Federation of Tax Administrators

444 N. Capitol Street, NW, Suite 348, Washington, DC, 20001 • (202) 624-5890


 

Tobacco Tax Related Papers

Tax Burden on Tobacco - 2014, Orzechowski and Walker

Cigarette Smugglers Still Love New York and Michigan, but Illinois Closing In
[Mackinac Center Study] [January 14, 2015]

Massachusetts - Report of Commission on Illegal Tobacco [MA] [March 1, 2014]

Minnesota Tobacco Tax Study [MN - DOR & JD Michael] [February 14, 2014]

Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes
[GAO] [April 2012]

Fuson Oasis: Next Gen Heat Transfer Stamp[SICPA] [August 11, 2011]

SICPATRACE: Excise Tax Recovery & Protection [SICPA] [August 11, 2011]

Illicit Tobacco: Various Schemes are Used to Evade Taxes and Fees
[GAO] [GAO-11-313] [March 2011]

Cigarette Taxes & Smuggling: Statistical Analysis & Historical Review
[Mackinac Center Report] [December 2008]

NAAGazette [Newsletter] with Article on MSA Enforcement
[February 29, 2008]

The Cigarette Tax Increase to Finance SCHIP
[CRS Report] [September 28, 2007]

The Cigarette Tax Increase to Finance SCHIP
[CRS Report] [September 28, 2007]

Keweenaw Bay Indian Community v. Rising Decision
[February 28, 2007]

Timing May Be Right for State to Insititute Tax on Snuff, Cigars
[Post-Gazette Newspaper Article, describing the history of OTP taxation in PA]
[February 26, 2007]

Cigarette Smuggling in California
[Martin Sullivan - STN] [February 12, 2007]

Tax Law as a Competitive Weapon: Weight Based Taxation
[State Tax Notes] [Stanley Arnold] [October 16, 2006]

States Usually See Revenues Jump After Increasing Taxes [BNA 2/3/2006]
State Roundup Indicates Increased Cigarette Tax Revenue [ BNA 2/3/2006]
Federal Excise Taxes on Tobacco Products [CRS 4/28/2005]
Excise Taxes on Alcohol, Tobacco, & Gasoline: History . . [CRS 10/31/2005]

GAO Cigarette Smuggling: Federal Law Enforcement & Seizures Increasing
[GAO-04-641] [May 2004]

GAO Report--Internet Cigarette Sales
[August 2002] [pdf file]