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WHO FCTC article 6 and the taxation issue on electronic cigarettes

  • Public Land Law Review
  • Abbr : KPLLR
  • 2018, 83(), pp.243-269
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law
  • Received : July 30, 2018
  • Accepted : August 20, 2018

KIM MINBAE 1

1인하대학교

Accredited

ABSTRACT

According to Chapter 6 in FCTC, tobacco tax raising should be done for reducing smoking rate, rather than increasing tax revenues. But tobacco use is a serious addiction and remains the leading cause of preventable death and disease in America, killing more than 480,000 Americans each year. WHO and FDA is focused on proven policies that federal and state governments can enact to reduce tobacco use rates, especially in priority populations that continue to have high tobacco use rates, and therefore higher rates of tobacco-related disease and death. Also known as electronic cigarettes, vapor products have grown steadily in popularity since their market debut in 2007. According to WHO, though the vapor market is currently much smaller than the traditional cigarette market, it grew by 23 percent in 2014. Over the past few years, the sale of e-cigarettes and related products has expanded exponentially. Some reports have emphasized the potential for electronic cigarettes to cause damage to the lungs. Policy makers and citizens have also expressed concern that electronic cigarettes may serve as a gateway to traditional tobacco products, particularly among minors. But research demonstrates that vapor products are significantly less harmful than traditional cigarettes, and have potential to serve as a means of tobacco harm reduction. A number of studies suggest that vapor products can play a significant role in harm reduction by reducing consumption of traditional cigarettes. In recent years, many state and local governments have wrestled with determining the most effective way to regulate e-cigarettes and the evolving market of related devices. As of January 1, 2016, four states, the District of Columbia, and three local jurisdictions have enacted taxes on electronic cigarettes, but their methods and levels of taxation vary dramatically. In 2015, at least an additional 23 states considered excise taxes on vapor products. In this study, the WTO's FCTC Article 6 is reviewed. We would like to examine the recent issue of electronic cigarette regulations, taxation and legislative trends on electronic cigarettes, and the taxation issues etc. In the future, what kind of taxation policy should Korea choose for electronic cigarettes. In this study, the taxation issue for electronic cigarettes was reviewed, and I will present the strategy and policy implications.

Citation status

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