Tobacco taxation as health policy in the Third World.

Tobacco Taxation as Health Policy in the Third World In a read-my-lips era of no new taxes, US legislators eagerly seek out revenue enhancers, user fees, and other euphemistically labeled devices that can reduce budget deficits while minimizing the perception of burden on the taxpayer (or revenue-enhancing citizen). A case in point is the commodity excise tax, most commonly applied in the United States to tobacco products, alcoholic beverages, and gasoline. Although not major sources of governmental revenue, excise taxes are appreciated by legislators for their low administrative cost and relative popularity.