首先,分析当前的税收制度对烟草在美国表明烟草征税在联邦政府层面和政府层面。在这方面,联邦政府对烟草征收统一税,不同的州在美国实行不同的税收征收烟草。可以说,目前联邦政府征收税收征收的39美分每包香烟(20),而各州政府征税,平均每包约60美分(帕里&天,2013,p . 89)。主烟草和解协议,于1998年得出结论,有效地增加了30美分每包(帕里&天,2013,p . 89)。从这个角度看,市场分析人士注意到,在烟草税收总量大约37%的零售价格在美国。由于这一点,在美国烟草使用者支付烟草商品的相对较高的价格。
Current and proposed tax system on tobacco
To begin with, an analysis of the current taxation system on tobacco in the United States indicates that tobacco is taxed both at the Federal government level and at the state government level. In this respect, while the Federal government imposes a uniform tax levy on tobacco, different states across the United States impose different tax levies on tobacco. Arguably, the Federal government current imposes a tax levy of 39 cents per pack (of 20 cigarettes), while the state governments levy taxes that average about 60 cents per pack (Parry & Day, 2013, p. 89). The Master Tobacco Settlement Agreement, which was concluded in 1998, effectively adds a further 30 cents per pack (Parry & Day, 2013, p. 89). Speaking from this perspective, markets analysts observe that the total taxation on tobacco amounts to approximately 37 percent of the retail price in the United States. As a result of this, tobacco users in the United States pay relatively high prices for tobacco commodities.
Arguably, the proponents of the current taxation system on tobacco argue that tax levies on tobacco products have been instrumental in reducing consumption of these commodities and promoting good health and nutrition, especially among the young people. Whereas this is the case, the proposed taxation on tobacco recommends that there is a need to increase these tax levies by approximately 100 percent. In reference to the article “Obama calls for cigarette tax hike of 94 cents a pack” appeared recently on the CNNMoney website, the tax will reduce smoking rates and help raise approximately $78 billion in the next