Tobacco Taxes and Illicit Trade : Selected Analyses /
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Tobacco Taxes and Illicit Trade : Selected Analyses /

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...

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Bibliographic Details
Corporate Author: PALCI EBSCO books
Other Authors: Chapman, David (Editor)
Format: Online Book
Published: New York [New York] : Nova Science Publishers, Inc., [2014]
Series:Drug transit and distribution, interception and control.
Access:Online version
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Table of Contents:
  • TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; Library of Congress Cataloging-in-Publication Data; Contents; Preface; Chapter 1: Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees*; Why GAO Did This Study; What GAO Found; Abbreviations; Appendix I: Briefing Pages; Background; Timeline of Key Legislative and Industry Events; Cigarettes Dominate the U.S. Tobacco Industry; Domestic Tobacco Industry Is Heavily Concentrated by Manufacturer and Brand; U.S. Cigarette Exports Have Dropped Sharply.
  • Cigarettes Are Sold Through Supply Chains with Multiple EntitiesIncentives; Cigarette Retail Prices Are Based Largely on Taxes and Other Fees; Cigarette Packs Are Taxed at Varying Rates at the State Level; Cigarette Excise Tax Rates Have Increased in Recent Years; Markets for Other Tobacco Products Shifted Following Changes in Differing Federal Excise Tax Rates; Illicit Tobacco Trade Offers High Rewards, Low Risks in Comparison to Other Crimes; Opportunities to Evade Excise Taxes and Fees at Multiple Points in the Supply Chain; Schemes.
  • A Myriad of Schemes Are Used to Evade Taxes and Other Fees on Tobacco ProductsSmuggling Genuine and Counterfeit Tobacco Products; Smuggling; Diverting Cigarettes Manufactured for Export; Export Diversion; Diverting Domestically Manufactured Cigarettes; Unlicensed Manufacturing; Underreporting Production; Diverting Tobacco Products During Distribution; Interstate Trafficking; Underreporting Sales; Diverting Tobacco Products Sold at Retail; Interstate Trafficking; Indian Country Sales; Domestic Internet Web sites; Avoiding MSA Payments; End Notes; End Note for Appendix.
  • Chapter 2: Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes*Why GAO Did This Study; What GAO Recommends; What GAO Found; Abbreviations; Background; Tobacco Products Have Broad Definitions; Federal Excise Taxes on Tobacco Products Most Recently Increased by CHIPRA; Tobacco Control Act Gave FDA Broad Authority to Regulate Tobacco Products to Protect Public Health; Large Tax Disparities among Similar Tobacco Products Triggered Significant Market Shifts; to Avoid Higher Taxes.
  • Market Shifted from Roll- Your-Own Tobacco to Pipe Tobacco after CHIPRAManufacturers Switched from Roll-Your-Own to Pipe Tobacco, and Consumers Began to Use Commercial Roll-Your-Own Machines; Cigar Market Shifted from Small to Large Cigars after CHIPRA; Market Shifts to Avoid Taxes Have Reduced Federal Revenue, and Treasury Has Limited Options to Respond; Estimated Federal Revenue Losses from Market Shifts after CHIPRA Range from 615 Million to 1.1 Billion; Tax Revenue Losses in the Roll-Your-Own and Pipe Tobacco Markets; Tax Revenue Losses in the Small and Large Cigar Markets.