{
  "id": "94-214",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "94-214",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 316364,
      "date": "1994-03-08",
      "retrieved": "2016-05-24T21:04:47.360941",
      "title": "Cigarette Taxes to Fund Health Care Reform: An Economic Analysis",
      "summary": "This document also available in  PDF Image .\n \n A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the\nPresident's universal health care program. The tax enjoys considerable public support, would raise\nabout $11 billion per year, and would be relatively simple to administer because it would increase\nan existing manufacturer's excise tax. The President's fiscal year 1995 budget stressed that the tax\nwould help pay for the additional health care costs of smoking, and would discourage individuals,\nparticularly young people, from smoking.\n \n This report discusses these rationales, as well as other effects of and concerns about the tax,\norganized into the topics of market failure as a justification for the tax (i.e., economic efficiency);\npotential for revenue; equity; and the job loss the tax might cause in tobacco growing regions.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
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          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/94-214",
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          "filename": "files/19940308_94-214_5714418e1b0a5c7cba975ddcfda7c1c0aaee0f61.pdf",
          "images": null
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          "filename": "files/19940308_94-214_5714418e1b0a5c7cba975ddcfda7c1c0aaee0f61.html"
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      "topics": []
    }
  ],
  "topics": []
}