Excise Tax Differences at Oklahoma Smoke Shops

Laux, Fritz; Chaloupka, Frank J.; Beebe, Laura A.

doi:10.1016/j.amepre.2014.08.028

Cited by 4 publications

(3 citation statements)

References 12 publications

(12 reference statements)

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“…Although we did not collect data on corporate ownership, 70% of retailers included in this study had 2 or fewer registers and 84% had 5 or fewer registers, so it is unlikely that high numbers of large stores are responsible for our findings of little tax stamp discordance. Third, while we had few packs purchased from tribally-controlled land or with tribal tax stamps, assessing which retailers are subject to tribal taxes is challenging ( DeLong et al, 2016 , Laux et al, 2015 ). Our assessment of tribal tax stamp concordance may be subject to some degree of error.…”

Section: Discussionmentioning

confidence: 99%

Limited indications of tax stamp discordance and counterfeiting on cigarette packs purchased in tobacco retailers, 97 counties, USA, 2012

Lee¹,

Golden²,

Ribisl³

2017

Preventive Medicine Reports

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Increasing the per-unit cost of tobacco products is one of the strongest interventions for tobacco control. In jurisdictions with higher taxes in the U.S., however, cigarette pack litter studies show a substantial proportion of littered packs lack the appropriate tax stamp. More limited but still present counterfeiting also exists. We sought to examine the role of tobacco retailers as a source for untaxed and counterfeit products. Data collectors purchased Newport Green (menthol) or Marlboro Red cigarette packs in a national probability-based sample of tobacco retailers (in 97 counties) from June–October 2012. They made no effort to buy counterfeit or untaxed cigarettes. In this cross-sectional study, we assessed the presence, tax authority, and type (low-tech thermal vs. encrypted) of cigarette pack tax stamps; concordance of tax stamps with where the pack was purchased; and, for Marlboro cigarettes, publicly available visible indicators of counterfeiting. We purchased 2147 packs of which 2033 had tax stamps. Packs missing stamps were in states that do not require them. We found very limited discordance between store location and tax stamp(s) (< 1%). However, a substantial minority of cigarette packs had damaged tax stamps (13%). This occurred entirely with low-tech tax stamps and was not identified with encrypted tax stamps. We found no clear evidence of counterfeit products. Almost all tax stamps matched the location of purchase. Litter studies may be picking up legal tax avoidance instead of illegal tax evasion or, alternatively, purchase of illicit products requires special request by the purchaser.

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Section: Discussionmentioning

confidence: 99%

Limited indications of tax stamp discordance and counterfeiting on cigarette packs purchased in tobacco retailers, 97 counties, USA, 2012

Lee¹,

Golden²,

Ribisl³

2017

Preventive Medicine Reports

View full text Add to dashboard Cite

show abstract

“…Al comparar las prevalencias de tabaco con humo, entre 2007 y 2013, en el estrato urbano pasó de 9.0% a 6.8%, en el rural, de 8.6% a 3.9% y en el indígena, de 13.5% a 6.9% [16,21]. En adición, el incremento en la recaudación fiscal también ha sido importante para dotar de recursos al sector sanitario y aduanero, para combatir las externalidades derivadas del consumo de tabaco dado que el ISC está etiquetado en 50% [22,23].…”

Section: Discussionunclassified

Impacto del incremento del impuesto a los productos de tabaco sobre la recaudación y los precios en Panamá

Hugo

Velásquez

Gómez

et al. 2017

Value in Health Regional Issues

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“…Finally, cigarette tax rates for the Navajo Nation and several tribal areas in Oklahoma were identified from tribal records and previous publications. 16,17…”

Section: Methodsmentioning

confidence: 99%

Disparities in cigarette tax exposure by race, ethnicity, poverty status and sexual orientation, 2006–2014, USA

Golden

Kong

Lee

et al. 2018

Preventive Medicine

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Cigarette excise taxes are an effective tobacco control strategy but they vary geographically due to differences in state and local taxation. There are also pronounced sociodemographic differences in community composition, suggesting that different population groups might face vastly different cigarette excise tax rates. In this study, we examine how cigarette excise tax rates differ for population groups defined by race, ethnicity, poverty status, and sexual orientation, and how these differences have evolved over time. We constructed annual cigarette tax rates in 109 mutually exclusive jurisdictions within the United States (U.S.) between 2006 and 2014. After merging with Census sociodemographic data, we calculated annual cigarette excise tax exposures for each population group as the average of each place-based tax, weighted by the proportion of the group living there. In 2014, the average U.S. resident was required to pay $2.68 in cigarette taxes, more than 60% of which was due to state and local taxation. On average, Asian/Native Hawaiian and Other Pacific Islander populations faced the highest average tax ($2.95), which was $0.44 more than American Indian populations. Local taxes disproportionately augmented state and federal taxes for non-White populations, same-sex couples, and people living in poverty. Geographic variation in cigarette excise taxes produces sociodemographic variation in cigarette tax exposure. Raising cigarette taxes specifically in those places where groups at risk for tobacco-related disease are more likely to live, or otherwise creating geographically uniform tax levels, could reduce important disparities in cigarette smoking.

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Excise Tax Differences at Oklahoma Smoke Shops

Abstract: Ample scope exists for either unilateral or coordinated cross-tribal tax and price increases that will increase tribal cigarette tax revenue collections and improve public health.

Cited by 4 publications

References 12 publications

Limited indications of tax stamp discordance and counterfeiting on cigarette packs purchased in tobacco retailers, 97 counties, USA, 2012

Limited indications of tax stamp discordance and counterfeiting on cigarette packs purchased in tobacco retailers, 97 counties, USA, 2012

Impacto del incremento del impuesto a los productos de tabaco sobre la recaudación y los precios en Panamá

Disparities in cigarette tax exposure by race, ethnicity, poverty status and sexual orientation, 2006–2014, USA

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