EndNotes

23 Jul 2013

 

  1. International Monetary Fund. How does the IMF encourage greater fiscal transparency? Fact sheet. Washington: IMF, April 4, 2012. Available on-line.
  2. See http://www.who.int/fctc/reporting/party_reports/en/index.html.
  3. World Bank. Curbing the epidemic. Governments and the economics of tobacco control. Washington, DC : World Bank, 1999. This report was published some time ago, but it is not outdated. You can explain that it provided much of the evidence for the FCTC. Plus, it remains the single most comprehensive examination of the economics of tobacco use. Available on-line.
  4. World Health Organization. WHO Technical Manual on Tobacco Tax Administration. Geneva: WHO, 2010. Available on-line.
  5. E.g. here .
  6. See for example this 2010 press release from Cancer Council Victoria.
  7. Document FCTC/COP/5/8, Draft guidelines for the implementation of Article 6 of the WHO Framework Convention on Tobacco Control: Report of the working group Available on-line.
  8. Decision FCTC/COP5(7). Set of guiding principles and recommendations for implementation of Article 6 of the WHO Framework Convention on Tobacco Control.
  9. WHO Technical Manual, op. cit.
  10. FCTC/COP5(7), 3.1. Available on-line.
  11. FCTC/COP5(7), 3.3. Available on-line.
  12. Another factor in Uruguay was rising household income which far outpaced increases in tobacco prices. See Ramos-Carbajales A, Curti D. Política fiscal, asequibilidad y efectos cruzados de precios en la demanda de productos de tabaco: el caso de Uruguay.[Fiscal policy, affordability and cross effects in the demand for tobacco products: the case of Uruguay]. Salud Publica de México 2010ñ 52 suppl 2:S186-S196. Available on-line.
  13. John R et al, The economics of tobacco and tobacco taxation in India. IUATLD.
  14. US Government Accountability Office. Report to Congressional Committees. Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes. April 2012.
  15. Towards building a happy, prosperous and caring Bangladesh. Budget speech 2011-12. Abul Maal Abdul Muhith, Minister, Ministry of Finance Government of the People’s Republic of Bangladesh, Dhaka, 26 Jaisthya 1418, 9 June 2011. Available on-line, p. 177.
  16. The term “Laffer Curve” is often used with respect to income tax, and refers to the idea that tax rate increases beyond a certain level lead to declines in revenue – at a 100% income tax rate, nobody would have any financial incentive to work at all, for example.
  17. Merriman D. Understand, measure, and combat tobacco smuggling. Tool 7, Smuggling, in World Bank Economics of Tobacco Toolkit, Yurekli A. & de Beyer J, Eds. World Bank: Washington, DC, 2000. Available on-line.
  18. Paynter J, U E, Joossens L. Illicit tobacco trade: monitoring and mitigating risk in New Zealand. Auckland: Action on Smoking and Health New Zealand, June 2010. Available on-line.
  19. Canadian Cancer Society, Non-Smokers’ Rights Association and Physicians for a Smoke-Free Canada. Surveying the Damage. 1999.
  20. Hill, C. Prix du tabac en France et conséquences sur les ventes et sur la consommation. [Tobacco price in France and impact on sales and consumption.] Bulletin épidémiologique hebdomedaire. 25 mai 2010, no. 19/20:222-224.
  21. Canadian Cancer Society et al, op. cit.
  22. HM Revenue & Customs. Tackling Tobacco Smuggling – building on our success. April 2011. Available on-line.
  23. Joossens L. Report on smuggling control in Spain. Tobacco Free Initiative Success Stories series. World Health Organization. No date. Available on-line.
  24. Joossens L, Raw M.  Progress in combating cigarette smuggling: controlling the supply chain. Tob Control 2008;17:399-404. Available on-line.
  25. Canada’s settlements are available on-line.
  26. For example, see EU agreement with Philip Morris from 2004, available on-line.
  27. http://www.transformtobacco.com/Pages/Taxes.aspx
  28. World Bank, 1999, op. cit. Available on-line.
  29. Food and Agriculture Organization. Projections of tobacco production, consumption and trade to the year 2010. Rome: FAO, 2003. Available on-line.
  30. Guindon E, Boisclair D. Past, current and future trends in tobacco use. Health Nutrition and Population Discussion Paper, World Bank Human Development Network, 2003. Available on-line.
  31. For example, W. Kip Viscusi, Cigarette Taxation and the Social Consequences of Smoking. In James Poterba, ed., Tax Policy and the Economy, National Bureau of Economic Research, Vol. 9 (1995), pp. 51-101. Available on-line.
  32. Available on-line.
  33. International Tobacco Control Policy Evaluation Project.
  34. ITC. ITC China Summary. February 2009.
  35. See, for example, the study on the costs of exposure to second-hand smoke by the U.S. Society of Actuaries, available on-line.
  36. Jha P et al. Social inequalities in male mortality, and in male mortality from smoking: indirect estimation from national death rates in England and Wales, Poland, and North America. Lancet, 2006. 368 (9533):367-370. Online at: Social inequalities in male mortality, and in male mortality from smoking: indirect estimation from national death rates in England and Wales, Poland, and North America.
  37. World Bank, 1999, op. cit.
  38. E.g. “Inflationary and anti-poor”.
  39. Tobacco Tax Administration Manual, pp. 94-95.
  40. United Nations General Assembly. Political declaration of the High-Level Meeting on the Prevention and Control of Non-communicable diseases. September 2011. Online .
  41. Van Walbeek C. A simulation model to predict the fiscal and public health impact of a change in cigarette excise taxes. Tobacco Control 2010;19:31-36.

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