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Tobacco taxation

excise

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General referenceInterpretive dossier study · Crown Archives visual atlas
Record originEnglish Wikipedia
Text licenseCC BY-SA 4.0
Source revisionAug 30, 2026
Entity authorityQ2342359 ↗
Source-derived summary

Tobacco taxation is the excise tax on cigarettes and other tobacco products.

Tobacco taxation is the most effective tobacco control measure. It is used by many governments to generate revenue and to reduce tobacco consumption. On average, a 10 % price increase reduces cigarette consumption by 4 % to 5 %.

Its revenue can contribute to the general government budget and/or be used to cover health costs of tobacco smoking. The World Health Organization recommends a minimum 75 % tax share of the retail price of tobacco, as a way of deterring cancer, cardiovascular diseases and other negative health outcomes.

Impact

Substantial scientific evidence confirms that higher cigarette prices result in lower overall cigarette consumption (elasticity). Most studies indicate that a 10 % price increase reduces cigarette consumption by 4 % in developed countries and 5 % in developing countries. Youth, minorities, and low-income smokers are two to three times more likely to quit or smoke less than other smokers in response to price increases.

In 2016, the World Health Organization reported that increases in the cost of and taxes on tobacco products are "the single most consistently effective tool for reducing tobacco use".

Editorial summary

The public source identifies “Tobacco taxation” as excise. This brief keeps that definition visible, then builds a research path around Tobacco, taxation and excise.

Editorial reviewA concise reference frame for defining the subject, testing terminology and identifying the institution closest to the evidence. The current lead gives the account dated anchors—2016—that can be checked directly. The selected authority fields contribute no independent date. Its value is orientation rather than verdict, with Tobacco, taxation and excise providing the first useful test.
Editorial analysis

Why this record matters

A short description can identify a subject without explaining its stakes. For “Tobacco taxation”, the useful work is to connect “excise” to the records capable of establishing context and consequence.

Evidence profile

Vocabulary and entity names are the principal evidence signals here, because they determine the precision of every later search. The source revision retrieved here is dated Aug 30, 2026. The linked authority identifier is Q2342359. The Library of Congress control number is sh85135724. 1 of 1 selected statements include explicit references; 1 carry qualifiers and 0 use preferred rank. The first chronological checks are 2016.

Critical limits

The absence of detail may reflect summary conventions rather than a lack of surviving documentation. The lead is largely declarative, so disagreement and counter-evidence require a deliberate search beyond the opening account. Authority statements aid reconciliation but still require their own references, qualifiers and ranks to be checked.

How to read it

Use the entry as an orientation point, then follow its citations and revision history. Names, dates and institutional relationships should be checked against the original record.

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  • Search vocabulary
  • Locating named sources
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Three-step research path

  1. Establish the record: confirm the title “Tobacco taxation”, its source revision and the description used here.
  2. Expand the search: follow Tobacco taxation primary sources, Tobacco taxation archive and Tobacco research across catalogues and specialist indexes.
  3. Test the account: compare the strongest cited source with the responsible institution’s current record and note any disagreement.

Questions for further research

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Source & attribution

This entry incorporates text from “Tobacco taxation” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.