Cigarette Taxes to Fund Health Care Reform: An Economic Analysis

Description

A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the President's universal health care program. The tax enjoys considerable public support, would raise about $11 billion per year, and would be relatively simple to administer because it would increase an existing manufacturer's excise tax. This report discusses these rationales, as well as other effects of and concerns about the tax, organized into topics of market failure as a justification for the tax (i.e., economic efficiency); potential for revenue; equity; and the job loss the tax might cause in tobacco growing regions.

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63 pages.

Creation Information

Gravelle, Jane G. & Zimmerman, Dennis March 8, 1994.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 252 times . More information about this report can be viewed below.

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Description

A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the President's universal health care program. The tax enjoys considerable public support, would raise about $11 billion per year, and would be relatively simple to administer because it would increase an existing manufacturer's excise tax. This report discusses these rationales, as well as other effects of and concerns about the tax, organized into topics of market failure as a justification for the tax (i.e., economic efficiency); potential for revenue; equity; and the job loss the tax might cause in tobacco growing regions.

Physical Description

63 pages.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

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Creation Date

  • March 8, 1994

Added to The UNT Digital Library

  • July 7, 2010, 5:39 p.m.

Description Last Updated

  • Feb. 13, 2017, 7:15 p.m.

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Gravelle, Jane G. & Zimmerman, Dennis. Cigarette Taxes to Fund Health Care Reform: An Economic Analysis, report, March 8, 1994; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc26039/: accessed October 17, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.