209:
4204:. 19 July 2016.
4200:
4199:
4195:
4185:
4183:
4176:
4172:
4161:
4157:
4148:
4147:
4143:
4135:
4131:
4122:
4121:
4117:
4107:
4105:
4098:
4094:
4085:
4083:
4073:
4069:
4059:
4057:
4047:
4043:
4033:
4031:
4030:. 13 March 2010
4022:
4021:
4017:
4008:
4006:
4002:
3998:
3997:
3993:
3983:
3981:
3971:
3967:
3957:
3955:
3946:
3945:
3941:
3932:
3930:
3892:Tobacco Control
3884:
3880:
3871:
3869:
3858:
3857:
3853:
3844:
3842:
3831:
3830:
3826:
3817:
3815:
3803:
3799:
3744:
3740:
3730:
3728:
3718:
3714:
3685:Tobacco Control
3677:
3673:
3664:
3662:
3658:
3654:
3653:
3649:
3602:
3598:
3589:
3587:
3578:
3577:
3570:
3561:
3559:
3554:
3553:
3549:
3502:
3495:
3485:
3483:
3451:Tobacco Control
3443:
3439:
3429:
3427:
3423:
3422:
3418:
3408:
3406:
3402:
3401:
3397:
3387:
3385:
3375:
3371:
3361:
3359:
3350:
3349:
3345:
3337:
3330:
3326:
3320:
3316:
3307:
3305:
3300:
3299:
3295:
3286:
3282:
3277:Wayback Machine
3269:
3265:
3255:
3253:
3249:
3248:
3244:
3231:
3230:
3226:
3217:
3215:
3210:
3209:
3205:
3201:
3174:
3038:South Carolina
2961:North Carolina
2567:
2555:
2522:
1925:
1908:
1880:
1861:Surgeon General
1841:
1732:
1708:
1670:
1668:
1656:
1649:
1648:
1335:
1325:
1324:
1280:Fiscus Judaicus
1255:
1245:
1244:
1203:Advocacy groups
1156:
1148:
1147:
1138:Trade agreement
1133:Free-trade zone
1091:
1081:
1080:
1018:
998:
988:
987:
648:
638:
637:
609:Paradise Papers
450:Debtors' prison
409:
399:
398:
369:Tax preparation
329:Revenue service
324:
314:
313:
225:
215:
214:
195:Double taxation
190:Tax withholding
185:Tax competition
103:Non-tax revenue
83:
42:
38:
36:
32:
30:
26:
24:
17:
12:
11:
5:
4938:
4928:
4927:
4922:
4917:
4912:
4907:
4890:
4889:
4887:
4886:
4881:
4876:
4866:
4855:
4852:
4851:
4849:
4848:
4843:
4841:Rolling papers
4838:
4833:
4828:
4822:
4820:
4816:
4815:
4813:
4812:
4811:
4810:
4805:
4795:
4790:
4785:
4780:
4775:
4770:
4765:
4760:
4754:
4752:
4746:
4745:
4742:
4741:
4739:
4738:
4733:
4728:
4723:
4718:
4713:
4707:
4705:
4698:
4697:
4690:
4685:
4680:
4674:
4672:
4666:
4665:
4663:
4662:
4657:
4655:Nicotine pouch
4652:
4647:
4642:
4641:
4640:
4635:
4625:
4620:
4614:
4612:
4608:
4607:
4605:
4604:
4599:
4594:
4589:
4584:
4579:
4574:
4569:
4564:
4559:
4553:
4551:
4545:
4544:
4542:
4541:
4536:
4531:
4526:
4521:
4516:
4514:Cigarette card
4510:
4508:
4502:
4501:
4499:
4498:
4493:
4488:
4483:
4478:
4473:
4468:
4462:
4460:
4456:
4455:
4453:
4452:
4447:
4442:
4437:
4431:
4429:
4425:
4424:
4415:
4413:
4411:
4410:
4405:
4400:
4395:
4390:
4385:
4380:
4374:
4372:
4368:
4367:
4360:
4359:
4352:
4345:
4337:
4330:
4329:
4304:
4255:
4231:
4207:
4193:
4170:
4155:
4141:
4129:
4115:
4092:
4067:
4055:Tax Foundation
4041:
4015:
3991:
3965:
3939:
3898:(3): 361–362.
3878:
3851:
3824:
3797:
3738:
3712:
3691:(2): 172–180.
3671:
3647:
3596:
3568:
3547:
3493:
3437:
3416:
3395:
3369:
3343:
3314:
3293:
3280:
3263:
3242:
3224:
3202:
3200:
3197:
3196:
3195:
3190:
3185:
3180:
3173:
3170:
3156:
3155:
3152:
3149:
3145:
3144:
3141:
3138:
3134:
3133:
3130:
3127:
3126:West Virginia
3123:
3122:
3119:
3116:
3112:
3111:
3108:
3105:
3101:
3100:
3097:
3094:
3090:
3089:
3086:
3083:
3079:
3078:
3075:
3072:
3068:
3067:
3064:
3061:
3057:
3056:
3053:
3050:
3046:
3045:
3042:
3039:
3035:
3034:
3031:
3028:
3024:
3023:
3020:
3017:
3013:
3012:
3009:
3006:
3002:
3001:
2998:
2995:
2991:
2990:
2987:
2984:
2980:
2979:
2976:
2973:
2969:
2968:
2965:
2962:
2958:
2957:
2954:
2951:
2947:
2946:
2943:
2940:
2936:
2935:
2932:
2929:
2925:
2924:
2921:
2918:
2917:New Hampshire
2914:
2913:
2910:
2907:
2903:
2902:
2899:
2896:
2892:
2891:
2888:
2885:
2881:
2880:
2877:
2874:
2870:
2869:
2866:
2863:
2859:
2858:
2855:
2852:
2848:
2847:
2844:
2841:
2837:
2836:
2833:
2830:
2829:Massachusetts
2826:
2825:
2822:
2819:
2815:
2814:
2811:
2808:
2804:
2803:
2800:
2797:
2793:
2792:
2789:
2786:
2782:
2781:
2778:
2775:
2771:
2770:
2767:
2764:
2760:
2759:
2756:
2753:
2749:
2748:
2745:
2742:
2738:
2737:
2734:
2731:
2727:
2726:
2723:
2720:
2716:
2715:
2712:
2709:
2705:
2704:
2701:
2698:
2694:
2693:
2690:
2687:
2683:
2682:
2679:
2676:
2672:
2671:
2668:
2665:
2661:
2660:
2657:
2654:
2650:
2649:
2646:
2643:
2639:
2638:
2635:
2632:
2628:
2627:
2624:
2621:
2617:
2616:
2613:
2610:
2606:
2605:
2602:
2599:
2595:
2594:
2591:
2588:
2566:
2563:
2554:
2551:
2521:
2518:
2500:
2499:
2494:
2488:
2487:
2485:American Samoa
2482:
2478:
2477:
2472:
2468:
2467:
2462:
2458:
2457:
2452:
2448:
2447:
2442:
2438:
2437:
2432:
2428:
2427:
2422:
2418:
2417:
2412:
2408:
2407:
2402:
2398:
2397:
2392:
2388:
2387:
2382:
2378:
2377:
2372:
2368:
2367:
2362:
2358:
2357:
2352:
2348:
2347:
2342:
2338:
2337:
2335:South Carolina
2332:
2328:
2327:
2322:
2318:
2317:
2312:
2308:
2307:
2302:
2298:
2297:
2292:
2288:
2287:
2282:
2278:
2277:
2272:
2268:
2267:
2265:North Carolina
2262:
2258:
2257:
2252:
2248:
2247:
2242:
2238:
2237:
2232:
2228:
2227:
2222:
2218:
2217:
2212:
2208:
2207:
2202:
2198:
2197:
2192:
2188:
2187:
2182:
2178:
2177:
2172:
2168:
2167:
2162:
2158:
2157:
2152:
2148:
2147:
2142:
2138:
2137:
2132:
2128:
2127:
2122:
2118:
2117:
2112:
2108:
2107:
2102:
2098:
2097:
2092:
2088:
2087:
2082:
2078:
2077:
2072:
2068:
2067:
2062:
2058:
2057:
2052:
2048:
2047:
2042:
2038:
2037:
2032:
2028:
2027:
2022:
2018:
2017:
2012:
2008:
2007:
2002:
1998:
1997:
1992:
1988:
1987:
1982:
1978:
1977:
1972:
1968:
1967:
1962:
1958:
1957:
1952:
1948:
1947:
1942:
1938:
1937:
1934:
1924:
1921:
1907:
1904:
1884:Tax Foundation
1879:
1876:
1840:
1837:
1824:Tax Foundation
1731:
1728:
1710:
1709:
1707:
1706:
1699:
1692:
1684:
1681:
1680:
1679:
1678:
1666:
1651:
1650:
1645:
1644:
1643:
1642:
1637:
1632:
1630:United Kingdom
1627:
1622:
1617:
1612:
1607:
1602:
1597:
1592:
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1552:
1547:
1542:
1537:
1532:
1527:
1522:
1517:
1512:
1507:
1502:
1497:
1492:
1487:
1482:
1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1407:
1402:
1397:
1392:
1387:
1382:
1377:
1369:
1368:
1364:
1363:
1362:
1361:
1356:
1351:
1343:
1342:
1336:
1331:
1330:
1327:
1326:
1323:
1322:
1317:
1312:
1307:
1302:
1297:
1292:
1287:
1282:
1277:
1272:
1267:
1262:
1256:
1251:
1250:
1247:
1246:
1241:
1240:
1239:
1238:
1232:
1226:
1223:Tax Foundation
1220:
1214:
1205:
1204:
1200:
1199:
1198:
1197:
1195:Gabriel Zucman
1192:
1187:
1182:
1177:
1172:
1170:Mihir A. Desai
1164:
1163:
1157:
1154:
1153:
1150:
1149:
1146:
1145:
1140:
1135:
1130:
1125:
1120:
1119:
1118:
1113:
1103:
1098:
1092:
1087:
1086:
1083:
1082:
1079:
1078:
1073:
1068:
1063:
1058:
1053:
1048:
1043:
1038:
1033:
1031:Robin Hood tax
1028:
1023:
1015:
1010:
1005:
999:
994:
993:
990:
989:
986:
985:
980:
975:
970:
968:Excess profits
965:
960:
959:
958:
953:
948:
939:
934:
920:
915:
910:
905:
900:
895:
890:
885:
880:
875:
870:
865:
860:
855:
853:Gross receipts
850:
845:
840:
835:
834:
833:
828:
823:
818:
813:
808:
803:
793:
792:
791:
786:
781:
776:
771:
766:
761:
751:
746:
745:
744:
739:
734:
729:
724:
719:
714:
704:
703:
702:
692:
691:
690:
685:
680:
670:
665:
660:
655:
649:
644:
643:
640:
639:
634:
633:
632:
631:
626:
621:
616:
611:
606:
604:Offshore Leaks
601:
596:
591:
590:
589:
584:
569:
568:
567:Major examples
564:
563:
562:
561:
556:
551:
546:
541:
535:
530:
522:
521:
517:
516:
515:
514:
509:
504:
502:Dutch Sandwich
499:
494:
488:
483:
475:
474:
470:
469:
468:
467:
462:
457:
452:
447:
442:
440:Tax resistance
437:
432:
431:
430:
417:
416:
410:
405:
404:
401:
400:
397:
396:
391:
386:
381:
376:
371:
366:
361:
356:
351:
346:
344:Taxable income
341:
339:Tax assessment
336:
331:
325:
320:
319:
316:
315:
310:
309:
308:
307:
302:
297:
292:
287:
279:
278:
274:
273:
272:
271:
266:
261:
256:
251:
246:
241:
233:
232:
231:General Theory
226:
221:
220:
217:
216:
213:
212:
207:
202:
200:Representation
197:
192:
187:
182:
177:
172:
167:
162:
157:
152:
147:
142:
137:
132:
127:
122:
121:
120:
110:
105:
100:
95:
90:
84:
79:
78:
75:
74:
67:
66:
58:
57:
51:
50:
41: ≥$ 4.000
37:
31:
25:
15:
9:
6:
4:
3:
2:
4937:
4926:
4923:
4921:
4918:
4916:
4913:
4911:
4908:
4906:
4903:
4902:
4900:
4885:
4882:
4880:
4877:
4875:
4867:
4865:
4857:
4856:
4853:
4847:
4844:
4842:
4839:
4837:
4834:
4832:
4829:
4827:
4824:
4823:
4821:
4817:
4809:
4806:
4804:
4801:
4800:
4799:
4796:
4794:
4791:
4789:
4786:
4784:
4781:
4779:
4776:
4774:
4771:
4769:
4766:
4764:
4761:
4759:
4756:
4755:
4753:
4747:
4737:
4736:United States
4734:
4732:
4729:
4727:
4724:
4722:
4719:
4717:
4714:
4712:
4709:
4708:
4706:
4702:
4695:
4691:
4689:
4686:
4684:
4681:
4679:
4676:
4675:
4673:
4671:
4667:
4661:
4658:
4656:
4653:
4651:
4648:
4646:
4643:
4639:
4636:
4634:
4631:
4630:
4629:
4626:
4624:
4621:
4619:
4616:
4615:
4613:
4609:
4603:
4600:
4598:
4595:
4593:
4590:
4588:
4585:
4583:
4580:
4578:
4575:
4573:
4570:
4568:
4565:
4563:
4560:
4558:
4557:Chain smoking
4555:
4554:
4552:
4550:
4549:Health issues
4546:
4540:
4537:
4535:
4532:
4530:
4527:
4525:
4522:
4520:
4517:
4515:
4512:
4511:
4509:
4507:
4503:
4497:
4494:
4492:
4489:
4487:
4484:
4482:
4479:
4477:
4474:
4472:
4469:
4467:
4464:
4463:
4461:
4457:
4451:
4448:
4446:
4443:
4441:
4440:Rolling paper
4438:
4436:
4433:
4432:
4430:
4426:
4419:
4409:
4406:
4404:
4401:
4399:
4396:
4394:
4391:
4389:
4386:
4384:
4381:
4379:
4376:
4375:
4373:
4369:
4365:
4358:
4353:
4351:
4346:
4344:
4339:
4338:
4335:
4318:
4314:
4308:
4300:
4296:
4292:
4288:
4283:
4278:
4274:
4270:
4266:
4259:
4245:
4241:
4235:
4217:
4211:
4203:
4197:
4181:
4174:
4166:
4159:
4151:
4145:
4138:
4133:
4125:
4119:
4103:
4096:
4082:
4078:
4071:
4056:
4052:
4045:
4029:
4025:
4019:
4001:
3995:
3980:
3976:
3969:
3953:
3949:
3943:
3929:
3925:
3921:
3917:
3913:
3909:
3905:
3901:
3897:
3893:
3889:
3882:
3867:
3866:
3861:
3855:
3840:
3839:
3834:
3828:
3814:
3813:
3812:New York Post
3808:
3801:
3793:
3789:
3784:
3779:
3774:
3769:
3765:
3761:
3758:(9): e43838.
3757:
3753:
3749:
3742:
3727:
3723:
3716:
3708:
3704:
3699:
3694:
3690:
3686:
3682:
3675:
3657:
3651:
3643:
3639:
3634:
3629:
3624:
3619:
3615:
3611:
3607:
3600:
3586:on 2011-12-03
3585:
3581:
3575:
3573:
3557:
3551:
3543:
3539:
3534:
3529:
3525:
3521:
3517:
3513:
3512:
3507:
3500:
3498:
3482:
3478:
3473:
3468:
3464:
3460:
3456:
3452:
3448:
3441:
3426:
3420:
3405:
3399:
3384:
3380:
3373:
3357:
3353:
3347:
3336:
3329:
3325:
3318:
3303:
3297:
3290:
3284:
3278:
3274:
3271:
3267:
3252:
3246:
3238:
3234:
3228:
3213:
3207:
3203:
3194:
3191:
3189:
3186:
3184:
3181:
3179:
3176:
3175:
3169:
3167:
3163:
3153:
3150:
3147:
3146:
3142:
3139:
3136:
3135:
3131:
3129:$ 0.075 / mL
3128:
3125:
3124:
3120:
3117:
3114:
3113:
3109:
3107:$ 0.066 / mL
3106:
3103:
3102:
3098:
3095:
3092:
3091:
3087:
3084:
3081:
3080:
3076:
3073:
3070:
3069:
3065:
3062:
3059:
3058:
3054:
3051:
3049:South Dakota
3048:
3047:
3043:
3040:
3037:
3036:
3032:
3029:
3027:Rhode Island
3026:
3025:
3021:
3018:
3016:Pennsylvania
3015:
3014:
3010:
3007:
3004:
3003:
2999:
2996:
2993:
2992:
2988:
2985:
2982:
2981:
2977:
2974:
2972:North Dakota
2971:
2970:
2966:
2963:
2960:
2959:
2955:
2952:
2949:
2948:
2944:
2941:
2938:
2937:
2933:
2930:
2927:
2926:
2922:
2919:
2916:
2915:
2911:
2908:
2905:
2904:
2900:
2897:
2894:
2893:
2889:
2886:
2883:
2882:
2878:
2875:
2872:
2871:
2867:
2864:
2861:
2860:
2856:
2853:
2850:
2849:
2845:
2842:
2839:
2838:
2834:
2831:
2828:
2827:
2823:
2820:
2817:
2816:
2812:
2809:
2806:
2805:
2801:
2798:
2795:
2794:
2790:
2787:
2784:
2783:
2779:
2776:
2773:
2772:
2768:
2765:
2762:
2761:
2757:
2754:
2751:
2750:
2746:
2743:
2740:
2739:
2735:
2732:
2729:
2728:
2724:
2721:
2718:
2717:
2713:
2710:
2707:
2706:
2702:
2699:
2696:
2695:
2691:
2688:
2685:
2684:
2680:
2677:
2674:
2673:
2669:
2666:
2663:
2662:
2658:
2655:
2652:
2651:
2647:
2644:
2641:
2640:
2636:
2633:
2630:
2629:
2625:
2622:
2619:
2618:
2614:
2611:
2608:
2607:
2603:
2600:
2597:
2596:
2592:
2589:
2586:
2585:
2579:
2576:
2573:
2570:
2562:
2560:
2550:
2548:
2544:
2543:roll-your-own
2539:
2535:
2531:
2527:
2517:
2515:
2511:
2507:
2506:New York City
2498:
2495:
2493:
2490:
2489:
2486:
2483:
2480:
2479:
2476:
2473:
2470:
2469:
2466:
2463:
2460:
2459:
2456:
2453:
2450:
2449:
2446:
2443:
2440:
2439:
2436:
2433:
2430:
2429:
2426:
2423:
2420:
2419:
2416:
2415:West Virginia
2413:
2410:
2409:
2406:
2403:
2400:
2399:
2396:
2393:
2390:
2389:
2386:
2383:
2380:
2379:
2376:
2373:
2370:
2369:
2366:
2363:
2360:
2359:
2356:
2353:
2350:
2349:
2346:
2343:
2340:
2339:
2336:
2333:
2330:
2329:
2326:
2323:
2320:
2319:
2316:
2313:
2310:
2309:
2306:
2303:
2300:
2299:
2296:
2293:
2290:
2289:
2286:
2283:
2280:
2279:
2276:
2273:
2270:
2269:
2266:
2263:
2260:
2259:
2256:
2253:
2250:
2249:
2246:
2243:
2240:
2239:
2236:
2233:
2230:
2229:
2226:
2225:New Hampshire
2223:
2220:
2219:
2216:
2213:
2210:
2209:
2206:
2203:
2200:
2199:
2196:
2193:
2190:
2189:
2186:
2183:
2180:
2179:
2176:
2173:
2170:
2169:
2166:
2163:
2160:
2159:
2156:
2153:
2150:
2149:
2146:
2145:Massachusetts
2143:
2140:
2139:
2136:
2133:
2130:
2129:
2126:
2123:
2120:
2119:
2116:
2113:
2110:
2109:
2106:
2103:
2100:
2099:
2096:
2093:
2090:
2089:
2086:
2083:
2080:
2079:
2076:
2073:
2070:
2069:
2066:
2063:
2060:
2059:
2056:
2053:
2050:
2049:
2046:
2043:
2040:
2039:
2036:
2033:
2030:
2029:
2026:
2023:
2020:
2019:
2016:
2013:
2010:
2009:
2006:
2003:
2000:
1999:
1996:
1993:
1990:
1989:
1986:
1983:
1980:
1979:
1976:
1973:
1970:
1969:
1966:
1963:
1960:
1959:
1956:
1953:
1950:
1949:
1946:
1943:
1940:
1939:
1935:
1932:
1931:
1928:
1920:
1917:
1912:
1903:
1899:
1896:
1891:
1889:
1885:
1875:
1873:
1869:
1864:
1862:
1857:
1854:
1853:youth smoking
1850:
1846:
1845:public health
1836:
1834:
1830:
1825:
1821:
1817:
1812:
1809:
1804:
1801:
1797:
1792:
1791:New York City
1788:
1784:
1779:
1776:
1771:
1768:
1764:
1760:
1757:
1752:
1749:
1745:
1741:
1737:
1727:
1725:
1721:
1717:
1705:
1700:
1698:
1693:
1691:
1686:
1685:
1683:
1682:
1677:
1667:
1665:
1660:
1655:
1654:
1653:
1652:
1641:
1638:
1636:
1635:United States
1633:
1631:
1628:
1626:
1623:
1621:
1618:
1616:
1613:
1611:
1608:
1606:
1603:
1601:
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1372:
1371:
1370:
1366:
1365:
1360:
1357:
1355:
1352:
1350:
1347:
1346:
1345:
1344:
1341:All Countries
1340:
1339:
1334:
1329:
1328:
1321:
1318:
1316:
1313:
1311:
1308:
1306:
1303:
1301:
1298:
1296:
1295:Tolerance tax
1293:
1291:
1288:
1286:
1283:
1281:
1278:
1276:
1273:
1271:
1268:
1266:
1263:
1261:
1258:
1257:
1254:
1249:
1248:
1236:
1233:
1230:
1227:
1224:
1221:
1218:
1215:
1212:
1209:
1208:
1207:
1206:
1202:
1201:
1196:
1193:
1191:
1188:
1186:
1183:
1181:
1178:
1176:
1173:
1171:
1168:
1167:
1166:
1165:
1161:
1160:
1152:
1151:
1144:
1141:
1139:
1136:
1134:
1131:
1129:
1126:
1124:
1121:
1117:
1114:
1112:
1109:
1108:
1107:
1104:
1102:
1099:
1097:
1094:
1093:
1090:
1085:
1084:
1077:
1074:
1072:
1069:
1067:
1064:
1062:
1059:
1057:
1054:
1052:
1049:
1047:
1044:
1042:
1039:
1037:
1034:
1032:
1029:
1027:
1024:
1021:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
1000:
997:
996:International
992:
991:
984:
981:
979:
976:
974:
971:
969:
966:
964:
961:
957:
954:
952:
949:
947:
943:
940:
938:
935:
933:
930:
929:
928:
924:
921:
919:
916:
914:
911:
909:
906:
904:
901:
899:
898:Resource rent
896:
894:
891:
889:
886:
884:
881:
879:
876:
874:
871:
869:
866:
864:
861:
859:
856:
854:
851:
849:
846:
844:
841:
839:
836:
832:
829:
827:
824:
822:
819:
817:
814:
812:
809:
807:
804:
802:
799:
798:
797:
794:
790:
787:
785:
782:
780:
777:
775:
772:
770:
767:
765:
762:
760:
757:
756:
755:
752:
750:
747:
743:
740:
738:
735:
733:
730:
728:
725:
723:
720:
718:
715:
713:
710:
709:
708:
705:
701:
698:
697:
696:
695:Capital gains
693:
689:
686:
684:
681:
679:
676:
675:
674:
671:
669:
666:
664:
661:
659:
656:
654:
651:
650:
647:
642:
641:
630:
627:
625:
622:
620:
617:
615:
614:Panama Papers
612:
610:
607:
605:
602:
600:
597:
595:
592:
588:
585:
583:
582:
578:
577:
576:
573:
572:
571:
570:
566:
565:
560:
557:
555:
552:
550:
547:
545:
542:
539:
536:
534:
531:
529:
526:
525:
524:
523:
519:
518:
513:
510:
508:
505:
503:
500:
498:
495:
492:
489:
487:
484:
482:
481:Tax inversion
479:
478:
477:
476:
472:
471:
466:
463:
461:
458:
456:
453:
451:
448:
446:
443:
441:
438:
436:
433:
429:
426:
425:
424:
423:Tax avoidance
421:
420:
419:
418:
414:
413:
408:
407:Noncompliance
403:
402:
395:
392:
390:
387:
385:
384:Tax collector
382:
380:
377:
375:
372:
370:
367:
365:
364:Tax residence
362:
360:
357:
355:
352:
350:
347:
345:
342:
340:
337:
335:
334:Revenue stamp
332:
330:
327:
326:
323:
318:
317:
306:
303:
301:
298:
296:
293:
291:
288:
286:
283:
282:
281:
280:
276:
275:
270:
267:
265:
262:
260:
257:
255:
252:
250:
249:Tax incidence
247:
245:
244:Excess burden
242:
240:
237:
236:
235:
234:
230:
229:
224:
219:
218:
211:
208:
206:
203:
201:
198:
196:
193:
191:
188:
186:
183:
181:
178:
176:
173:
171:
170:Tax incentive
168:
166:
165:Tax advantage
163:
161:
158:
156:
153:
151:
148:
146:
143:
141:
138:
136:
133:
131:
128:
126:
125:Tax threshold
123:
119:
116:
115:
114:
111:
109:
106:
104:
101:
99:
96:
94:
91:
89:
86:
85:
82:
77:
76:
73:
72:fiscal policy
70:An aspect of
69:
68:
64:
60:
59:
56:
53:
52:
48:
47:
21:
4846:Smoking bans
4321:. Retrieved
4319:. 2022-02-16
4316:
4307:
4275:(8): 583–4.
4272:
4268:
4258:
4247:. Retrieved
4243:
4234:
4223:. Retrieved
4210:
4196:
4184:. Retrieved
4173:
4158:
4144:
4132:
4118:
4106:. Retrieved
4095:
4084:. Retrieved
4080:
4070:
4058:. Retrieved
4054:
4044:
4032:. Retrieved
4027:
4018:
4007:. Retrieved
3994:
3982:. Retrieved
3979:Priceonomics
3978:
3968:
3958:February 17,
3956:. Retrieved
3952:the original
3942:
3931:. Retrieved
3895:
3891:
3881:
3870:. Retrieved
3868:. 2012-05-14
3863:
3854:
3843:. Retrieved
3841:. 2010-04-13
3836:
3827:
3816:. Retrieved
3810:
3800:
3755:
3751:
3741:
3729:. Retrieved
3725:
3715:
3688:
3684:
3674:
3663:. Retrieved
3650:
3633:10871/126233
3613:
3609:
3599:
3588:. Retrieved
3584:the original
3560:. Retrieved
3550:
3518:(1): 94–96.
3515:
3509:
3484:. Retrieved
3454:
3450:
3440:
3428:. Retrieved
3419:
3407:. Retrieved
3398:
3386:. Retrieved
3382:
3372:
3360:. Retrieved
3355:
3346:
3322:
3317:
3306:. Retrieved
3296:
3288:
3283:
3266:
3254:. Retrieved
3245:
3237:the original
3227:
3216:. Retrieved
3206:
3159:
3140:$ 0.05 / mL
2986:$ 0.10 / mL
2964:$ 0.05 / mL
2862:Mississippi
2678:$ 0.05 / mL
2664:Connecticut
2577:
2574:
2571:
2568:
2556:
2547:e-cigarettes
2538:small cigars
2534:pipe tobacco
2523:
2503:
2345:South Dakota
2325:Rhode Island
2315:Pennsylvania
2275:North Dakota
1926:
1913:
1909:
1900:
1892:
1888:black market
1881:
1865:
1858:
1842:
1813:
1805:
1780:
1772:
1753:
1733:
1713:
1595:South Africa
1190:Joel Slemrod
858:Hypothecated
826:Sugary drink
805:
700:Expatriation
579:
497:Double Irish
460:Black market
305:Proportional
254:Laffer curve
239:Price effect
4751:and the law
4731:Philippines
4694:Big Tobacco
4633:Composition
4491:Receptacles
4459:Peripherals
4317:www.cdc.gov
3115:Washington
2939:New Mexico
2928:New Jersey
2799:$ 0.15/ mL
2777:$ 0.05/ mL
2642:California
2465:Puerto Rico
2175:Mississippi
2005:Connecticut
1820:Gary Becker
1775:U.S. states
1724:sales taxes
1610:Switzerland
1575:Philippines
1550:New Zealand
1545:Netherlands
1185:Ronen Palan
923:User charge
742:Value-added
707:Consumption
619:Swiss Leaks
507:Single Malt
445:Tax shelter
435:Tax evasion
394:Tax farming
379:Tax shelter
295:Progressive
259:Optimal tax
160:Tax amnesty
155:Tax holiday
113:Tax bracket
98:Tax revenue
4925:Cigarettes
4899:Categories
4749:Government
4704:By country
4428:Components
4364:Cigarettes
4323:2022-04-20
4249:2019-06-27
4225:2015-07-02
4086:2018-12-02
4009:2015-07-02
3984:27 January
3933:2020-10-14
3872:2018-10-30
3845:2018-10-30
3818:2017-11-13
3665:2015-07-02
3616:: 102492.
3590:2015-07-02
3562:2015-07-02
3308:2015-07-02
3218:2015-07-02
3199:References
3137:Wisconsin
3060:Tennessee
2851:Minnesota
2796:Louisiana
2405:Washington
2245:New Mexico
2235:New Jersey
1985:California
1849:elasticity
1748:excise tax
1716:cigarettes
1520:Kazakhstan
1405:Bangladesh
1400:Azerbaijan
1333:By country
1290:Temple tax
1260:Church tax
1143:ATA Carnet
1128:Free trade
1123:Tariff war
1051:Tax treaty
932:Congestion
873:Land value
764:Eco-tariff
732:Television
688:Solidarity
668:Ad valorem
528:Tax havens
359:Tax shield
354:Tax refund
322:Collection
300:Regressive
175:Tax reform
4711:Argentina
4450:Additives
4383:Fire-safe
4291:0003-4819
4244:USA TODAY
3151:15% VALM
3104:Virginia
3096:92% VALW
3085:56% VALM
3019:40% VALW
3008:65% VALM
2994:Oklahoma
2950:New York
2909:30% VALM
2895:Nebraska
2873:Missouri
2854:95% VALM
2840:Michigan
2832:75% VALM
2818:Maryland
2810:43% VALM
2785:Kentucky
2744:15% VALM
2741:Illinois
2689:80% VALW
2675:Delaware
2656:55% VALM
2653:Colorado
2631:Arkansas
2514:Anchorage
2425:Wisconsin
2355:Tennessee
2165:Minnesota
2115:Louisiana
1878:Smuggling
1866:In 2012,
1600:Sri Lanka
1565:Palestine
1525:Lithuania
1490:Indonesia
1475:Hong Kong
1395:Australia
1385:Argentina
1253:Religious
1041:Spahn tax
1036:Tobin tax
888:Pigouvian
806:Cigarette
779:Severance
712:Departure
520:Locations
473:Corporate
455:Smuggling
223:Economics
145:Tax shift
140:Deduction
130:Exemption
4864:Category
4726:Pakistan
4388:Flavored
4299:25894027
3920:32615470
3912:26085122
3792:22984447
3752:PLOS ONE
3731:July 19,
3726:ABC News
3707:22345242
3642:34271472
3481:11893816
3335:Archived
3273:Archived
3172:See also
3148:Wyoming
3093:Vermont
2953:20% VAL
2884:Montana
2752:Indiana
2708:Georgia
2697:Florida
2620:Arizona
2598:Alabama
2395:Virginia
2295:Oklahoma
2255:New York
2205:Nebraska
2185:Missouri
2155:Michigan
2135:Maryland
2105:Kentucky
2065:Illinois
2015:Delaware
1995:Colorado
1975:Arkansas
1796:Missouri
1620:Tanzania
1585:Portugal
1560:Pakistan
1440:Colombia
1420:Bulgaria
1285:Leibzoll
1162:Academic
1155:Research
973:Windfall
913:Turnover
893:Property
843:Georgist
789:Stumpage
784:Steering
769:Landfill
749:Dividend
673:Aviation
663:Per unit
658:Indirect
349:Tax lien
285:Tax rate
264:Theories
118:Flat tax
81:Policies
55:Taxation
4879:Smoking
4874:Commons
4506:Culture
4481:Lighter
4466:Ashtray
4435:Tobacco
4403:Menthol
4378:Fashion
4034:12 June
3928:2629815
3783:3440380
3760:Bibcode
3542:1536343
3533:1694421
3486:12 June
3472:1766067
3430:12 June
3409:12 June
3388:12 June
3362:12 June
3256:12 June
3166:Chicago
3074:No Tax
3063:No Tax
3052:No Tax
3041:No Tax
3030:No Tax
3005:Oregon
2997:No Tax
2975:No Tax
2906:Nevada
2898:No Tax
2887:No Tax
2876:No Tax
2865:No Tax
2843:No Tax
2774:Kansas
2766:No Tax
2733:No Tax
2722:No Tax
2719:Hawaii
2700:No Tax
2634:No Tax
2623:No Tax
2612:No Tax
2609:Alaska
2601:No Tax
2510:Chicago
2435:Wyoming
2385:Vermont
2195:Montana
2075:Indiana
2035:Georgia
2025:Florida
1965:Arizona
1945:Alabama
1890:sales.
1839:Effects
1787:Chicago
1763:Union's
1730:History
1640:Uruguay
1540:Namibia
1535:Morocco
1500:Ireland
1480:Iceland
1465:Germany
1455:Finland
1450:Denmark
1445:Croatia
1390:Armenia
1380:Algeria
1375:Albania
1022:(CCCTB)
883:Payroll
838:General
831:Tobacco
801:Alcohol
737:Tourist
683:Landing
415:General
150:Tax cut
108:Tax law
4803:MPOWER
4721:Malawi
4524:Loosie
4476:Holder
4445:Filter
4398:Lights
4393:Kretek
4297:
4289:
4186:3 July
4108:3 July
4060:3 July
3926:
3918:
3910:
3790:
3780:
3705:
3640:
3540:
3530:
3479:
3469:
3251:"Iowa"
3071:Texas
2807:Maine
2730:Idaho
2587:State
2530:cigars
2512:, and
2305:Oregon
2215:Nevada
2095:Kansas
2045:Hawaii
1955:Alaska
1615:Taiwan
1605:Sweden
1590:Russia
1580:Poland
1555:Norway
1505:Israel
1470:Greece
1460:France
1430:Canada
1415:Brazil
1410:Bhutan
1305:Kharaj
1213:(ITEP)
1116:Export
1111:Import
1106:Tariff
1096:Custom
983:Wealth
908:Surtax
903:Single
878:Luxury
863:Income
796:Excise
759:Carbon
653:Direct
540:(OFCs)
493:(BEPS)
205:Unions
135:Credit
39:
33:
27:
4819:Lists
4716:Egypt
4408:Beedi
4371:Types
4219:(PDF)
4003:(PDF)
3916:S2CID
3659:(PDF)
3338:(PDF)
3331:(PDF)
3082:Utah
2983:Ohio
2763:Iowa
2526:snuff
2491:1.10
2401:3.025
2365:Texas
2125:Maine
2071:0.995
2055:Idaho
2021:1.339
1941:0.675
1740:snuff
1720:taxed
1530:Malta
1515:Japan
1510:Italy
1485:India
1435:China
1320:Zakat
1315:Nisab
1310:Khums
1300:Jizya
1275:Tithe
1270:Teind
1231:(TJN)
1217:Oxfam
1089:Trade
1008:ATTAC
727:Stamp
722:Sales
717:Hotel
646:Types
4645:Snus
4638:List
4486:Pack
4471:Case
4295:PMID
4287:ISSN
4188:2018
4110:2018
4062:2018
4036:2015
3986:2016
3960:2015
3924:SSRN
3908:PMID
3788:PMID
3733:2013
3703:PMID
3638:PMID
3538:PMID
3488:2015
3477:PMID
3432:2015
3411:2015
3390:2015
3364:2015
3258:2015
3143:Yes
3132:Yes
3121:Yes
3099:Yes
3088:Yes
3022:Yes
3011:Yes
2956:Yes
2945:Yes
2912:Yes
2835:Yes
2824:Yes
2813:Yes
2791:Yes
2780:Yes
2758:Yes
2747:Yes
2714:Yes
2532:and
2481:2.50
2475:Guam
2471:4.00
2461:5.10
2451:3.75
2441:4.50
2431:0.60
2421:2.52
2411:1.20
2391:0.60
2381:3.08
2375:Utah
2371:1.70
2361:1.41
2351:0.62
2341:1.53
2331:0.57
2321:4.25
2311:2.60
2301:3.33
2291:2.03
2285:Ohio
2281:1.60
2271:0.44
2261:0.45
2251:5.35
2241:2.00
2231:2.70
2221:1.78
2211:1.80
2201:0.64
2191:1.70
2181:0.17
2171:0.68
2161:3.46
2151:2.00
2141:3.51
2131:3.75
2121:2.00
2111:1.08
2101:1.10
2091:1.29
2085:Iowa
2081:1.36
2061:2.98
2051:0.57
2041:3.20
2031:0.37
2011:2.10
2001:4.35
1991:1.94
1981:2.87
1971:1.15
1961:2.00
1951:2.00
1789:and
1718:are
1570:Peru
1495:Iran
1237:(US)
1225:(US)
1219:(UK)
1101:Duty
951:Toll
946:GNSS
942:Road
937:Fuel
848:Gift
816:Meat
512:CAIA
290:Flat
4277:doi
4273:162
3900:doi
3778:PMC
3768:doi
3693:doi
3628:hdl
3618:doi
3528:PMC
3520:doi
3467:PMC
3459:doi
3383:WSJ
3154:No
3110:No
3077:No
3066:No
3055:No
3044:No
3033:No
3000:No
2989:No
2978:No
2967:No
2923:No
2901:No
2890:No
2879:No
2868:No
2857:No
2846:No
2802:No
2769:No
2736:No
2725:No
2703:No
2692:No
2681:No
2670:No
2659:No
2648:No
2637:No
2626:No
2615:No
2604:No
2565:Key
1425:BVI
927:fee
918:Use
821:Sin
811:Fat
4901::
4315:.
4293:.
4285:.
4271:.
4267:.
4242:.
4079:.
4053:.
4026:.
3977:.
3922:.
3914:.
3906:.
3896:25
3894:.
3890:.
3862:.
3835:.
3809:.
3786:.
3776:.
3766:.
3754:.
3750:.
3724:.
3701:.
3689:21
3687:.
3683:.
3636:.
3626:.
3614:79
3612:.
3608:.
3571:^
3536:.
3526:.
3516:82
3514:.
3508:.
3496:^
3475:.
3465:.
3455:11
3453:.
3449:.
3381:.
3354:.
2549:.
2528:,
2508:,
4696:"
4692:"
4356:e
4349:t
4342:v
4326:.
4301:.
4279::
4252:.
4228:.
4190:.
4167:.
4152:.
4112:.
4089:.
4064:.
4038:.
4012:.
3988:.
3962:.
3936:.
3902::
3875:.
3848:.
3821:.
3794:.
3770::
3762::
3756:7
3735:.
3709:.
3695::
3668:.
3644:.
3630::
3620::
3593:.
3565:.
3544:.
3522::
3490:.
3461::
3434:.
3413:.
3392:.
3366:.
3311:.
3260:.
3221:.
1703:e
1696:t
1689:v
944:/
925:/
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
