BACKGROUND Diabetes is a costly and debilitating disease. The aim of the study is to quantify the individual and national costs of diabetes resulting from people retiring early because of this disease, including lost income; lost income taxation, increased government welfare payments; and reductions in GDP. METHODS A purpose-built microsimulation model, Health&WealthMOD2030, was used to estim...

Tobacco exposure increases mortality and morbidity of the fetus, the child, the adolescent, and their children in turn. Nearly half the children in the world are exposed. Smoking is not merely personal choice or personal responsibility; those subtle phrases undermine those who have no choice in the matter. Tobacco control must take a multi-pronged attack. Smoking cessation by adults in childbea...

OBJECTIVES The International Monetary Fund encourages privatization of state-owned tobacco industries. Privatization tends to lower cigarette prices, which encourages consumption. This could be countered with effective tax policies. We explored how investment by British American Tobacco (BAT) influenced tax policy in Uzbekistan during privatization there. METHODS We obtained internal document...

This special issue of Tobacco Control for World No Tobacco Day is focused on the theme of Price and Trade. Last year, Dr Margaret Chan of the WHO called on countries to increase tobacco taxes to combat the tobacco epidemic. Chan observed that “raising taxes on tobacco is the most effective way to reduce use and save lives” (Ibid). She commented that “determined action on tobacco tax policy hits...

The prevailing wisdom in scholarly and policy-making institutions dealing with public health is that skillful use of price taxation policy will reduce the prevalence tobacco consumption because inverse relationship between consumption. Empirical evidence this axiomatic has been sparse. This paper analyzes effects increased on products 162 countries during 2005-2020. Results indicate there weak ...

The tide against the tobacco industry is growing. The World Health Organisation (WHO) Framework Convention on Tobacco Control (FCTC), a global public health treaty on tobacco control, has been ratifi ed by 174 WHO Member States covering more than 87% of the world’s population.1 At the recently concluded 15th World Conference on Tobacco or Health in Singapore, the Director General (WHO), Dr Marg...

there is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice. this fact has led to no fairness among taxpayers, a fact that influences the horizontal and vertical sides of equity. horizontal equity is created when people feel the benefits of the tax gain that is proportional to the ...

BACKGROUND Tobacco is the only consumer product known to kill half of its users, and is a significant cause of death and disability to exposed nonsmokers. This presents a unique conundrum for modern democracies, which emphasize personal liberty, yet are obligated to protect citizens. In Israel, the death toll in 2014 from smoking is expected to reach 8000 deaths; nearly a fifth of the populatio...