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Concept: Taxation in the United States


Taxes on sugar-sweetened beverages (SSBs) meant to improve health and raise revenue are being adopted, yet evaluation is scarce. This study examines the association of the first penny per ounce SSB excise tax in the United States, in Berkeley, California, with beverage prices, sales, store revenue/consumer spending, and usual beverage intake.

Concepts: United States, U.S. state, Macroeconomics, United States dollar, Indirect tax, Taxation in the United States, Consumption, Consumer spending


Open enrollment under the Affordable Care Act (ACA), the most ambitious attempt to expand health coverage in the United States in decades, began October 1, 2013. The law offers Medicaid eligibility to citizens and qualified legal immigrants with incomes at or below 138% of the federal poverty level in participating states and tax credits for private insurance purchased via marketplaces for persons not eligible for Medicaid who have incomes between 100% and 400% of the federal poverty level.(1) The effect of these provisions on insurance coverage . . .

Concepts: Health care, Health insurance, United States, Poverty in the United States, Law, Immigration to the United States, Law of the United States, Taxation in the United States


To illustrate the burden of high cigarette excise taxes on low-income smokers.

Concepts: Indirect tax, Excise, Excise taxes, Excise tax in the United States, Taxation in the United States


Increasing tobacco excise taxes and implementing comprehensive smoke-free laws are two of the most effective population-level strategies to reduce tobacco use, prevent tobacco use initiation, and protect nonsmokers from secondhand smoke. We examined state laws related to smoke-free buildings and to cigarette excise taxes from 2000 through 2014 to see how implementation of these laws from 2000 through 2009 differs from implementation in more recent years (2010-2014).

Concepts: United States, Smoking, Tobacco, Tobacco smoking, Cigarette, Nicotine, Cigar, Taxation in the United States


About half of all US states have cigarette minimum price laws (MPLs) that require a per cent mark-up on prices, but research suggests they may not be very effective in raising prices. An alternative type of MPL sets a floor price below which packs cannot be sold, and may be more promising. This new type of MPL policy has only been implemented in 1 city, therefore its benefits relative to excise taxes is difficult to assess.

Concepts: Implementation, Tax, Indirect tax, Excise, Excise taxes, Excise tax in the United States, Taxation in the United States


Despite strong evidence that increasing alcohol taxes reduces alcohol-related harm, state alcohol taxes have declined in real terms during the past 3 decades. Opponents of tax increases argue that they are unfair to “responsible” drinkers and those who are financially disadvantaged. The objectives of this study were to assess the impact of hypothetical state alcohol tax increases on the cost of alcohol for adults in the United States on the basis of alcohol consumption and sociodemographic characteristics.

Concepts: United States, Wheat, Saudi Arabia, U.S. state, Public transport, United States dollar, Taxation in the United States, Mixed economy


Predictions of major increases in premiums for health insurance plans offered on the exchanges are overblown. Given the rate review, competition, and tax credits built into the ACA, consumers are not likely to be paying vastly more for their coverage in 2017.

Concepts: Health economics, Health insurance, Taxation in the United States, Sky, Taxation in the United Kingdom


The U.S. Supreme Court’s surprise announcement on November 7 that it would hear King v. Burwell struck fear in the hearts of supporters of the Affordable Care Act (ACA). At stake is the legality of an Internal Revenue Service (IRS) rule extending tax credits to the 4.5 million people who bought their health plans in the 34 states that declined to establish their own health insurance exchanges under the ACA.(1) The case hinges on enigmatic statutory language that seems to link the amount of tax credits to a health plan purchased “through an Exchange established by the State.” According to . . .

Concepts: Health care, Health insurance, United States, Supreme Court of the United States, State, Tax, Taxation in the United States, Internal Revenue Service


Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no ‘one-size-fits-all’ taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.Journal of Public Health Policy advance online publication, 23 May 2013; doi:10.1057/jphp.2013.17.

Concepts: Universal health care, United States, Health care system, Type, Tax, Public finance, Taxation in the United States, Tax refund


We describe the patterns of coverage gains associated with the Affordable Care Act (ACA) expansions and use these patterns to assess the potential impact of alternative repeal or repeal and replace strategies because Congress and the president are weighing options to repeal or replace the ACA. We find that specific provisions of the ACA, including the Medicaid expansion and the structure of premium subsidies, have been associated with large and robust gains in insurance coverage. We evaluate the impact of retaining dependent coverage and high-risk pool provisions and show, on the basis of the ACA experience, that these provisions would have little effect on coverage. We find that many replacement proposal components, including flat tax credits and maintaining cost savings provisions, could jeopardize the ability of many of the ACA’s primary beneficiaries, as well as other Americans, to access coverage and care. By leading to a deterioration of the safety net, these strategies could also imperil population health activities. (Am J Public Health. Published online ahead of print February 16, 2017: e1-e3. doi:10.2105/AJPH.2017.303665).

Concepts: Health care, Health economics, Public health, Health, President of the United States, Population health, Insurance, Taxation in the United States