This study analyzes the effects of tobacco excise tax changes on mortality due to heart disease, cancer, and asthma. Reduced form regressions of mortality rates on tax data for the years 1954-1988, with controls for state, year, income, and unobserved persistence, indicate that tax increases...

This report describes an easily computable model of the relation between cigarette prices and cigarette consumption in the United States. The model is used to predict the revenue impacts of Federal excise tax hikes ranging from $0.45 to $1.76 per pack

The Global Tax Program Health Taxes Knowledge Note Series focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks and sugar-sweetened beverages. The purpose of this series is to provide policy makers with an overview of relevant issues and...