What is known about tobacco industry efforts to influence tobacco tax? A systematic review of empirical studies

Abstract

Objective To systematically review studies of tobacco industry efforts to influence tax policies. Data sources We conducted searches between 1st October 2009 and 31st March 2010 on 14 databases/websites, in relevant bibliographies and via experts. Study selection We included studies if they: focused on industry efforts to influence tobacco tax policies; drew on empirical evidence; were in English; concerned the period 1985–2010. 36 studies met these criteria. Data extraction Two reviewers undertook data extraction and critical appraisal. A random selection of 15 studies (42%) was subject to second review. Data synthesis We assessed evidence thematically to identify distinct tobacco industry aims, arguments and tactics. 34 studies examined industry efforts to influence tax levels. They suggest industry works hard to prevent significant increases and particularly dislikes taxes ‘earmarked’ for tobacco control. Key arguments to counter increases are that tobacco taxes are socially regressive, unfair and lead to increased levels of illicit trade and negative economic impacts. For earmarked taxes, the industry also frequently tries to raise concerns about revenue allocation. Assessing industry arguments against established evidence demonstrates most are unsupported. Key industry tactics include: establishing ‘front groups’; securing credible allies, direct lobbying; and publicity campaigns. Only seven studies examined efforts to influence tax structures. They suggest company preferences vary and tactics centre on direct lobbying. Conclusions The tobacco industry has historically tried to keep tobacco taxes low using consistent tactics and misleading arguments. Further research is required to explore efforts to influence: tax structures; excise policies beyond the US; recent policies.

Factores socioeconómicos asociados con la compra ilegal de productos de tabaco en Panamá

“…31-32, * La industria probablemente aprovecha las debilidades institucionales en la falta de aplicación de la legislación existente para el control del comercio ilíci-to. [33][34][35][36][37][38] No obstante, al tener Panamá una prevalencia baja de 6.4% de acuerdo con la EMTA 2013 respecto del referente nacional más cercano, la Encuesta Nacional de Salud y Calidad de Vida de 2007, con la que se es-…”

Price and Tax Measures and Illicit Trade in the Framework Convention on Tobacco Control: What We Know and What Research Is Required

“…There is more evidence on industry efforts to influence tax policy (Smith, Savell, & Gilmore, 2012). Based on tobacco industry document research, this evidence largely concerns efforts to influence tax levels and is focused on North America (particularly the United States).…”

“…It shows that tobacco companies lobby aggressively to influence tobacco tax levels and particularly to prevent the earmarking of tobacco taxes for health purposes. Evidence also indicates that adequately funded tobacco control campaigns can successfully overcome industry efforts, at least at the subnational level (Smith et al, 2012).…”

An analysis of purchase price of legal and illicit cigarettes in urban retail environments in 14 low‐ and middle‐income countries

“…The tobacco industry argues against many tobacco control measures, including tobacco tax increases and standardized packaging, on the basis that such initiatives increase illicit trade of tobacco products 7, 8.…”