Comprehensive tobacco control policies include high taxes. This paper describes the tobacco excise structure in Indonesia from 2007 to 2009. The design of the tobacco excise system contributes to neutralizing the effect of a tax increase on consumption. Wide gaps in tax rates allow for the availability of low-priced products, and consumers can substitute to cheaper products in response to price...

OBJECTIVE To compare changes in smoking habit and psychological addiction in Māori/Pacific and NZ European smokers in response to two annual excise tax increases from 2012 to 2014. METHODS Smokers from New Zealand cities completed questionnaires at three time points before and after two excise tax increases. RESULTS There were no significant differences in cigarettes per day or psychologica...

Economic theory states that on market with imperfect competition, per unit consumption taxes should induce a larger increase of prices than ad valorem consumption taxes. It implies that consumers bear a larger share of the tax burden for per unit consumption taxes than for ad valorem consumption taxes. The present paper aims at testing empirically this theoretical result. It uses the French mar...

BACKGROUND On April 1, 2009, the federal cigarette excise tax increased from 39 cents to $1.01 per pack. METHODS This study describes call volumes to 16 state quitlines, characteristics of callers and cessation outcomes before and after the tax. RESULTS Calls to the quitlines increased by 23.5% in 2009 and more whites, smokers ≥ 25 years of age, smokers of shorter duration, those with less ...

OBJECTIVES Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6...

The study attempts to estimate the demand for cigarettes in Tanzania and presents simulation results on the effect of the cigarette excise tax on smoking participation, government revenue, and related topics. After briefly summarizing the magnitude and spread of cigarette consumption in the country, the paper reviews some empirical estimates from African and other countries. The 2008 Tanzanian ...

Using the recent excise tax increases at the state-level in the United States from 2000 to 2010, I estimate two-way fixed effects models of older adult smoking participation. I find that a one dollar increase in the excise tax reduces smoking participation by 2.5 percent for adults age 30 to 74. An investigation of the age distribution finds that results are sensitive to how older adult age gro...

Abstract The present work analyzes the trade with excise goods and is addressed to traders of goods, entrepreneurs, as well practitioners in financial accounting field, who, transactions made may violate relevant legislation, be sanctioned a contravention, or case be, criminal. Given that sale excisable products represents high fiscal risk, authorities have introduced series laws, acts, provisi...


 Indonesia is a developing country. as country, takes advantage of state revenue from Customs and Excise. Excise held responsible by the Directorate General Customs. One things he for cigarettes. Even though cigarette customs excise authority has been held, The legal permits marked still not acquired companies with stamps in city Medan, which these have committed violations. This study ai...