[Revenue for the German federal budget from cigarette smoking by persons younger than 18 years]

Dtsch Med Wochenschr. 2008 Dec;133(49):2555-8. doi: 10.1055/s-0028-1105851. Epub 2008 Nov 27.
[Article in German]

Abstract

Objectives: The purpose of this study was to estimate the tax value of tobacco products consumed by persons younger than 18 years in 2007.

Methods: Tax, population, and consumption data were used to compute an estimate of the tax value of tobacco products consumed by minors.

Results: Youth smoking generated an estimated 193 Million Euro in federal tax revenue in one year.

Conclusions: The revenues from cigarettes smoked by youth should be used to finance youth-specific prevention programmes.

MeSH terms

  • Adolescent
  • Child
  • Female
  • Germany / epidemiology
  • Humans
  • Male
  • Nicotiana*
  • Smoking / economics*
  • Smoking / epidemiology
  • Smoking Cessation / economics*
  • Smoking Prevention
  • Taxes / economics*
  • Taxes / statistics & numerical data