The effects of excise tax changes on alcoholic beverages and tobacco consumption in Thailand

The purpose of this thesis is to examine the factors affecting the likelihood of consumption and the amount spent on alcoholic beverages and tobacco in Thailand using the 2009 Socio-Economic Survey of Thailand. Results suggest that household size, tenure and occupation have significant impacts on both the probability of alcohol and tobacco consumption and spending levels. Income also plays a key role in explaining the amount spent on alcoholic beverages and tobacco. Demand elasticities are calculated under the Extended Linear Expenditure System (ELES). Demand for alcoholic beverages and tobacco is found to be inelastic. The effects of increasing taxation on alcohol and tobacco consumption in Thailand are estimated. The findings are that excise taxes in Thailand are efficient taxes with only a modest rise in deadweight loss. Taxes result in a small decrease in consumption but generate higher expenditure and government tax revenue. Excise tax on alcoholic beverages results in a net benefit to the Thai economy. Tobacco taxes increase total expenditure and government revenue as well as increasing net benefit to the Thai economy. However, the low elasticities of demand also mean that excise taxes have only a small impact on reducing the costs associated with drinking and smoking.

Drivers of local food consumption: A comparative study

Purpose The aim of this paper is to empirically explore antecedents of local food purchase intention in two food producing countries with different cultural backgrounds. Design/methodology/approach An online survey was employed to collect data from consumers located in Chile (n=283) and Australia (n=300). A proposed model is tested with structural equation modelling (SEM). Findings Attitude towards consuming local food is a strong and direct driver of intentions to purchase local food in both countries. Attitude toward supporting local agri-businesses and consumer ethnocentrism are found to positively impact attitude towards consuming local food in both countries. Attitude towards local agri-businesses also has a direct effect on intentions to purchase local food in Australia, but not in Chile. Interestingly, subjective norms are not found to affect intentions to consume local food in either country. Research limitations/implications The paper examines factors affecting the attitude toward and behavioural intention regarding local food consumption and develops an extended model of local food consumption. An outcome of this new model is the inclusion of personal variables, which influence local food purchasing behaviour. Practical implications Producers and retailers need to develop campaigns explaining how consuming local food supports local businesses and farmers, which will reinforce personal values associated with local consumption. Originality/value This is the first study to demonstrate that positive attitudes toward local foods are important drivers of local food purchase behaviour, independent of the cultural characteristics or level of economic development within a country.

Experimentation and Stages of Acquisition for Tobacco Consumption in Spanish Adolescents

One area which has been largely neglected when studying the acquisition of addiction to smoking with the transtheoretical model is whether the individual had previously experimented with smoking. The importance of including the experimentation variable was supported by this research

Educational inequalities in quantity, duration and type of tobacco consumption among lung cancer patients in Asturias : Epidemiological analices

Resumen tomado de la publicaci??n

Major local tobacco control ordinances in the United States.

"National Institutes of Health, National Cancer Institute"--P. [1] of cover

Illinois cigarette tax, tobacco products tax, and tobacco settlement update /

"July 2006."

Investigating the effects of the 2007 Texas tobacco tax increase on the smoking behavior of adults

Smoking is major cause of premature mortality and morbidity in the United States. The health consequences of tobacco usage are increasingly concentrated in minority and lower socioeconomic groups. One of the most effective means of deterring tobacco consumption and generating revenue to fund prevention activities is the levying of excise taxes. In 2007 the state of Texas increased the excise tax on cigarettes by $1.00 per pack. This study sought to determine if there was a significant effect on smoking prevalence in the state by examining Behavioral Risk Factor Surveillance System (BRFSS) data for two years leading up to the tax increase-2005 and 2006- and two years post tax increase -2007 and 2008. Results were compared against a chi square distribution and three multiple logistic regression models were created to adjust for race/ethnicity, age, education and income. Results from this study show that there was not a significant decrease in smoking prevalence for most of the groups stratified by age, income and ethnicity. There was not a significant decrease in the younger adults aged 18-34 by income, ethnicity, or education. Smoking prevalence increased for some groups, e.g., Hispanic females. In the regression models, the tax effect was not significant. While overall prevalence decreased by 9%, there were not significant reductions among non-White or Hispanic survey participants. Taxed sales dropped by approximately 17% according to the Texas Comptroller. Without BRFSS data measuring daily cigarette consumption among current smokers, now not assessed, it is impossible to determine whether the discrepancy in reported prevalence and taxes sales is attributable to consumption of fewer cigarettes among smokers or tax avoidance.^

Local autonomy, tax morale, and the shadow economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).

The empirical analysis of cigarette tax avoidance and illicit trade in Vietnam, 1998-2010.

Illicit trade carries the potential to magnify existing tobacco-related health care costs through increased availability of untaxed and inexpensive cigarettes. What is known with respect to the magnitude of illicit trade for Vietnam is produced primarily by the industry, and methodologies are typically opaque. Independent assessment of the illicit cigarette trade in Vietnam is vital to tobacco control policy. This paper measures the magnitude of illicit cigarette trade for Vietnam between 1998 and 2010 using two methods, discrepancies between legitimate domestic cigarette sales and domestic tobacco consumption estimated from surveys, and trade discrepancies as recorded by Vietnam and trade partners. The results indicate that Vietnam likely experienced net smuggling in during the period studied. With the inclusion of adjustments for survey respondent under-reporting, inward illicit trade likely occurred in three of the four years for which surveys were available. Discrepancies in trade records indicate that the value of smuggled cigarettes into Vietnam ranges from $100 million to $300 million between 2000 and 2010 and that these cigarettes primarily originate in Singapore, Hong Kong, Macao, Malaysia, and Australia. Notable differences in trends over time exist between the two methods, but by comparison, the industry estimates consistently place the magnitude of illicit trade at the upper bounds of what this study shows. The unavailability of annual, survey-based estimates of consumption may obscure the true, annual trend over time. Second, as surveys changed over time, estimates relying on them may be inconsistent with one another. Finally, these two methods measure different components of illicit trade, specifically consumption of illicit cigarettes regardless of origin and smuggling of cigarettes into a particular market. However, absent a gold standard, comparisons of different approaches to illicit trade measurement serve efforts to refine and improve measurement approaches and estimates.

Illicit cigarette consumption and government revenue loss in Indonesia.

BACKGROUND: Illicit cigarettes comprise more than 11% of tobacco consumption and 17% of consumption in low- and middle-income countries. Illicit cigarettes, defined as those that evade taxes, lower consumer prices, threaten national tobacco control efforts, and reduce excise tax collection. METHODS: This paper measures the magnitude of illicit cigarette consumption within Indonesia using two methods: the discrepancies between legal cigarette sales and domestic consumption estimated from surveys, and discrepancies between imports recorded by Indonesia and exports recorded by trade partners. Smuggling plays a minor role in the availability of illicit cigarettes because Indonesians predominantly consume kreteks, which are primarily manufactured in Indonesia. RESULTS: Looking at the period from 1995 to 2013, illicit cigarettes first emerged in 2004. When no respondent under-reporting is assumed, illicit consumption makes up 17% of the domestic market in 2004, 9% in 2007, 11% in 2011, and 8% in 2013. Discrepancies in the trade data indicate that Indonesia was a recipient of smuggled cigarettes for each year between 1995 and 2012. The value of this illicit trade ranges from less than $1 million to nearly $50 million annually. Singapore, China, and Vietnam together accounted for nearly two-thirds of trade discrepancies over the period. Tax losses due to illicit consumption amount to between Rp 4.1 and 9.3 trillion rupiah, 4% to 13% of tobacco excise revenue, in 2011 and 2013. CONCLUSIONS: Due to the predominance of kretek consumption in Indonesia and Indonesia's status as the predominant producer of kreteks, illicit domestic production is likely the most important source for illicit cigarettes, and initiatives targeted to combat this illicit production carry the promise of the greatest potential impact.

From cigarette smuggling to illicit tobacco trade

Background Tax policy is considered the most effective strategy to reduce tobacco consumption and prevalence. Tax avoidance and tax evasion therefore undermine the effectiveness of tax policies and result in less revenue for governments, cheaper prices for smokers and increased tobacco use. Tobacco smuggling and illicit tobacco trade have probably always existed, since tobacco's introduction as a valuable product from the New World, but the nature of the trade has changed. Methods This article clarifies definitions, reviews the key issues related to illicit trade, describes the different ways taxes are circumvented and looks at the size of the problem, its changing nature and its causes. The difficulties of data collection and research are discussed. Finally, we look at the policy options to combat illicit trade and the negotiations for a WHO Framework Convention on Tobacco Control (FCTC) protocol on illicit tobacco trade. Results Twenty years ago the main type of illicit trade was large-scale cigarette smuggling of well known cigarette brands. A change occurred as some major international tobacco companies in Europe and the Americas reviewed their export practices due to tax regulations, investigations and lawsuits by the authorities. Other types of illicit trade emerged such as illegal manufacturing, including counterfeiting and the emergence of new cigarette brands, produced in a rather open manner at well known locations, which are only or mainly intended for the illegal market of another country. Conclusions The global scope and multifaceted nature of the illicit tobacco trade requires a coordinated international response, so a strong protocol to the FCTC is essential. The illicit tobacco trade is a global problem which needs a global solution.

State and local taxation : national conference under the auspices of the National Tax Association : addresses and proceedings.

Mode of access: Internet.

LUNG CANCER IN NEPAL: THE ROLE OF TRADITIONAL TOBACCO PRODUCTS AND COMBUSTION RELATED HOUSEHOLD AIR POLLUTION

The burden of chronic diseases such as cancer is increasing in low and middle income countries around the globe. Nepal, one of the world’s poorest countries, is no exception to this trend, with lung cancer as the leading causes of cancer deaths. Despite this, limited data is available on the environmental and behavioral risk factors that contribute to the lung cancer etiology in Nepal. The objectives of this dissertation are to: 1) investigate the ethnic differences in consumption of local tobacco products and their role in lung cancer risk in Nepal; 2) evaluate urinary metabolite of 1,3-butadiene as a biomarker of exposure to combustion related household air pollution (CRHAP); 3) investigate the association between CRHAP exposure and lung cancer risk using urinary metabolite of 1,3-butadiene as a biomarker of exposure; 4) investigate the association between CRHAP exposure and lung cancer risk using questionnaire based measure of exposure. Lung cancer cases (n=606) and frequency matched controls (N=606) were recruited from B.P. Koirala Memorial Cancer Hospital. We obtained biological samples and information on lifestyles including cooking habits and type of fuels used. We used liquid chromatograph tandem mass spectrometer (LC-MS/MS) to quantify urinary metabolites of 1,3-butadiene in urine samples. We employed a combination of logistic and linear regression models to detect any exposure-disease associations while controlling for known confounding variables. Overall, we found that ethnic groups in Nepal use different tobacco products that have different differing cancer potency -we observed the highest odds ratios for the traditional tobacco products. The biomarker analysis showed strong evidence that monohydroxybutyl mercapturic acid is associated with biomass fuel use among participants. However, we did not find significant association between urinary MHMBA and lung cancer risk. When we used questionnaire based measure of exposure to household air pollution, we observed significant, dose-response associations between CRHAP exposure and lung cancer risk, particularly among never-smokers. Our results show that important role of local tobacco products in lung cancer risk in Nepal. Furthermore, we demonstrate that CRHAP exposure is a risk factor for lung cancer risk, independent of tobacco smoking.

Exploring urban consumers’ attitudes and intentions to purchase local food in Chile

Although local food consumption is growing in importance there remains a lack of research addressing local food consumption preferences in less-developed countries. This paper aims to examine the drivers of local food purchase intentions for Chilean consumers. A model of local food behavioral intention was developed from consumer behavior theory. The model was tested using structural equation modeling with data from Chilean shoppers located in Santiago (n=283). The analysis revealed that Chilean consumers are willing to purchase local food based on their positive attitude towards buying local food and their feelings of connectedness with the environment, but not because they have a desire to support local businesses. These findings have implications for retailers, marketers and food producers.

Exposition aux pesticides et risque de diabète de type 2 : une étude au nord du Bénin (Afrique de l'Ouest)

Introduction : La présente étude explore pour la première fois en Afrique, l'association entre l'exposition aux pesticides organochlorés (POC) et le risque de diabète de type 2. L’étude se déroule dans la région du Borgou, au nord du Bénin, où l’utilisation intense de pesticides pour la culture du coton coïncide avec une prévalence élevée du diabète par rapport aux autres régions du pays. Objectifs: 1) Décrire le niveau d’exposition de la population des diabétiques et non diabétiques du Borgou par le taux sérique de certains pesticides organochlorés ; 2) Explorer la relation entre le risque de diabète de type 2 et les concentrations sériques des POC; 3) Examiner l’association entre l’obésité globale, le pourcentage de masse grasse et l’obésité abdominale avec les concentrations sériques des POC; 4) Explorer la contribution de certaines sources d’exposition alimentaire et non-alimentaire aux concentrations sériques des POC. Méthodes : Il s'agit d'une étude cas-témoin qui concerne 258 adultes de 18 à 65 ans identifiés par deux valeurs glycémiques capillaire et veineuse au seuil de 7 mmol/l pour les diabétiques et 5,6mmol/l pour les témoins non diabétiques. Les 129 témoins ont été appariés aux 129 cas selon les critères suivants : l’ethnie, l’âge ± 5ans, le sexe et la localité de résidence. Les informations personnelles et celles portant sur les modes d’exposition ont été recueillies par questionnaire. Les concentrations sériques des POC ont été obtenues par chromatographie gazeuse couplée d’une spectrométrie de masse. L’obésité globale est déterminée par l’IMC ≥ 30 kg/m2. L’obésité abdominale est obtenue par le tour de taille selon les critères consensuels d’Alberti et al. pour la définition du syndrome métabolique. Le pourcentage de masse corporelle a été mesuré par bio-impédance électrique et été considéré comme élevé au seuil de 33% chez les femmes et 25% chez les hommes. Résultats: En comparant les 3ème et premier terciles des concentrations de p,p’-DDE et p,p’-DDT, les sujets du 3e tercile étaient deux à trois fois plus susceptibles de présenter du diabète que ceux du 1er tercile. La probabilité d’obésité abdominale ou de l’obésité générale (en contrôlant pour le statut diabétique) était accrue de trois à cinq fois dans le dernier tercile pour trois des quatre POC qui étaient détectables soit p,p’-DDT, β-HCH et trans-Nonachlore. Les facteurs socioéconomiques associés aux POC sériques sont le niveau d’éducation élevé, un meilleur revenu et la résidence en milieu urbain. Les sources d’exposition non alimentaire significativement associées aux concentrations sériques de POC étaient l’exposition professionnelle mixte (primaire et secondaire) aux pesticides et la consommation de tabac local. L’achat en opposition à l’autoproduction de plusieurs groupes de denrées alimentaire était associé à de plus fortes teneurs de POC. La fréquence de consommation hebdomadaire du poisson, des légumes, du fromage, de l’igname séchée ainsi que du mil, de l’huile de palme et de certaines légumineuses comme le soya, le néré, le niébé et le voandzou était significativement associées aux POC sériques. Conclusion : L’étude a mis en évidence la relation entre le niveau sérique de pesticides organochlorés d’une part, du diabète ou de l’obésité d’autre part. Les concentrations de POC observées au Borgou sont assez élevées et méritent d’être suivies et comparées à celles d’autres régions du pays. Les facteurs contribuant à ces teneurs élevées sont le niveau d’éducation élevé, un meilleur revenu, la résidence en milieu urbain, l’achat et la fréquence de consommation de plusieurs aliments. La contribution du mélange des polluants auxquels les habitants de cette région sont exposés à la prévalence croissante du diabète mérite d’être examinée, notamment les pesticides utilisés actuellement dans la région pour les productions de rente et autres polluants persistants. Ces résultats contribuent à accroître les connaissances sur les facteurs de risque émergents pour le diabète que sont des polluants environnementaux comme les pesticides. Les implications pour la santé publique sont importantes tant pour la prévention des maladies chroniques que pour la sensibilisation des autorités politiques du pays pour une politique agricole et sanitaire adéquate visant la réduction de l’exposition aux pesticides.