Technical Information Release
Author : United States. Internal Revenue Service
Publisher :
Page : 194 pages
File Size : 13,41 MB
Release : 1969
Category :
ISBN :
Author : United States. Internal Revenue Service
Publisher :
Page : 194 pages
File Size : 13,41 MB
Release : 1969
Category :
ISBN :
Author : Illinois. General Assembly. Legislative Council
Publisher :
Page : 32 pages
File Size : 21,94 MB
Release : 1940
Category : Chain stores
ISBN :
Author : National Research Council
Publisher : National Academies Press
Page : 316 pages
File Size : 45,65 MB
Release : 2015-04-30
Category : Law
ISBN : 0309317150
Tobacco use has declined because of measures such as high taxes on tobacco products and bans on advertising, but worldwide there are still more than one billion people who regularly use tobacco, including many who purchase products illicitly. By contrast to many other commodities, taxes comprise a substantial portion of the retail price of cigarettes in the United States and most other nations. Large tax differentials between jurisdictions increase incentives for participation in existing illicit tobacco markets. In the United States, the illicit tobacco market consists mostly of bootlegging from low-tax states to high-tax states and is less affected by large-scale smuggling or illegal production as in other countries. In the future, nonprice regulation of cigarettes - such as product design, formulation, and packaging - could in principle, contribute to the development of new types of illicit tobacco markets. Understanding the U.S. Illicit Tobacco Market reviews the nature of illicit tobacco markets, evidence for policy effects, and variations among different countries with a focus on implications for the United States. This report estimates the portion of the total U.S. tobacco market represented by illicit sales has grown in recent years and is now between 8.5 percent and 21 percent. This represents between 1.24 to 2.91 billion packs of cigarettes annually and between $2.95 billion and $6.92 billion in lost gross state and local tax revenues. Understanding the U.S. Illicit Tobacco Market describes the complex system associated with illicit tobacco use by exploring some of the key features of that market - the cigarette supply chain, illicit procurement schemes, the major actors in the illicit trade, and the characteristics of users of illicit tobacco. This report draws on domestic and international experiences with the illicit tobacco trade to identify a range of possible policy and enforcement interventions by the U.S. federal government and/or states and localities.
Author : United States. Advisory Commission on Intergovernmental Relations
Publisher :
Page : 76 pages
File Size : 38,82 MB
Release : 1964
Category : Cigarette tax
ISBN :
Author : United States. Bureau of the Census
Publisher :
Page : 44 pages
File Size : 29,73 MB
Release : 1977
Category : Revenue
ISBN :
Author :
Publisher :
Page : 72 pages
File Size : 35,84 MB
Release : 2011-06
Category : Motor vehicles
ISBN :
Author : World Health Organization
Publisher : World Health Organization
Page : 136 pages
File Size : 32,2 MB
Release : 2010
Category : Law
ISBN : 9241563990
Tobacco use is the single largest cause of preventable death globally, killing more than five million people each year. Tobacco use also creates considerable economic costs, from greater spending on health care to treat the diseases it brings on in users and those exposed to tobacco smoke to the lost productivity resulting from the premature deaths it causes. Of all the many interventions for reducing tobacco use, a significant increase in tobacco product taxes and prices has been demonstrated to be the single most effective and cost-effective intervention, particularly among the poor and the young. At the same time, because of the inelasticity of demand for tobacco products in most countries and the low share of tax in price in many, significant increases in tobacco taxes generate significant increases in the revenues generated by these taxes. This technical manual aims to help governments achieve both objectives by identifying a set of "best practices" for tobacco taxation. It documents governments' existing approaches to tobacco taxation, discusses barriers to using tobacco taxes to achieve health and revenue objectives, and provides case studies of effective tobacco tax administration. This manual is intended to be useful to tax administrators at the Ministry of Finance level by making them aware of the practices used and challenges faced by other countries. It will also be useful to officials in a country's Ministry of Health or similar organizations by providing them with a more thorough understanding of key issues in tax structure and administration.
Author : Oregon. Office of the Secretary of State
Publisher :
Page : 232 pages
File Size : 20,78 MB
Release : 1895
Category : Oregon
ISBN :
Author : Michael Feathers
Publisher : Prentice Hall Professional
Page : 457 pages
File Size : 17,56 MB
Release : 2004-09-22
Category : Computers
ISBN : 0132931753
Get more out of your legacy systems: more performance, functionality, reliability, and manageability Is your code easy to change? Can you get nearly instantaneous feedback when you do change it? Do you understand it? If the answer to any of these questions is no, you have legacy code, and it is draining time and money away from your development efforts. In this book, Michael Feathers offers start-to-finish strategies for working more effectively with large, untested legacy code bases. This book draws on material Michael created for his renowned Object Mentor seminars: techniques Michael has used in mentoring to help hundreds of developers, technical managers, and testers bring their legacy systems under control. The topics covered include Understanding the mechanics of software change: adding features, fixing bugs, improving design, optimizing performance Getting legacy code into a test harness Writing tests that protect you against introducing new problems Techniques that can be used with any language or platform—with examples in Java, C++, C, and C# Accurately identifying where code changes need to be made Coping with legacy systems that aren't object-oriented Handling applications that don't seem to have any structure This book also includes a catalog of twenty-four dependency-breaking techniques that help you work with program elements in isolation and make safer changes.
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
Page : 1554 pages
File Size : 40,53 MB
Release : 1940
Category : Internal revenue
ISBN :