Chapter 36 Taxation

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The US in 1993 had the lowest cigarette tax in the developed world, 46 cents a pack

for federal plus average state tax. Denmark's is $4.07 a pack, and other countries with

more than $3.25 include Norway, Canada, Finland, and the United Kingdom.

Hospital Practice, June 15, 1993, p. 10

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The first federal excise tax was imposed in 1862 to finance the Civil War, and tobacco

taxes were the chief source of government revenue until the income tax.

American Medical News, November 14, 1994, p. 16

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Only one in six American voters is aware that US cigarette taxes are far lower than

those in other developed countries.

9th World Conference on Tobacco or Health, Paris, 1994

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In March 1994, RJR and Philip Morris transported 16,000 of their employees in a

162-bus caravan to Washington, DC in a demonstration to protest any tobacco tax

increase.

SCARC (Advocacy Institute), April 11, 1994, and New York Times, March 8, 1994,

p. A14

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State and federal taxes have declined as a proportion of the retail price of cigarettes

from 47% of a pack in 1955 to 24% in 1993, the lowest percentage on record.

American Medical News, October 11, 1993, p. 6

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Each penny of the federal cigarette excise tax generates almost $300 million in

revenue.

Tobacco Use: An American Crisis, p. 69

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Monday, July 24, 2000

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