TITLE

CHEAP SMOKES: STATE AND FEDERAL RESPONSES TO TOBACCO TAX EVASION OVER THE INTERNET

AUTHOR(S)
Banthin, Christopher
PUB. DATE
June 2004
SOURCE
Health Matrix: Journal of Law-Medicine;Summer2004, Vol. 14 Issue 2, p325
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the need for the U.S. government to prevent tobacco tax evasion over the Internet. Impact of Internet cigarette vendors on public health; Importance of increasing tobacco taxes as a tobacco control strategy; Reasons why Internet cigarette vendors have become unpopular among adolescents; Role of the Jenkins Act in preventing tobacco tax evasion by mail order cigarette houses located in tobacco-growing states and other states with low tobacco tax revenues; Pros and cons of state taxation on interstate sales with the advent of electronic commerce.
ACCESSION #
14497482

 

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