State and federal revenues from tobacco consumed by minors.

Abstract

The purpose of this study was to estimate the value of cigarettes consumed in 1997 by youths younger than 18 years. Price, population, and consumption data were used to compute conservative and comprehensive estimates, which were then averaged. An estimated 3.76 million daily smokers aged 12 through 17 years consume an estimated 924 million packs of cigarettes per year, generating $222 million in federal tax revenues, $293 million in state tax revenues, and $480 million in tobacco company profits, and producing a retail value of $1.86 billion. The revenues from cigarettes smoked by youths could be used to enforce laws prohibiting the sale of tobacco to minors.