About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

4 Asian J. WTO & Int'l Health L & Pol'y 159 (2009)
California's Cigarette and Tobacco Products Licensing Act, Tax Stamp Law, and Their Impact on Smuggling and Other Tax Evasion Activities

handle is hein.journals/aihlp4 and id is 161 raw text is: CALIFORNIA'S CIGARETTE AND TOBACCO PRODUCTS LICENSING ACT, TAX STAMP LAW, AND THEIR IMPACT ON SMUGGLING AND OTHER TAX EVASION ACTIVITIES Hao Tang*, David W Cowling**& Erin M. Abramsohn' ABSTRACT While cigarette price and tax increases may well reduce cigarette demand and consumption, the positive impact of a tax increase may need to be reinforced by efforts to eliminate illicit trade of tobacco products. Recognizing that individual tax avoidance and organized smuggling of cigarettes have a long history in California, the legislators in California sought to tackle this problem through the implementation of the Licensing Act of 2003 and a new tax stamp law. This paper details the above- mentioned legislative mandates, and analyzes the impact of these legislative programs on controlling the illicit cigarette trade in California. This analysis is based on a review of methodologies used by different entities to estimate the magnitude of smuggling. The goal of the study is to provide a clear picture of California's efforts on curbing the illicit cigarette trade and a critical understanding of how to track and measure illicit trade with sound methodologies in order to evaluate the impact of a legislative PhD, California Department of Public Health, California Tobacco Control Program (at the time of authoring the paper), United States. The author can be reached at Hao.Tang@cdph.ca.gov. ** PhD, California Department of Public Health, California Tobacco Control Program, United States. *** MPH, California Department of Public Health, California Tobacco Control Program (at the time of authoring the paper), United States.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most