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Fiscal and Policy Implications of Selling Pipe Tobacco for Roll-Your-Own Cigarettes in the United States

BACKGROUND: The Federal excise tax was increased for tobacco products on April 1, 2009. While excise tax rates prior to the increase were the same for roll-your-own (RYO) and pipe tobacco, the tax on pipe tobacco was $21.95 per pound less than the tax on RYO tobacco after the increase. Subsequently,...

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Main Authors: Morris, Daniel S., Tynan, Michael A.
格式: Artigo
語言:Inglês
出版: Public Library of Science 2012
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在線閱讀:https://ncbi.nlm.nih.gov/pmc/articles/PMC3342269/
https://ncbi.nlm.nih.gov/pubmed/22567159
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1371/journal.pone.0036487
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