A cigarette is a narrow cylinder containing a combustible material, typically tobacco, that is rolled into thin paper for smoking. The cigarette is ignited at one end, causing it to smolder; the resulting smoke is orally inhaled via the opposite end. Cigarette smoking is the most common method of tobacco consumption. The term cigarette, as commonly used, refers to a tobacco cigarette, but the word is sometimes used to refer to other substances, such as a cannabis cigarette or a herbal cigarette. A cigarette is distinguished from a cigar by its usually smaller size, use of processed leaf, different smoking method, and paper wrapping, which is typically white.
Tobacco smoking is the practice of burning tobacco and ingesting the resulting smoke. The smoke may be inhaled, as is done with cigarettes, or simply released from the mouth, as is generally done with pipes and cigars. The practice is believed to have begun as early as 5000–3000 BC in Mesoamerica and South America. Tobacco was introduced to Eurasia in the late 17th century by European colonists, where it followed common trade routes. The practice encountered criticism from its first import into the Western world onwards but embedded itself in certain strata of a number of societies before becoming widespread upon the introduction of automated cigarette-rolling apparatus.
A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. "Regressive" describes a distribution effect on income or expenditure, referring to the way the rate progresses from high to low, so that the average tax rate exceeds the marginal tax rate.
Rolling paper is a specialty paper used for making cigarettes. Rolling papers are packs of several cigarette-size sheets, often folded inside a cardboard wrapper. They are also known as 'blanks', which are used to encase tobacco or cannabis. It may be flavoured.
An indirect tax is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax collecting authority does not suffer a corresponding reduction in income, i.e., the effect and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect.
A fat tax is a tax or surcharge that is placed upon fattening food, beverages or on overweight individuals. It is considered an example of Pigovian taxation. A fat tax aims to discourage unhealthy diets and offset the economic costs of obesity.
An internality is the long-term benefit or cost to an individual that they do not consider when making the decision to consume a good or service. One way this is related to behavioral economics is by means of the concept of hyperbolic discounting, in which immediate consequences of a decision are disproportionately weighed compared to the future consequences. A potential cause is lack of access to full information regarding the associated costs and benefits prior to consumption. This contrasts with traditional economic theory, which makes the assumption that individuals are rational decision makers who take all personal costs into account when paying for goods and services.
An excise, or excise tax, is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the border, while excise is levied on goods that came into existence inland.
Smoking is a practice in which a substance is combusted and the resulting smoke is typically inhaled to be tasted and absorbed into the bloodstream of a person. Most commonly, the substance used is the dried leaves of the tobacco plant, which have been rolled with a small rectangle of paper into an elongated cylinder called a cigarette. Other forms of smoking include the use of a smoking pipe or a bong.
The use of tobacco for smoking in New Zealand has been subjected to government regulation for a number of decades. On 10 December 2004, New Zealand became the third country in the world to make all indoor workplaces including bars and restaurants smoke-free. The smoking rate in New Zealand was about 8% as of 2023 when the new government planned to eliminate the nation's smoking ban to fund tax cuts.
In the United States, cigarettes are taxed at both the federal and state levels, in addition to any state and local sales taxes and local cigarette-specific taxes. Cigarette taxation has appeared throughout American history and is still a contested issue today.
Tobacco politics refers to the politics surrounding the use and distribution of tobacco, likewise with regulations.
About a quarter of adults in Turkey smoke. Smoking in Turkey is banned in government offices, workplaces, bars, restaurants, cafés, shopping malls, schools, hospitals, and all forms of public transport, including trains, taxis and ferries. Turkey's smoking ban includes provisions for violators, where anyone caught smoking in a designated smoke-free area faces a fine of 188 Turkish lira (~€9.29/$9.90/£8.22) and bar owners who fail to enforce the ban could be fined from 560 liras for a first offence up to 5,600 liras. The laws are enforced by the Ministry of Agriculture and Forestry of Turkey.
Smoking in Syria is steadily increasing in popularity amongst the Syrian population, mainly in the forms of cigarettes or narghiles. In Syria, the General Organization of Tobacco manages the growth and exportation of tobacco products. Syrians collectively spend about $600 million per year on tobacco consumption. As of 2010, 20% of women and 60% of men smoke and 98% of the overall population is affected by passive smoking. Narghiles and cigarettes are the two main forms of tobacco consumption. Despite the assumption that smoking, specifically the narghile, is embedded in Syrian culture, this phenomenon has only recently become widespread. Health officials are currently working on smoking cessation programs and policies, to remove this idea that smoking in Syria is an essential part of the culture, to educate regarding health effects, and to prevent citizens from smoking in public places.
In Finland, the smoking figures are among the lowest in Europe. There are several factors that have influenced the decrease in the smoking prevalence, such as legislative actions, health promotion and national monitoring systems, policies aimed at reducing tobacco consumption through public awareness campaigns, advertising bans and increased taxation. Ministry of Social Affairs and Health has the leading role in tobacco control in Finland, and one of their main aims is have a more effective ban on sale of tobacco products to children and young people and to prevent sale of illegal tobacco products. Among the key elements in the successful tobacco policy is the traditional collaboration between the health authorities and non-governmental organisations, and intensive health promotion.
Smoking in South Korea has decreased overall for both men and women in the past decades. However, a high prevalence of tobacco use is still observed, especially with the rise of novel tobacco products such as e-cigarettes and heat-not-burn tobacco products. There are socioeconomic inequalities in smoking prevalence according to gender, income, education, and occupational class. Advocates call for measures to reduce the smoking rates and address smoking inequalities using a combination of monitoring and tobacco control policies. These measures include significant price hikes, mandatory warning photos on cigarette packs, advertising bans, financial incentives, medical help for quitting, and complete smoking bans in public places.
Smoking in Albania is prevalent as about 40% of Albanians smoke regularly. In Europe, only Turkey has a higher smoking rate than Albania. Albanians annually spend more than €300 million on tobacco products. Zog I of Albania was reported to smoke 200 cigarettes a day. Albania adopted tough anti-smoking laws in 2007, but they are not strictly enforced. Smoking prevalence is increasing, especially among females ages 13 to 15. The smoking rate for teens between the ages of 13 and 15 is currently 15%.
Tobacco 21 is a campaign to prevent youth tobacco use in the United States, primarily through laws that raise the minimum legal age to purchase tobacco and nicotine in the United States to 21. It also refers to various federal, state, and local laws based on Tobacco 21's model policy, raising the minimum sales age to 21.
Cigarette excise tax in Indonesia is a kind of tax that is functioned to control the retail prices of cigarettes done the Indonesian government on cigarettes and other tobacco products such as cigarettes, cigars, and leaf cigarettes. This provision applies with the existence of Act Number 11 of 1995 concerning Excise, with some revisions referring to Act Number 39 of 2007. This rule was then complemented by Act Number 28 of 2009 concerning Regional Taxes and Regional Levies. Taxation of tobacco with cigarette excise is well distinguished.
Excise taxes on alcoholic beverages are per unit taxes levied by governments to raise revenue or used as corrective taxes to control health-related externalities associated with consumption of alcohol. This page addresses the economics and politics of alcohol excise taxation.
