Author:
Publisher: DIANE Publishing
ISBN: 1428945164
Category :
Languages : en
Pages : 60

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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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The Jenkins Act (15 U.S.C. 375-378) requires any person who sells and ships cigarettes across a state line to a buyer, other than a licensed distributor, to report the sale to the buyer's state tobacco tax administrator. The act establishes misdemeanor penalties for violating the act. Compliance with this federal law by cigarette sellers enables states to collect cigarette excise taxes from consumers. However, some state and federal officials are concerned that as Internet cigarette sales continue to grow, particularly as states' cigarette taxes increase, so will the amount of lost state tax revenue due to noncompliance with the Jenkins Act. One research firm estimated that Internet tobacco sales in the United States will exceed $5 billion in 2005 and that the states will lose about $ 1.4 billion in tax revenue from these sales.

Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781985000988
Category :
Languages : en
Pages : 60

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Internet Cigarette Sales: Giving ATF Investigative Authority May Improve Reporting and Enforcement

Author:
Publisher: DIANE Publishing
ISBN: 1428951873
Category :
Languages : en
Pages : 40

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Author:
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 36

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Author:
Publisher:
ISBN:
Category : Public health
Languages : en
Pages : 854

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Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Courts, the Internet, and Intellectual Property
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 128

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Author: National Research Council
Publisher: National Academies Press
ISBN: 0309317150
Category : Law
Languages : en
Pages : 240

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Book Description
Tobacco use has declined because of measures such as high taxes on tobacco products and bans on advertising, but worldwide there are still more than one billion people who regularly use tobacco, including many who purchase products illicitly. By contrast to many other commodities, taxes comprise a substantial portion of the retail price of cigarettes in the United States and most other nations. Large tax differentials between jurisdictions increase incentives for participation in existing illicit tobacco markets. In the United States, the illicit tobacco market consists mostly of bootlegging from low-tax states to high-tax states and is less affected by large-scale smuggling or illegal production as in other countries. In the future, nonprice regulation of cigarettes - such as product design, formulation, and packaging - could in principle, contribute to the development of new types of illicit tobacco markets. Understanding the U.S. Illicit Tobacco Market reviews the nature of illicit tobacco markets, evidence for policy effects, and variations among different countries with a focus on implications for the United States. This report estimates the portion of the total U.S. tobacco market represented by illicit sales has grown in recent years and is now between 8.5 percent and 21 percent. This represents between 1.24 to 2.91 billion packs of cigarettes annually and between $2.95 billion and $6.92 billion in lost gross state and local tax revenues. Understanding the U.S. Illicit Tobacco Market describes the complex system associated with illicit tobacco use by exploring some of the key features of that market - the cigarette supply chain, illicit procurement schemes, the major actors in the illicit trade, and the characteristics of users of illicit tobacco. This report draws on domestic and international experiences with the illicit tobacco trade to identify a range of possible policy and enforcement interventions by the U.S. federal government and/or states and localities.

Author: Joseph F. Zimmerman
Publisher: Lexington Books
ISBN: 0739198076
Category : Political Science
Languages : en
Pages : 206

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Book Description
This book reviews the impact of congressional federalization of state criminal laws. Zimmerman offers recommendations on how to address the issues created by such federal actions at both the national and state levels.

Author: Rajeev K. Goel
Publisher: Routledge
ISBN: 1351157388
Category : Business & Economics
Languages : en
Pages : 228

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Book Description
Tobacco is reported to be the second major cause of death in the world and there is ever-increasing interest in the costs of smoking, especially in the light of evidence of the health effects of second-hand smoke. This book brings together the findings of economists on the effectiveness of price and non-price policy initiatives to combat smoking and draws conclusions regarding the efficacy of the various policy measures. The authors evaluate the relative effectiveness of price-based smoking control policies (i.e. tax) in relation to non-price strategies (including advertising restrictions, sales restrictions, territorial restrictions and health warnings). They review evidence not only from the US but also from around the world, drawing important conclusions for developing countries where smoking is on the rise. The book will be essential reading for policy makers, health practitioners and researchers in health economics.