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Tobacco Taxation and Smuggling in Scotland

References

1. Customs figures.

2. Joossens L & Raw M. (1998) Cigarette smuggling in Europe: who really benefits? Tobacco Control; 7: 66-71

3. ASH England Press Release 7 December 1999MPs told 75% of cigarette smuggling is due to organised gangs and large scale fraud'.

4. Customs figures

5. Customs & Excise Press Release 21 September 2000 Don't be blind to the crime http://213.38.88.195/coi/coipress.nsf/48e8d42bf5f1f414802567350056e057/c673c7eff09bdcb48025696100534206?OpenDocument

6. Independent on Sunday 24 September 2000 Tobacco firms face quiz in cigarette smuggling inquiry.

7. Joossens L & Raw M 'How can cigarette smuggling be reduced?' British Medical Journal 2000; 321:947-50

8. Joossens L & Raw M 'How can cigarette smuggling be reduced?' British Medical Journal 2000; 321:947-50

9. Health Select Committee. (2000) The tobacco industry and the health risks of smoking. Second report Vol 1. Report and proceedings of the Committee. http://www.parliament.the-stationery-office.co.uk/pa/cm199900/cmselect/cmhealth/27/2702.htm See also http://www.ash.org.uk/html/smuggling/html/submission.html

10. Eastern District of New York Complaint filed by The European Community 2000 http://www.nyed.uscourts.gov/pub/rulings/cv/2000/00cv6617cmp.pdf

11. Joossens L & Raw M 'How can cigarette smuggling be reduced?' British Medical Journal 2000; 321:947-50

12. Joossens L & Raw M 'How can cigarette smuggling be reduced?' British Medical Journal 2000; 321:947-50

13. WHO (2000) Proposed draft elements for a WHO framework convention on tobacco control: provisional texts with comments of working group. http://www.who.int/wha-1998/Tobacco/INB/anglaisINB.htm

14. HM Treasury (1997) Budget Statement http://www.hm-treasury.gov.uk/pub/html/budget97/speech.html

15. HM Treasury. (2000) Budget Statement http://www.hm-treasury.gov.uk/budget2000/fsbr/contents.htm

16. Scottish Executive Press Release 21 August 2000.

17. HM Treasury (2001) Budget Statement http://www.hm-treasury.gov.uk/budget2001/fsbr/chapa.html

18. HM Treasury. (1999) Budget Statement http://www.hm-treasury.gov.uk/budget/1999/speech.html

19. Customs & Excise Press Release 9 November 1999 Crackdown on Tobacco Fraudsters http://213.38.88.195/coi/coipress.nsf/48e8d42bf5f1f414802567350056e057/83b9d2cd4d7c1cf280256824005cb7af?OpenDocument

20. HM Treasury Press Release 22 March 2000 Tobacco Smugglers Told - Your Time is Up http://www.hm-treasury.gov.uk/budget2000/hmtce1.html

21. Customs & Excise Press Release 9 February 2000 Tobacco and alcohol smugglers to lose vehicles for first offence http://213.38.88.195/coi/coipress.nsf/48e8d42bf5f1f414802567350056e057/11666264983e7397802568800040548e?OpenDocument

22. Information from Customs & Excise in Scotland February 2001

23. Edinburgh Evening News. 21 September 2000 Customs smokes out the tobacco smugglers

24. Customs news release SCO / 012 April 17 2001. Staff Reporter (2001) Smuggler jailed for 2m cigs scam. Evening Times. 17 April.

25. Customs & Excise Press Release 5 October 2000 Number's up for newsagent http://213.38.88.195/coi/coipress.nsf/48e8d42bf5f1f414802567350056e057/6a4bab36f369dbe98025696f00511e76?OpenDocument

26. Information from Customs & Excise in Scotland.

27. Edinburgh Evening News. 21 September 2000 Customs smokes out the tobacco smugglers

28. Customs figures

29. Grampian Health Promotions http://www.health-promotions.com/page6.cfm?page ID=258.

30. Customs & Excise Press Release 21 September 2000 Don't be blind to the crime http://213.38.88.195/coi/coipress.nsf/48e8d42bf5f1f414802567350056e057/c673c7eff09bdcb48025696100534206?OpenDocument

31. HM Treasury Press Release 22 March 2000 Tobacco Smugglers Told - Your Time is Up http://www.hm-treasury.gov.uk/budget2000/hmtce1.html

32. International Consortium of Investigative Journalists. (2001) Tobacco Companies Linked to Criminal Organisations in Lucrative Cigarette Smuggling http://www.public-i.org/story_01_030301.htm 3 March; Paton Walsh, N. (2000) Mafia's £2.5bn smoke ring. The Observer 9 April.

33. Customs & Excise Press Release 9 February 2000 Tobacco and alcohol smugglers to lose vehicles for first offence http://213.38.88.195/coi/coipress.nsf/48e8d42bf5f1f414802567350056e057/11666264983e7397802568800040548e?OpenDocument

34. Record Reporter (2001). Smugglers are hit by cig swoop. Daily Record 13 February.

35. Montreal Gazette 18 December 1999 Tobacco Insider Talks

36. Joossens L & Raw M. (1998) Cigarette smuggling in Europe: who really benefits? Tobacco Control; 7: 66-71

37. Joossens L & Raw M 'How can cigarette smuggling be reduced?' British Medical Journal 2000; 321:947-50

38. World Bank. (1999) Curbing the Epidemic. Governments and the Economics of Tobacco Control, Washington: The World Bank

39. Godfrey C. (1999) 'How does price influence consumption?' Paper presented at the Health Education Authority seminar Tobacco Smuggling and taxation: what is the future for the UK's tobacco price policy?

40. Townsend J. (1995) 'The burden of smoking' in Benzeval M, Judge K and Whitehead M (eds) Tackling Inequalities in Health. An Agenda for Action, London: Kings Fund.

41. Marsh A & Mackay S. (1994) Poor Smokers, London: Policy Studies Institute

42. Gaunt-Richardson P et al (1999) Breaking Down the Barriers, Edinburgh: ASH Scotland

43. Royal College of Physicians. (2000) Nicotine Addiction in Britain, London: RCP

44. Health Select Committee. (2000) The tobacco industry and the health risks of smoking. Second report Vol 1. Report and proceedings of the Committee. http://www.parliament.the-stationery-office.co.uk/pa/cm199900/cmselect/cmhealth/27/2702.htm

45. Scottish Executive. (1998) Smoking Kills. A White Paper on Tobacco, London: The Stationery Office.

46. Health Select Committee. (2000) The tobacco industry and the health risks of smoking. Second report Vol 1. Report and proceedings of the Committee. http://www.parliament.the-stationery-office.co.uk/pa/cm199900/cmselect/cmhealth/27/2702.htm

47. Customs press release SCO / 015 May 3 2001

48. Goddard E & Higgins V (1999) Smoking, drinking and drug use among young teenagers in 1998. Vol 2: Scotland, London: The Stationery Office

 


Introduction
Context
UK Government Policy
Scotland
Conclusions
Recommendations
References
Appendix

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