tax

BACKGROUND: Tobacco smoking and alcohol consumption are widespread practices that are legal and socially accepted in many societies. One of the common tools to reduce the consumption of these legal drugs is increasing prices. The prices for...

Abstract Background Standardised packaging for factory-made cigarettes (FM) and roll-your-own tobacco (RYO), and a minimum excise tax (MET) were fully implemented in the UK in May 2017 following a 12-month transition period. This paper is...

Abstract Objective: Taxation equitably reduces smoking, the leading cause of health inequalities. The tobacco industry (TI) can, however, undermine the public health gains realised from tobacco taxation through its pricing strategies. This...

Executive Summary The alcohol industry (both manufacturing and sales) is important to the UK Economy as it supports thousands of jobs (IAS, 2017a; Oxford Economics, 2016). However, there are many well documented adverse effects of high...

Increasing the price of alcohol is one of the most effective policy measures to reduce overall consumption in a country, and hence to reduce the level of alcohol-related harm. Taxation is a common way to control the price of alcoholic...

Abstract Objective: Taxation equitably reduces smoking, the leading cause of health inequalities. The tobacco industry (TI) can, however, undermine the public health gains realised from tobacco taxation through its pricing strategies. This...

ABSTRACT Tobacco taxes are usually considered regressive as the poorest individuals allocate larger shares of their budget towards the purchase of tobacco related products. However, because these taxes also discourage tobacco use, some of...