Tobacco Tax

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Gabbi Promoff - One of the best experts on this subject based on the ideXlab platform.

  • Use of Tobacco Tax Stamps to Prevent and Reduce Illicit Tobacco Trade — United States, 2014
    MMWR. Morbidity and mortality weekly report, 2015
    Co-Authors: Jamie F. Chriqui, Frank J. Chaloupka, Sarah Matthes Edwards, Hillary Delong, Camille Gourdet, Gabbi Promoff
    Abstract:

    Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on Tobacco products is the most effective Tobacco prevention and control measure. Illicit Tobacco trade (illicit trade) undermines high Tobacco prices by providing Tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise Taxes, and sold in jurisdictions with higher Taxes. Applying Tax stamps to Tobacco products, which provides documentation that Taxes have been paid, is an important tool to combat illicit trade. Comprehensive Tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all Tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing Tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own Tobacco (RYOT), and tribal Tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive Tobacco Tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") Tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other Tobacco products (i.e., Tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required Tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to Tobacco Tax stamping. Enhancing Tobacco Tax stamping across the country might further prevent and reduce illicit trade in the United States.

  • use of Tobacco Tax stamps to prevent and reduce illicit Tobacco trade united states 2014
    Morbidity and Mortality Weekly Report, 2015
    Co-Authors: Jamie F. Chriqui, Frank J. Chaloupka, Sarah Matthes Edwards, Hillary Delong, Camille Gourdet, Gabbi Promoff
    Abstract:

    Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on Tobacco products is the most effective Tobacco prevention and control measure. Illicit Tobacco trade (illicit trade) undermines high Tobacco prices by providing Tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise Taxes, and sold in jurisdictions with higher Taxes. Applying Tax stamps to Tobacco products, which provides documentation that Taxes have been paid, is an important tool to combat illicit trade. Comprehensive Tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all Tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing Tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own Tobacco (RYOT), and tribal Tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive Tobacco Tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") Tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other Tobacco products (i.e., Tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required Tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to Tobacco Tax stamping. Enhancing Tobacco Tax stamping across the country might further prevent and reduce illicit trade in the United States.

Frank J. Chaloupka - One of the best experts on this subject based on the ideXlab platform.

  • Use of Tobacco Tax Stamps to Prevent and Reduce Illicit Tobacco Trade — United States, 2014
    MMWR. Morbidity and mortality weekly report, 2015
    Co-Authors: Jamie F. Chriqui, Frank J. Chaloupka, Sarah Matthes Edwards, Hillary Delong, Camille Gourdet, Gabbi Promoff
    Abstract:

    Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on Tobacco products is the most effective Tobacco prevention and control measure. Illicit Tobacco trade (illicit trade) undermines high Tobacco prices by providing Tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise Taxes, and sold in jurisdictions with higher Taxes. Applying Tax stamps to Tobacco products, which provides documentation that Taxes have been paid, is an important tool to combat illicit trade. Comprehensive Tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all Tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing Tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own Tobacco (RYOT), and tribal Tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive Tobacco Tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") Tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other Tobacco products (i.e., Tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required Tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to Tobacco Tax stamping. Enhancing Tobacco Tax stamping across the country might further prevent and reduce illicit trade in the United States.

  • use of Tobacco Tax stamps to prevent and reduce illicit Tobacco trade united states 2014
    Morbidity and Mortality Weekly Report, 2015
    Co-Authors: Jamie F. Chriqui, Frank J. Chaloupka, Sarah Matthes Edwards, Hillary Delong, Camille Gourdet, Gabbi Promoff
    Abstract:

    Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on Tobacco products is the most effective Tobacco prevention and control measure. Illicit Tobacco trade (illicit trade) undermines high Tobacco prices by providing Tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise Taxes, and sold in jurisdictions with higher Taxes. Applying Tax stamps to Tobacco products, which provides documentation that Taxes have been paid, is an important tool to combat illicit trade. Comprehensive Tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all Tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing Tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own Tobacco (RYOT), and tribal Tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive Tobacco Tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") Tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other Tobacco products (i.e., Tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required Tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to Tobacco Tax stamping. Enhancing Tobacco Tax stamping across the country might further prevent and reduce illicit trade in the United States.

  • cigarette excise Tax structure and cigarette prices evidence from the global adult Tobacco survey and the u s national adult Tobacco survey
    Nicotine & Tobacco Research, 2014
    Co-Authors: Frank J. Chaloupka, Deliana Kostova, Ce Shang
    Abstract:

    INTRODUCTION The importance of Tobacco Tax structure in determining the relative prices of different Tobacco products and brands has become increasingly recognized. The structuring of Tobacco Tax across products and brands within a country can impact the variability of prices within a country, shaping consumption and influencing Tobacco users' incentives to switch down to cheaper alternatives in response to Tax and price increases. METHODS Brand-specific data on the average prices paid for the top 5 cigarette brands in 13 countries were obtained from the Global Adult Tobacco Survey, and for the United States, data were obtained from the National Adult Tobacco Survey. The variability of cigarette prices paid across brands was analyzed in the context of each country's Tobacco Tax structure. RESULTS Countries with simpler cigarette Tax structures, particularly those that emphasize specific Taxes and do not involve tier-based Taxes, exhibit less variability in the prices smokers pay for cigarettes across brands. CONCLUSIONS Increases in cigarette Taxes in countries with simpler Tax structures will be more effective in reducing cigarette smoking and its health and economic consequences than comparable Tax increases in countries where Tax structures are more complicated and there are greater opportunities for switching to cheaper brands in order to avoid a Tax increase.

Jamie F. Chriqui - One of the best experts on this subject based on the ideXlab platform.

  • Use of Tobacco Tax Stamps to Prevent and Reduce Illicit Tobacco Trade — United States, 2014
    MMWR. Morbidity and mortality weekly report, 2015
    Co-Authors: Jamie F. Chriqui, Frank J. Chaloupka, Sarah Matthes Edwards, Hillary Delong, Camille Gourdet, Gabbi Promoff
    Abstract:

    Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on Tobacco products is the most effective Tobacco prevention and control measure. Illicit Tobacco trade (illicit trade) undermines high Tobacco prices by providing Tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise Taxes, and sold in jurisdictions with higher Taxes. Applying Tax stamps to Tobacco products, which provides documentation that Taxes have been paid, is an important tool to combat illicit trade. Comprehensive Tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all Tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing Tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own Tobacco (RYOT), and tribal Tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive Tobacco Tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") Tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other Tobacco products (i.e., Tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required Tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to Tobacco Tax stamping. Enhancing Tobacco Tax stamping across the country might further prevent and reduce illicit trade in the United States.

  • use of Tobacco Tax stamps to prevent and reduce illicit Tobacco trade united states 2014
    Morbidity and Mortality Weekly Report, 2015
    Co-Authors: Jamie F. Chriqui, Frank J. Chaloupka, Sarah Matthes Edwards, Hillary Delong, Camille Gourdet, Gabbi Promoff
    Abstract:

    Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on Tobacco products is the most effective Tobacco prevention and control measure. Illicit Tobacco trade (illicit trade) undermines high Tobacco prices by providing Tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise Taxes, and sold in jurisdictions with higher Taxes. Applying Tax stamps to Tobacco products, which provides documentation that Taxes have been paid, is an important tool to combat illicit trade. Comprehensive Tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all Tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing Tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own Tobacco (RYOT), and tribal Tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive Tobacco Tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") Tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other Tobacco products (i.e., Tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required Tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to Tobacco Tax stamping. Enhancing Tobacco Tax stamping across the country might further prevent and reduce illicit trade in the United States.

Stanton A. Glantz - One of the best experts on this subject based on the ideXlab platform.

  • Limited implementation of the framework convention on Tobacco control's Tobacco Tax provision: global comparison.
    BMJ open, 2018
    Co-Authors: Heikki Hiilamo, Stanton A. Glantz
    Abstract:

    Objective To quantify changes in Tobacco Tax rates and cigarette affordability after countries ratified the WHO Framework Convention on Tobacco Control (FCTC) using with the WHO MPOWER standards. Methods We used logistic regression to assess the association of FCTC ratification with adoption of at least 50% and 75% (high) of retail price Tobacco Tax rates for the most sold brands in countries, accounting for years since ratification and other covariates. We also compared cigarette affordability in 2014 with 1999. Results By 2014, 44% of high-income countries had Taxes above 75% of retail value compared with 18% in 1998/1999. In 15 years, 69 countries increased the Tobacco Tax rate, 33 decreased it and one had the same Tax rate. FCTC ratification was not associated with implementing high Tobacco Taxes. More fragile countries in terms of security, political, economic and social development were less likely to have at least 50% and 75% Tobacco Tax rates in 2014 compared with 1999. The higher the cigarette prices in 1999 the less likely the countries were to have at least 75% Tobacco Tax rates in 2014. However, cigarettes were less affordable in 2014 than in 1999 in countries that had ratified FCTC earlier. Conclusions Despite widespread FCTC ratification, implementing higher Tobacco Taxes remains incomplete. Guidelines for FCTC Article 6 implementation should assign definite targets for Tobacco Taxes and for implementation of a Tax escalator that gradually increases Taxes to match rising income levels. Fragile countries are less likely to have high Tobacco Taxes and less affordable cigarettes. The Tobacco control community should intensify efforts to help fragile countries improve performance in FCTC implementation both through strengthening their administrative and technical capacity and through supporting basic functions of government.

  • the challenges of monitoring illicit trade should not obscure the success of Tobacco Tax policy
    American Journal of Public Health, 2018
    Co-Authors: Stella Aguinaga Bialous, Stanton A. Glantz
    Abstract:

    An editorial is presented which addresses the authors' views about the illicit Tobacco trade and the success of Brazil's Tobacco Tax policy, and it mentions another article which appears in the same issue of the journal and deals with illicit cigarette consumption by adults in Brazil in 2013. According to the article, Tax increases have been linked to reductions in Tobacco consumption since 1999. The World Health Organization Framework Convention on Tobacco Control is assessed.

  • Economic Impact of the California Healthcare, Research and Prevention Tobacco Tax Act of 2016: Job creation and economic activity
    2016
    Co-Authors: James Lightwood, Stanton A. Glantz
    Abstract:

    ECONOMIC IMPACT OF THE CALIFORNIA HEALTHCARE, RESEARCH AND PREVENTION Tobacco Tax ACT OF 2016 Job creation and economic activity James Lightwood, PhD Stanton A. Glantz, PhD University of California, San Francisco October 2016 This report is available online at www.escholarship.org/uc/item/9g738223 UNIVERSITY OF CALIFORNIA, SAN FRANCISCO CENTER FOR Tobacco CONTROL RESEARCH AND EDUCATION

  • Enacting Tobacco Taxes by direct popular vote in the United States: lessons from 20 years of experience
    Tobacco control, 2009
    Co-Authors: Kristen Lum, Richard L. Barnes, Stanton A. Glantz
    Abstract:

    Background: Tobacco Tax increases reduce Tobacco use, can provide funds for Tobacco prevention and enjoy broad public support. Because of Tobacco industry influence in legislatures, US public health advocates have shifted the venue for Tobacco Tax policymaking to direct popular vote 22 times since 1988. Methods: We combined case studies of individual state campaigns with Tobacco industry documents to identify strategies related to outcome. Results: The Tobacco industry developed a voter segmentation model to determine which Tobacco Tax increases it could defeat. Two industry arguments arising from this model often were raised in losing campaigns—the Tax increase did not dedicate enough to Tobacco control and hospitals and health maintenance organisations would profit. The industry effectively influenced early voters. Success was associated with building a strong base of public support before the campaign, dedicating sufficient funds to Tobacco control, avoiding proposals largely devoted to financing hospitals and other medical service providers, effectively engaging grassroots and framing the campaign with clear justifications for cigarette Tax increases. Conclusions: Tobacco Tax ballot measures commonly allocated substantial funds to medical services; Tobacco companies are becoming more successful in making this use of funds an issue. Proponents’ campaigns should be timed to account for the trend to voting well before election day. Ballot measures to increase Tobacco Taxes with a substantial fraction of the money devoted to Tobacco control activities will probably fare better than ones that give priority to funding medical services.

  • The Implementation of California's Tobacco Tax Initiative: The Critical Role of Outsider Strategies in Protecting Proposition 99
    Journal of health politics policy and law, 2000
    Co-Authors: Edith D. Balbach, Michael P. Traynor, Stanton A. Glantz
    Abstract:

    Enacted in 1988, Proposition 99 increased California's cigarette Tax by 25 cents per pack and allocated a minimum of 20 percent of the revenues to fund anti- Tobacco education. Tobacco control advocates had used an initiative to secure the Tax increase because the legislature had not increased the Tobacco Tax since 1967, even though public opinion polls showed that the Tax was politically popular. Advocates, however, then had to return to the legislature to negotiate implementing legislation. Between 1989 and 1996, the legislature underfunded the Proposition 99 Health Edu- cation programs by over $273 million. This underfunding occurred because the pub- lic health groups failed to exercise power, ideas, and the leadership needed for leg- islative success. Even successful litigation against the governor failed to restore the programs. In July 1996, however, the underexpenditures stopped because the issue of the diversions received significant media and public attention. The Tobacco control groups used a variety of outsider strategies, including paid advertising, free media, and a grassroots campaign, and the leadership of these groups, in addition to the lob- byists, got involved in the campaign to secure implementing legislation. Without ongoing public pressure, it is likely that policy changes created by Tobacco Tax initia- tives will dissipate into something acceptable to powerful insider interests, such as the Tobacco and medical service provider industries.

Hana Ross - One of the best experts on this subject based on the ideXlab platform.

  • Controlling Illicit Tobacco Trade : Lessons for Vietnam from Global Experience Implementing Track-and-Trace and Tax Stamp Systems
    2019
    Co-Authors: Sheila Dutta, Patricio V. Marquez, Paul Isenman, Hana Ross
    Abstract:

    This current analysis presents an overview of this WBG report (including a discussion of Tobacco Tax administration and strategies proven effective in addressing illicit trade as an integral approach to Tobacco Tax reform), and subsequently provides a more detailed focus on key country experiences in implementing both track-and-trace and Tax stamp systems to control Tobacco illicit trade. The lessons and country experiences shared in this report could have relevance for Vietnam's evolving response to Tobacco control, Tobacco Tax reform, and Tobacco illicit trade.

  • Undermining government Tax policies: Common legal strategies employed by the Tobacco industry in response to Tobacco Tax increases.
    Preventive Medicine, 2017
    Co-Authors: Hana Ross, Jean Tesche, Nicole Vellios
    Abstract:

    Abstract Effective Tobacco Tax increases reduce Tobacco consumption, threatening the profitability of the Tobacco industry. In response, the Tobacco industry employs strategies to negate or minimize the full effects of Tobacco Tax increases. By interacting with various government agencies and non-governmental organizations we identified seven such strategies: stockpiling, changing product attributes or production processes, lowering prices, over-shifting prices, under-shifting prices, timing of price increases, and engaging in price discrimination and/or offering promotions. Each strategy is described in terms of the motivation for their employment, the consequences for Tobacco use and Tax revenue, and measures to counter them. Country case studies illustrate the successful execution of the strategies and possible government responses. Many of the Tobacco industry's responses to Tobacco Tax increases are predictable, since they are being employed systematically across countries. Governments can and should adopt appropriate measures to eliminate or reduce Tobacco industry manipulation. This requires systematic data collection in order to monitor Tobacco industry behavior.

  • Undermining Government Tax Policies: Common strategies employed by the Tobacco industry in response to Tobacco Tax increases
    Research Papers in Economics, 2016
    Co-Authors: Hana Ross, Jean Tesche, Nicole Vellios
    Abstract:

    Introduction: Effective Tobacco Tax increases reduce Tobacco consumption, threatening the profitability of the Tobacco industry. In response, the Tobacco industry employs strategies to negate or minimize the full effects of Tobacco Tax increases. Knowledge of these strategies can assist governments in setting effective policies to collect the full amount of Tax revenue and to curb Tobacco use. Methods: Country level data on excise Tax rates and revenue, retail prices, volume of cigarette removals and sales were obtained from governments and statistical offices, non-governmental organizations and academic departments. Results: Seven common strategies are identified: stockpiling, changing product attributes or production processes, lowering prices, over-shifting prices, under-shifting prices, timing of price increases, and engaging in price discrimination and/or offering promotions. Each strategy is described in terms of the motivation for their employment, the consequences for Tobacco use and Tax revenue, and measures to counter them. County case studies illustrate the successful execution of the strategies and possible government responses. Conclusion: The Tobacco industry, left unchecked, employs strategies that reduce the impact of Tobacco Tax increases on its profit, undermining Tobacco control efforts and government revenue. Many of the Tobacco industry's responses to Tobacco Tax increases are predictable, since they are being employed systematically across countries. Governments can and should adopt appropriate measures to eliminate or reduce Tobacco industry manipulation. This requires systematic data collection in order to monitor Tobacco industry behavior.

  • economic and public health impact of 2007 2010 Tobacco Tax increases in ukraine
    Tobacco Control, 2012
    Co-Authors: Hana Ross, Michal Stoklosa, Konstantin Krasovsky
    Abstract:

    Objective To evaluate the impact of the dynamic 2007–2010 Tobacco Tax policy in Ukraine on cigarette prices, cigarette consumption, Tobacco Tax revenue and the Tobacco industry9s price strategy. Methods Using data on cigarette sales, cigarette prices, income and Tobacco control policies, price elasticities of cigarette demand in Ukraine were estimated using two methods. Annual data were used to generate point price elasticity estimates, while monthly data were used in a two-step Engle–Granger procedure. Results The point price elasticity estimate is data sensitive and ranges from −0.11 to −0.62, centring around −0.32. The regression model estimates a long-run price elasticity of −0.28. Cigarette consumption fell by 13% in 2009 and 15% in 2010 while the Tax revenue increased by US$700 million and by US$500 million in 2009 and 2010, respectively, compared to the previous year. Tax increases have changed the Tobacco industry9s price strategy from one of shielding consumers from the impact of smaller Tax hikes in 2007–2008, to one of increasing industry net-of-Tax prices, after recent, larger Tax increases. Conclusions The higher real Tobacco excise Taxes of 2009 and 2010 have significantly reduced Tobacco consumption in Ukraine, resulting in encouraging public health and fiscal gains. It will be important for cigarette prices/Taxes to keep pace with inflation and income growth for this impact to be sustained.

  • Economic and public health impact of 2007–2010 Tobacco Tax increases in Ukraine
    Tobacco control, 2011
    Co-Authors: Hana Ross, Michal Stoklosa, Konstantin Krasovsky
    Abstract:

    Objective To evaluate the impact of the dynamic 2007–2010 Tobacco Tax policy in Ukraine on cigarette prices, cigarette consumption, Tobacco Tax revenue and the Tobacco industry9s price strategy. Methods Using data on cigarette sales, cigarette prices, income and Tobacco control policies, price elasticities of cigarette demand in Ukraine were estimated using two methods. Annual data were used to generate point price elasticity estimates, while monthly data were used in a two-step Engle–Granger procedure. Results The point price elasticity estimate is data sensitive and ranges from −0.11 to −0.62, centring around −0.32. The regression model estimates a long-run price elasticity of −0.28. Cigarette consumption fell by 13% in 2009 and 15% in 2010 while the Tax revenue increased by US$700 million and by US$500 million in 2009 and 2010, respectively, compared to the previous year. Tax increases have changed the Tobacco industry9s price strategy from one of shielding consumers from the impact of smaller Tax hikes in 2007–2008, to one of increasing industry net-of-Tax prices, after recent, larger Tax increases. Conclusions The higher real Tobacco excise Taxes of 2009 and 2010 have significantly reduced Tobacco consumption in Ukraine, resulting in encouraging public health and fiscal gains. It will be important for cigarette prices/Taxes to keep pace with inflation and income growth for this impact to be sustained.