Tobacco Taxes and Illicit Trade :: Selected Analyses /
Tobacco products face varying levels of taxation in different locations, creating opportunities and incentives for illicit trade. Cigarettes are taxed at the federal, state, and in some cases, local levels. According to industry representatives, taxes and other fees make up significant components of...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York [New York] :
Nova Science Publishers, Inc.,
[2014]
|
| Schriftenreihe: | Drug transit and distribution, interception and control.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Tobacco products face varying levels of taxation in different locations, creating opportunities and incentives for illicit trade. Cigarettes are taxed at the federal, state, and in some cases, local levels. According to industry representatives, taxes and other fees make up significant components of the final price of cigarettes, averaging 53 percent of the retail price. This book examines incentives that are important for understanding cross-border and illicit trade in tobacco products; and different schemes used to generate profits from cross-border and illicit trade in tobacco products. |
| Beschreibung: | Includes index. |
| Beschreibung: | 1 online resource. |
| ISBN: | 9781634632072 1634632079 |
Internformat
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBU-ocn894508948 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr cnu|||unuuu | ||
| 008 | 141105s2014 nyu o 001 0 eng d | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d E7B |d N$T |d YDXCP |d OCLCF |d EBLCP |d OCLCQ |d AGLDB |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO |d OCLCL |d OCLCQ | ||
| 019 | |a 914433247 |a 923675989 |a 928196470 | ||
| 020 | |a 9781634632072 |q (electronic bk.) | ||
| 020 | |a 1634632079 |q (electronic bk.) | ||
| 020 | |z 9781634631846 | ||
| 035 | |a (OCoLC)894508948 |z (OCoLC)914433247 |z (OCoLC)923675989 |z (OCoLC)928196470 | ||
| 050 | 4 | |a HD9130.8.A1 | |
| 072 | 7 | |a POL |x 017000 |2 bisacsh | |
| 082 | 7 | |a 352.44 |2 23 | |
| 049 | |a MAIN | ||
| 245 | 0 | 0 | |a Tobacco Taxes and Illicit Trade : |b Selected Analyses / |c David Chapman, editor. |
| 264 | 1 | |a New York [New York] : |b Nova Science Publishers, Inc., |c [2014] | |
| 300 | |a 1 online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Drug transit and distribution, interception and control | |
| 500 | |a Includes index. | ||
| 588 | 0 | |a Vendor-supplied metadata. | |
| 505 | 0 | |a TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; Library of Congress Cataloging-in-Publication Data; Contents; Preface; Chapter 1: Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees*; Why GAO Did This Study; What GAO Found; Abbreviations; Appendix I: Briefing Pages; Background; Timeline of Key Legislative and Industry Events; Cigarettes Dominate the U.S. Tobacco Industry; Domestic Tobacco Industry Is Heavily Concentrated by Manufacturer and Brand; U.S. Cigarette Exports Have Dropped Sharply. | |
| 505 | 8 | |a Cigarettes Are Sold Through Supply Chains with Multiple EntitiesIncentives; Cigarette Retail Prices Are Based Largely on Taxes and Other Fees; Cigarette Packs Are Taxed at Varying Rates at the State Level; Cigarette Excise Tax Rates Have Increased in Recent Years; Markets for Other Tobacco Products Shifted Following Changes in Differing Federal Excise Tax Rates; Illicit Tobacco Trade Offers High Rewards, Low Risks in Comparison to Other Crimes; Opportunities to Evade Excise Taxes and Fees at Multiple Points in the Supply Chain; Schemes. | |
| 505 | 8 | |a A Myriad of Schemes Are Used to Evade Taxes and Other Fees on Tobacco ProductsSmuggling Genuine and Counterfeit Tobacco Products; Smuggling; Diverting Cigarettes Manufactured for Export; Export Diversion; Diverting Domestically Manufactured Cigarettes; Unlicensed Manufacturing; Underreporting Production; Diverting Tobacco Products During Distribution; Interstate Trafficking; Underreporting Sales; Diverting Tobacco Products Sold at Retail; Interstate Trafficking; Indian Country Sales; Domestic Internet Web sites; Avoiding MSA Payments; End Notes; End Note for Appendix. | |
| 505 | 8 | |a Chapter 2: Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes*Why GAO Did This Study; What GAO Recommends; What GAO Found; Abbreviations; Background; Tobacco Products Have Broad Definitions; Federal Excise Taxes on Tobacco Products Most Recently Increased by CHIPRA; Tobacco Control Act Gave FDA Broad Authority to Regulate Tobacco Products to Protect Public Health; Large Tax Disparities among Similar Tobacco Products Triggered Significant Market Shifts; to Avoid Higher Taxes. | |
| 505 | 8 | |a Market Shifted from Roll- Your-Own Tobacco to Pipe Tobacco after CHIPRAManufacturers Switched from Roll-Your-Own to Pipe Tobacco, and Consumers Began to Use Commercial Roll-Your-Own Machines; Cigar Market Shifted from Small to Large Cigars after CHIPRA; Market Shifts to Avoid Taxes Have Reduced Federal Revenue, and Treasury Has Limited Options to Respond; Estimated Federal Revenue Losses from Market Shifts after CHIPRA Range from 615 Million to 1.1 Billion; Tax Revenue Losses in the Roll-Your-Own and Pipe Tobacco Markets; Tax Revenue Losses in the Small and Large Cigar Markets. | |
| 520 | |a Tobacco products face varying levels of taxation in different locations, creating opportunities and incentives for illicit trade. Cigarettes are taxed at the federal, state, and in some cases, local levels. According to industry representatives, taxes and other fees make up significant components of the final price of cigarettes, averaging 53 percent of the retail price. This book examines incentives that are important for understanding cross-border and illicit trade in tobacco products; and different schemes used to generate profits from cross-border and illicit trade in tobacco products. | ||
| 650 | 0 | |a Tobacco |x Taxation. |0 http://id.loc.gov/authorities/subjects/sh85135724 | |
| 650 | 0 | |a Tax evasion. |0 http://id.loc.gov/authorities/subjects/sh85132819 | |
| 650 | 6 | |a Tabac |x Impôts. | |
| 650 | 6 | |a Fraude fiscale. | |
| 650 | 7 | |a POLITICAL SCIENCE |x Public Affairs & Administration. |2 bisacsh | |
| 650 | 7 | |a Tax evasion |2 fast | |
| 650 | 7 | |a Tobacco |x Taxation |2 fast | |
| 700 | 1 | |a Chapman, David, |e editor. | |
| 758 | |i has work: |a Tobacco taxes and illicit trade (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGR8xQTMxXhKXY4PQ7x8VK |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Chapman, David. |t Tobacco Taxes and Illicit Trade : Selected Analyses. |d Hauppauge : Nova Science Publishers, Inc., ©2014 |z 9781634631846 |
| 830 | 0 | |a Drug transit and distribution, interception and control. |0 http://id.loc.gov/authorities/names/no2009139441 | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBU |q FWS_PDA_EBU |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=878146 |3 Volltext |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL2096672 | ||
| 938 | |a ebrary |b EBRY |n ebr10960660 | ||
| 938 | |a EBSCOhost |b EBSC |n 878146 | ||
| 938 | |a YBP Library Services |b YANK |n 12134907 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBU | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBU-ocn894508948 |
|---|---|
| _version_ | 1816796916194738176 |
| adam_text | |
| any_adam_object | |
| author2 | Chapman, David |
| author2_role | edt |
| author2_variant | d c dc |
| author_facet | Chapman, David |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HD9130 |
| callnumber-raw | HD9130.8.A1 |
| callnumber-search | HD9130.8.A1 |
| callnumber-sort | HD 49130.8 A1 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| collection | ZDB-4-EBU |
| contents | TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; Library of Congress Cataloging-in-Publication Data; Contents; Preface; Chapter 1: Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees*; Why GAO Did This Study; What GAO Found; Abbreviations; Appendix I: Briefing Pages; Background; Timeline of Key Legislative and Industry Events; Cigarettes Dominate the U.S. Tobacco Industry; Domestic Tobacco Industry Is Heavily Concentrated by Manufacturer and Brand; U.S. Cigarette Exports Have Dropped Sharply. Cigarettes Are Sold Through Supply Chains with Multiple EntitiesIncentives; Cigarette Retail Prices Are Based Largely on Taxes and Other Fees; Cigarette Packs Are Taxed at Varying Rates at the State Level; Cigarette Excise Tax Rates Have Increased in Recent Years; Markets for Other Tobacco Products Shifted Following Changes in Differing Federal Excise Tax Rates; Illicit Tobacco Trade Offers High Rewards, Low Risks in Comparison to Other Crimes; Opportunities to Evade Excise Taxes and Fees at Multiple Points in the Supply Chain; Schemes. A Myriad of Schemes Are Used to Evade Taxes and Other Fees on Tobacco ProductsSmuggling Genuine and Counterfeit Tobacco Products; Smuggling; Diverting Cigarettes Manufactured for Export; Export Diversion; Diverting Domestically Manufactured Cigarettes; Unlicensed Manufacturing; Underreporting Production; Diverting Tobacco Products During Distribution; Interstate Trafficking; Underreporting Sales; Diverting Tobacco Products Sold at Retail; Interstate Trafficking; Indian Country Sales; Domestic Internet Web sites; Avoiding MSA Payments; End Notes; End Note for Appendix. Chapter 2: Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes*Why GAO Did This Study; What GAO Recommends; What GAO Found; Abbreviations; Background; Tobacco Products Have Broad Definitions; Federal Excise Taxes on Tobacco Products Most Recently Increased by CHIPRA; Tobacco Control Act Gave FDA Broad Authority to Regulate Tobacco Products to Protect Public Health; Large Tax Disparities among Similar Tobacco Products Triggered Significant Market Shifts; to Avoid Higher Taxes. Market Shifted from Roll- Your-Own Tobacco to Pipe Tobacco after CHIPRAManufacturers Switched from Roll-Your-Own to Pipe Tobacco, and Consumers Began to Use Commercial Roll-Your-Own Machines; Cigar Market Shifted from Small to Large Cigars after CHIPRA; Market Shifts to Avoid Taxes Have Reduced Federal Revenue, and Treasury Has Limited Options to Respond; Estimated Federal Revenue Losses from Market Shifts after CHIPRA Range from 615 Million to 1.1 Billion; Tax Revenue Losses in the Roll-Your-Own and Pipe Tobacco Markets; Tax Revenue Losses in the Small and Large Cigar Markets. |
| ctrlnum | (OCoLC)894508948 |
| dewey-full | 352.44 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 352 - General considerations of public administration |
| dewey-raw | 352.44 |
| dewey-search | 352.44 |
| dewey-sort | 3352.44 |
| dewey-tens | 350 - Public administration and military science |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>05902cam a2200601 i 4500</leader><controlfield tag="001">ZDB-4-EBU-ocn894508948</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr cnu|||unuuu</controlfield><controlfield tag="008">141105s2014 nyu o 001 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">N$T</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">N$T</subfield><subfield code="d">E7B</subfield><subfield code="d">N$T</subfield><subfield code="d">YDXCP</subfield><subfield code="d">OCLCF</subfield><subfield code="d">EBLCP</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">AGLDB</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield><subfield code="d">OCLCQ</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">914433247</subfield><subfield code="a">923675989</subfield><subfield code="a">928196470</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781634632072</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1634632079</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9781634631846</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)894508948</subfield><subfield code="z">(OCoLC)914433247</subfield><subfield code="z">(OCoLC)923675989</subfield><subfield code="z">(OCoLC)928196470</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">HD9130.8.A1</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">POL</subfield><subfield code="x">017000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">352.44</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="245" ind1="0" ind2="0"><subfield code="a">Tobacco Taxes and Illicit Trade :</subfield><subfield code="b">Selected Analyses /</subfield><subfield code="c">David Chapman, editor.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York [New York] :</subfield><subfield code="b">Nova Science Publishers, Inc.,</subfield><subfield code="c">[2014]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Drug transit and distribution, interception and control</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes index.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Vendor-supplied metadata.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; Library of Congress Cataloging-in-Publication Data; Contents; Preface; Chapter 1: Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees*; Why GAO Did This Study; What GAO Found; Abbreviations; Appendix I: Briefing Pages; Background; Timeline of Key Legislative and Industry Events; Cigarettes Dominate the U.S. Tobacco Industry; Domestic Tobacco Industry Is Heavily Concentrated by Manufacturer and Brand; U.S. Cigarette Exports Have Dropped Sharply.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Cigarettes Are Sold Through Supply Chains with Multiple EntitiesIncentives; Cigarette Retail Prices Are Based Largely on Taxes and Other Fees; Cigarette Packs Are Taxed at Varying Rates at the State Level; Cigarette Excise Tax Rates Have Increased in Recent Years; Markets for Other Tobacco Products Shifted Following Changes in Differing Federal Excise Tax Rates; Illicit Tobacco Trade Offers High Rewards, Low Risks in Comparison to Other Crimes; Opportunities to Evade Excise Taxes and Fees at Multiple Points in the Supply Chain; Schemes.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">A Myriad of Schemes Are Used to Evade Taxes and Other Fees on Tobacco ProductsSmuggling Genuine and Counterfeit Tobacco Products; Smuggling; Diverting Cigarettes Manufactured for Export; Export Diversion; Diverting Domestically Manufactured Cigarettes; Unlicensed Manufacturing; Underreporting Production; Diverting Tobacco Products During Distribution; Interstate Trafficking; Underreporting Sales; Diverting Tobacco Products Sold at Retail; Interstate Trafficking; Indian Country Sales; Domestic Internet Web sites; Avoiding MSA Payments; End Notes; End Note for Appendix.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Chapter 2: Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes*Why GAO Did This Study; What GAO Recommends; What GAO Found; Abbreviations; Background; Tobacco Products Have Broad Definitions; Federal Excise Taxes on Tobacco Products Most Recently Increased by CHIPRA; Tobacco Control Act Gave FDA Broad Authority to Regulate Tobacco Products to Protect Public Health; Large Tax Disparities among Similar Tobacco Products Triggered Significant Market Shifts; to Avoid Higher Taxes.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Market Shifted from Roll- Your-Own Tobacco to Pipe Tobacco after CHIPRAManufacturers Switched from Roll-Your-Own to Pipe Tobacco, and Consumers Began to Use Commercial Roll-Your-Own Machines; Cigar Market Shifted from Small to Large Cigars after CHIPRA; Market Shifts to Avoid Taxes Have Reduced Federal Revenue, and Treasury Has Limited Options to Respond; Estimated Federal Revenue Losses from Market Shifts after CHIPRA Range from 615 Million to 1.1 Billion; Tax Revenue Losses in the Roll-Your-Own and Pipe Tobacco Markets; Tax Revenue Losses in the Small and Large Cigar Markets.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Tobacco products face varying levels of taxation in different locations, creating opportunities and incentives for illicit trade. Cigarettes are taxed at the federal, state, and in some cases, local levels. According to industry representatives, taxes and other fees make up significant components of the final price of cigarettes, averaging 53 percent of the retail price. This book examines incentives that are important for understanding cross-border and illicit trade in tobacco products; and different schemes used to generate profits from cross-border and illicit trade in tobacco products.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Tobacco</subfield><subfield code="x">Taxation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85135724</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Tax evasion.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132819</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Tabac</subfield><subfield code="x">Impôts.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Fraude fiscale.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">POLITICAL SCIENCE</subfield><subfield code="x">Public Affairs & Administration.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Tax evasion</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Tobacco</subfield><subfield code="x">Taxation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Chapman, David,</subfield><subfield code="e">editor.</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">Tobacco taxes and illicit trade (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCGR8xQTMxXhKXY4PQ7x8VK</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Chapman, David.</subfield><subfield code="t">Tobacco Taxes and Illicit Trade : Selected Analyses.</subfield><subfield code="d">Hauppauge : Nova Science Publishers, Inc., ©2014</subfield><subfield code="z">9781634631846</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Drug transit and distribution, interception and control.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2009139441</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBU</subfield><subfield code="q">FWS_PDA_EBU</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=878146</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest Ebook Central</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL2096672</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ebrary</subfield><subfield code="b">EBRY</subfield><subfield code="n">ebr10960660</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">878146</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">12134907</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBU</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-4-EBU-ocn894508948 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:17Z |
| institution | BVB |
| isbn | 9781634632072 1634632079 |
| language | English |
| oclc_num | 894508948 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource. |
| psigel | ZDB-4-EBU |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | Nova Science Publishers, Inc., |
| record_format | marc |
| series | Drug transit and distribution, interception and control. |
| series2 | Drug transit and distribution, interception and control |
| spelling | Tobacco Taxes and Illicit Trade : Selected Analyses / David Chapman, editor. New York [New York] : Nova Science Publishers, Inc., [2014] 1 online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier Drug transit and distribution, interception and control Includes index. Vendor-supplied metadata. TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; Library of Congress Cataloging-in-Publication Data; Contents; Preface; Chapter 1: Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees*; Why GAO Did This Study; What GAO Found; Abbreviations; Appendix I: Briefing Pages; Background; Timeline of Key Legislative and Industry Events; Cigarettes Dominate the U.S. Tobacco Industry; Domestic Tobacco Industry Is Heavily Concentrated by Manufacturer and Brand; U.S. Cigarette Exports Have Dropped Sharply. Cigarettes Are Sold Through Supply Chains with Multiple EntitiesIncentives; Cigarette Retail Prices Are Based Largely on Taxes and Other Fees; Cigarette Packs Are Taxed at Varying Rates at the State Level; Cigarette Excise Tax Rates Have Increased in Recent Years; Markets for Other Tobacco Products Shifted Following Changes in Differing Federal Excise Tax Rates; Illicit Tobacco Trade Offers High Rewards, Low Risks in Comparison to Other Crimes; Opportunities to Evade Excise Taxes and Fees at Multiple Points in the Supply Chain; Schemes. A Myriad of Schemes Are Used to Evade Taxes and Other Fees on Tobacco ProductsSmuggling Genuine and Counterfeit Tobacco Products; Smuggling; Diverting Cigarettes Manufactured for Export; Export Diversion; Diverting Domestically Manufactured Cigarettes; Unlicensed Manufacturing; Underreporting Production; Diverting Tobacco Products During Distribution; Interstate Trafficking; Underreporting Sales; Diverting Tobacco Products Sold at Retail; Interstate Trafficking; Indian Country Sales; Domestic Internet Web sites; Avoiding MSA Payments; End Notes; End Note for Appendix. Chapter 2: Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes*Why GAO Did This Study; What GAO Recommends; What GAO Found; Abbreviations; Background; Tobacco Products Have Broad Definitions; Federal Excise Taxes on Tobacco Products Most Recently Increased by CHIPRA; Tobacco Control Act Gave FDA Broad Authority to Regulate Tobacco Products to Protect Public Health; Large Tax Disparities among Similar Tobacco Products Triggered Significant Market Shifts; to Avoid Higher Taxes. Market Shifted from Roll- Your-Own Tobacco to Pipe Tobacco after CHIPRAManufacturers Switched from Roll-Your-Own to Pipe Tobacco, and Consumers Began to Use Commercial Roll-Your-Own Machines; Cigar Market Shifted from Small to Large Cigars after CHIPRA; Market Shifts to Avoid Taxes Have Reduced Federal Revenue, and Treasury Has Limited Options to Respond; Estimated Federal Revenue Losses from Market Shifts after CHIPRA Range from 615 Million to 1.1 Billion; Tax Revenue Losses in the Roll-Your-Own and Pipe Tobacco Markets; Tax Revenue Losses in the Small and Large Cigar Markets. Tobacco products face varying levels of taxation in different locations, creating opportunities and incentives for illicit trade. Cigarettes are taxed at the federal, state, and in some cases, local levels. According to industry representatives, taxes and other fees make up significant components of the final price of cigarettes, averaging 53 percent of the retail price. This book examines incentives that are important for understanding cross-border and illicit trade in tobacco products; and different schemes used to generate profits from cross-border and illicit trade in tobacco products. Tobacco Taxation. http://id.loc.gov/authorities/subjects/sh85135724 Tax evasion. http://id.loc.gov/authorities/subjects/sh85132819 Tabac Impôts. Fraude fiscale. POLITICAL SCIENCE Public Affairs & Administration. bisacsh Tax evasion fast Tobacco Taxation fast Chapman, David, editor. has work: Tobacco taxes and illicit trade (Text) https://id.oclc.org/worldcat/entity/E39PCGR8xQTMxXhKXY4PQ7x8VK https://id.oclc.org/worldcat/ontology/hasWork Print version: Chapman, David. Tobacco Taxes and Illicit Trade : Selected Analyses. Hauppauge : Nova Science Publishers, Inc., ©2014 9781634631846 Drug transit and distribution, interception and control. http://id.loc.gov/authorities/names/no2009139441 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=878146 Volltext |
| spellingShingle | Tobacco Taxes and Illicit Trade : Selected Analyses / Drug transit and distribution, interception and control. TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; TOBACCO TAXES AND ILLICIT: TRADE SELECTED ANALYSES; Library of Congress Cataloging-in-Publication Data; Contents; Preface; Chapter 1: Illicit Tobacco: Various Schemes Are Used to Evade Taxes and Fees*; Why GAO Did This Study; What GAO Found; Abbreviations; Appendix I: Briefing Pages; Background; Timeline of Key Legislative and Industry Events; Cigarettes Dominate the U.S. Tobacco Industry; Domestic Tobacco Industry Is Heavily Concentrated by Manufacturer and Brand; U.S. Cigarette Exports Have Dropped Sharply. Cigarettes Are Sold Through Supply Chains with Multiple EntitiesIncentives; Cigarette Retail Prices Are Based Largely on Taxes and Other Fees; Cigarette Packs Are Taxed at Varying Rates at the State Level; Cigarette Excise Tax Rates Have Increased in Recent Years; Markets for Other Tobacco Products Shifted Following Changes in Differing Federal Excise Tax Rates; Illicit Tobacco Trade Offers High Rewards, Low Risks in Comparison to Other Crimes; Opportunities to Evade Excise Taxes and Fees at Multiple Points in the Supply Chain; Schemes. A Myriad of Schemes Are Used to Evade Taxes and Other Fees on Tobacco ProductsSmuggling Genuine and Counterfeit Tobacco Products; Smuggling; Diverting Cigarettes Manufactured for Export; Export Diversion; Diverting Domestically Manufactured Cigarettes; Unlicensed Manufacturing; Underreporting Production; Diverting Tobacco Products During Distribution; Interstate Trafficking; Underreporting Sales; Diverting Tobacco Products Sold at Retail; Interstate Trafficking; Indian Country Sales; Domestic Internet Web sites; Avoiding MSA Payments; End Notes; End Note for Appendix. Chapter 2: Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes*Why GAO Did This Study; What GAO Recommends; What GAO Found; Abbreviations; Background; Tobacco Products Have Broad Definitions; Federal Excise Taxes on Tobacco Products Most Recently Increased by CHIPRA; Tobacco Control Act Gave FDA Broad Authority to Regulate Tobacco Products to Protect Public Health; Large Tax Disparities among Similar Tobacco Products Triggered Significant Market Shifts; to Avoid Higher Taxes. Market Shifted from Roll- Your-Own Tobacco to Pipe Tobacco after CHIPRAManufacturers Switched from Roll-Your-Own to Pipe Tobacco, and Consumers Began to Use Commercial Roll-Your-Own Machines; Cigar Market Shifted from Small to Large Cigars after CHIPRA; Market Shifts to Avoid Taxes Have Reduced Federal Revenue, and Treasury Has Limited Options to Respond; Estimated Federal Revenue Losses from Market Shifts after CHIPRA Range from 615 Million to 1.1 Billion; Tax Revenue Losses in the Roll-Your-Own and Pipe Tobacco Markets; Tax Revenue Losses in the Small and Large Cigar Markets. Tobacco Taxation. http://id.loc.gov/authorities/subjects/sh85135724 Tax evasion. http://id.loc.gov/authorities/subjects/sh85132819 Tabac Impôts. Fraude fiscale. POLITICAL SCIENCE Public Affairs & Administration. bisacsh Tax evasion fast Tobacco Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85135724 http://id.loc.gov/authorities/subjects/sh85132819 |
| title | Tobacco Taxes and Illicit Trade : Selected Analyses / |
| title_auth | Tobacco Taxes and Illicit Trade : Selected Analyses / |
| title_exact_search | Tobacco Taxes and Illicit Trade : Selected Analyses / |
| title_full | Tobacco Taxes and Illicit Trade : Selected Analyses / David Chapman, editor. |
| title_fullStr | Tobacco Taxes and Illicit Trade : Selected Analyses / David Chapman, editor. |
| title_full_unstemmed | Tobacco Taxes and Illicit Trade : Selected Analyses / David Chapman, editor. |
| title_short | Tobacco Taxes and Illicit Trade : |
| title_sort | tobacco taxes and illicit trade selected analyses |
| title_sub | Selected Analyses / |
| topic | Tobacco Taxation. http://id.loc.gov/authorities/subjects/sh85135724 Tax evasion. http://id.loc.gov/authorities/subjects/sh85132819 Tabac Impôts. Fraude fiscale. POLITICAL SCIENCE Public Affairs & Administration. bisacsh Tax evasion fast Tobacco Taxation fast |
| topic_facet | Tobacco Taxation. Tax evasion. Tabac Impôts. Fraude fiscale. POLITICAL SCIENCE Public Affairs & Administration. Tax evasion Tobacco Taxation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=878146 |
| work_keys_str_mv | AT chapmandavid tobaccotaxesandillicittradeselectedanalyses |