Chapter 13 The pricing and taxation of tobacco products in Australia

13.0 Introduction

13.1 Price elasticity of demand for tobacco products

13.2 Tobacco taxes in Australia

13.3 The price of tobacco products in Australia

13.4 The affordability of tobacco products

13.5 Impact of price increases on tobacco consumption in Australia

13.6 Revenue from tobacco taxes in Australia

13.7 Evasion of taxes on tobacco products

13.8 Tobacco industry arguments against tax increases

13.9 Smuggling a result of tax increases?

13.10 A regressive tax?

13.11 A threat to government revenue?

13.12 Future directions for reform of tobacco taxes

13.13 Hypothecation

13.14 Public opinion about tobacco tax increases

Acknowledgments

References

Attachment 13.1 Legislation relevant to tobacco taxation mentioned in this chapter: Commonwealth

Attachment 13.2 Legislation mentioned in this chapter: States and territories