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Objective To systematically review studies of tobacco industry efforts to influence tobacco tax policies. Methods Searches were conducted between 1 October 2009 and 31 March 2010 in 14 databases/websites, in relevant bibliographies and via experts. Studies were included if they focused on industry efforts to influence tobacco tax policies, drew on empirical evidence, were in English and concerned the period 1985–2010. In total, 36 studies met these criteria. Two reviewers undertook data extraction and critical appraisal. A random selection of 15 studies (42%) was subject to second review. Evidence was assessed thematically to identify distinct tobacco industry aims, arguments and tactics. Results A total of 34 studies examined industry efforts to influence tax levels. They suggest the tobacco 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 USA and recent policies.

Lobbying led by the tobacco industry and tobacconists is a barrier to reducing smoking prevalence in France. Here, we analyze the discourse of the tobacco industry and other key actors (public health agencies, politicians, etc.) in the French general-audience news media from 2000 to 2020 around tobacco tax increases, which is one of the most effective tobacco control measures, especially amongst youth. We queried Europresse (a European news media and specialized press database) using the keywords “increase”, “price or taxes”, and “tobacco or cigarettes”, and found 5409 topic-relevant articles, from which we extracted 8015 arguments for or against the measure. In total,64.3% were against the measure (mostly on grounds of “ufueling the black market”), 32.1% were for the measure (mostly claiming it is “effective at reducing smoking prevalence”), and 1.8% proposed alternative measures. Tobacconists, the primary source of media content on the topic, led a discourse that was strongly opposed to tax increases. Public health agencies, which attracted only half as much media attention, were strongly supportive of the measure. Analysis of discourses relayed in the French general-audience press revealed overwhelming opposition to tobacco tax increases, and this discourse was widely advanced by tobacconists. The results were congruent with international literature that had highlighted a similar set of arguments to those found in the French general press that were broadcasted by the tobacco industry and its allies (tobacconists in France) in an effort to block this evidence-based public health measure.

ObjectiveThis study aims to evaluate Chinese male smokers’ responses to China’s 2015 6% ad valorem and RMB0.1 specific excise tax increase per cigarettes pack.MethodsA male population-based cross-sectional survey with multistaged stratified sampling was employed to collect data in six cities in China. Descriptive methods and logistic models were used to assess responses and associated factors following the cigarette tax increase among male Chinese smokers.ResultsAmong a potential sample of 6500 Chinese males, 6010 individuals were contacted and 5782 participants completed the questionnaires. Of the 2852 current smokers, 60.7% (95% CI: 58.9 to 62.5) did not think cigarettes were expensive, 77.9% (95% CI: 76.4 to 79.5) reported no reduction in smoking in response to the 2015 tax increase and 21.3% (95% CI: 19.8 to 22.8) were not aware of the cigarette tax increase. Smokers who were occasional smokers, intended to quit and thought cigarettes expensive were more likely to report reducing cigarette smoking following the tax increase, while those who had higher household income per capita, smoked more cigarettes, and purchased more expensive cigarettes were less likely to report reducing cigarette consumption.ConclusionsAbout one in five male Chinese smokers reported reduction in smoking following China’s 2015 cigarette tax increase. This is a relatively large impact given the very modest tax increase. Even with the 2015 increase, the excise tax represents only 36.3% of the cigarette price in China. Tax increases are needed to achieve the WHO’s recommended level of 70%.

Greenspace ballot initiatives (GBIs) are an essential mechanism for conservation finance, and effective voter outreach is crucial for their approval. This study investigates the impact of communication strategies on voter attitudes and responses, revealing that both celebrity endorsement and temporal framing are effective, but operate differently based on voter involvement levels. Our survey experiment showed that celebrity endorsement is particularly persuasive among low‐involvement voters who may be less engaged with conservation issues, while temporal framing resonates more with highly involved voters. By illuminating these nuanced effects, our findings offer actionable insights for park and conservation managers, enabling them to tailor voter outreach campaigns that effectively engage diverse segments of the electorate and enhance support for GBIs. Greenspace ballot initiatives (GBIs) are vital for conservation funding, and their success depends on effective voter outreach. This study examines how communication strategies, specifically celebrity endorsements and temporal framing, influence voter attitudes, revealing that celebrity endorsements are particularly persuasive among less‐engaged voters, while temporal framing resonates more with highly involved voters. These insights can help park and conservation managers tailor outreach campaigns to engage diverse voter segments and bolster support for GBIs.

We hypothesize that corporate income taxes distort firms’ incentives to innovate by reducing their pledgeable income. Using a differences-in-differences methodology, we document that large corporate income tax cuts boost corporate innovation. We find a similar but opposite effect for tax increases. Most of the change in innovation occurs 2 or more years after the tax change, and there’s no effect before the tax change. Exploring the mechanisms, we show that tax cuts have a stronger impact on innovation for firms with weaker governance, greater financial constraints, fewer tangible assets, smaller patent stock, and a greater degree of tax avoidance.

This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates using tax return data. First, we provide a theoretical framework showing under what assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other parameters should be estimated when the elasticity is not a sufficient statistic. Second, we discuss conceptually the key issues that arise in the empirical estimation of the elasticity of taxable income using the example of the 1993 top individual income tax rate increase in the United States to illustrate those issues. Third, we provide a critical discussion of selected empirical analyses of the elasticity of taxable income in light of the theoretical and empirical framework we laid out. Finally, we discuss avenues for future research.

We provide new evidence on the agency theory of corporate tax avoidance (Slemrod 2004; Crocker and Slemrod 2005; Chen and Chu 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index reconstitution setting to isolate exogenous shocks to institutional ownership, and a regression discontinuity design that facilitates sharper identification of treatment effects, we find a significant and discontinuous increase in tax avoidance following Russell 2000 inclusion. The tax avoidance involves the use of tax shelters, and immediate benefits include higher profit margins and likelihood of meeting or beating analyst expectations. Collectively, the results shed light on the effect of increased ownership concentration on tax avoidance.

My article examines whether supermajority vote requirements (SMVR) to raise taxes in California's constitution suppresses state tax burdens. SMVR is a politically popular but contentious measure that 16 states have adopted and many other states have attempted to adopt. The rationale behind the rule is to contain the growth of government by making it costly to form a winning coalition to raise taxes. Nonetheless, the current empirical literature is mixed at best and suffers from causal inference. I take a different approach from extant literature and estimate the causal effect of SMVR on tax burdens in California by using synthetic control methods. The results show that, from 1979 to 2008, SMVR reduced the state nonproperty tax burden by an average of $1.44 per $100 of personal income, which is equivalent to 21% of the total tax burden for each year. The effect of SMVR was immediate after its adoption, but has abated over time.

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues-results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a \"Stackelberg\" type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted.

Using a new measure of financial constraints based on firms' qualitative disclosures, we find that financially constrained firms—firms that use more negative words in their annual reports—pursue more aggressive tax planning strategies as evidenced by: (1) higher current and future unrecognized tax benefits, (2) lower short- and long-run current and future effective tax rates, (3) increase in tax haven usage for their material operations, and (4) higher proposed audit adjustments from the Internal Revenue Service. We exploit the unexpected closures of local banks as exogenous liquidity shocks to show that firms' external financial constraints affect their tax avoidance strategies. Overall, the linguistic cues in firms' qualitative disclosures provide incremental information beyond traditional accounting variables or commonly used effective tax rates to reveal and predict tax aggressiveness, both contemporaneously and in the future.