Strategic Investment of Tobacco Tax Revenue (2020)

Article 6 of the WHO Framework Convention on Tobacco Control (FCTC) and its guidelines for implementation recommend that countries dedicate revenue to fund tobacco control and other health promotion activities. In addition, Article 26 of the FCTC requires all Parties to secure and provide financial support for the implementation of various tobacco control programs and […]

Cigarette Tax Avoidance and Evasion: Findings from the International Tobacco Control Policy Evaluation (ITC) Project (2013)

Authors: G Emmanuel Guindon et al. Abstract Background: Decades of research have produced overwhelming evidence that tobacco taxes reduce tobacco use and increase government tax revenue. The magnitude and effectiveness of taxes in reducing tobacco use provide an incentive for tobacco users, manufacturers and others, most notably criminal networks, to devise ways to avoid or evade […]

Mobilizing Public Opinion for the Tobacco Industry: The Consumer Tax Alliance and Excise Taxes (2009)

Authors: Richard Campbell and Edith Balbach Abstract Background: Tobacco industry funding was instrumental in creating and financing the Consumer Tax Alliance in 1989 as an ostensibly organization that relied upon extensive media outreach to build opposition to excise taxes as a regressive form of taxation. By obscuring its own role in this effort, the tobacco industry undermined […]

Industry Responses to the Tobacco Excise Tax Increases in South Africa (2006)

Author: Corné van Walbeek Abstract The cigarette manufacturing market in South Africa is highly concentrated, with one company controlling more than 90 per cent of the market. In this paper the retail price of cigarettes is divided into three components: excise tax, sales tax and industry price. After decreasing during the 1970s and 1980s, the […]

Tobacco Institute Lobbying at the State and Local Levels of Government in the 1990s (2002)

Authors: Christopher P Morley et al. Abstract Objective: To describe variation in Tobacco Institute (TI) lobbying expenditures across states and test whether these expenditures vary in relationship to measures of tobacco control activity at the state level. Independent variable: Data for this study came from the TI’s State Activities Division (SAD) annual budgets for the years […]

“A Whole ’Nother Smoke” or a Cigarette in Disguise: How RJ Reynolds Reframed the Image of Little Cigars (2007)

Authors: Cristine Delnevo and Mary Hrywna Abstract Present-day consumption of little cigars rivals that of the early 1970s when sales of little cigars boomed. This boom was largely attributed to RJ Reynolds, and documents reveal how and why they became a powerful force in little cigar sales. RJ Reynolds designed a little cigar, Winchesters, for […]

Tax, Price and Cigarette Smoking: Evidence from the Tobacco Documents and Implications for Tobacco Company Marketing Strategies (2002)

Authors: Frank Chaloupka et al. Abstract Objective: To examine tobacco company documents to determine what the companies knew about the impact of cigarette prices on smoking among youth, young adults, and adults, and to evaluate how this understanding affected their pricing and price related marketing strategies. Methods: Data for this study come from tobacco industry […]

Building Alliances in Unlikely Places: Progressive Allies and the Tobacco Institute’s Coalition Strategy on Cigarette Excise Taxes (2009)

Authors: Richard B Campbell and Edith D Balbach Abstract The tobacco industry often utilizes third parties to advance its policy agenda. One such utilization occurred when the industry identified organized labor and progressive groups as potential allies whose advocacy could undermine public support for excise tax increases. To attract such collaboration, the industry framed the […]

Union Women, the Tobacco Industry, and Excise Taxes: A Lesson in Unintended Consequences (2009)

Authors: Edith Balbach and Richard Campbell Abstract Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons […]

The Failure of the UK to Tax Adequately Tobacco Company Profits (2020)

Authors: J Robert Branston and Anna B Gilmore Abstract Background: A key driver of the global tobacco epidemic is the massive profit earned from manufacturing tobacco products despite high levels of product taxation. Two of the four major Transnational Tobacco companies are based in the UK, where there is growing evidence of corporate tax avoidance by […]