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Diane Publishing Books
Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes
David B. Gootnick (au)
In 2009, the Childrenńˇ╗s Health Insur. Program Reauthorization Act (CHIPRA) increased and equalized federal excise tax rates for cigarettes, roll-your-own tobacco, and small cigars. Though CHIPRA also increased federal excise tax rates for pipe tobacco and large cigars, it raised the pipe tobacco tax to a rate significantly below the equalized rate for the other products, and its large cigar excise tax can be significantly lower, depending on price. This report: (1) reviews the market shifts in smoking tobacco products since CHIPRA; (2) examines the impact of the market shifts on fed. revenue and Treasuryńˇ╗s actions to respond; and (3) describes differences in FDAńˇ╗s regulation of various smoking tobacco products. Illus. This is a print on demand report.
Small Sects in America (rev. ed.)
American Short Story, 1945-1980: A Critical History
American Vegetarian Resource Directory: Some Signposts on the Journey Towards a Healthier, More Ethically & Environmentally Balanced Lifestyle
Whoĺs in Control? Polar Politics & the Sensible Center
Suggestions of Abuse: True & False Memories of Childhood Sexual Trauma
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