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Research letter
When the tax stamp covers the health warning label: conflicting ‘best practices’ for tobacco control policy
  1. Michael Iacobelli,
  2. Katherine Clegg Smith,
  3. Carmen Washington,
  4. Kevin Welding,
  5. Joanna E Cohen
  1. Department of Health, Behavior and Society, Institute for Global Tobacco Control, Johns Hopkins Bloomberg School of Public Health, Baltimore, Maryland, USA
  1. Correspondence to Michael Iacobelli, Institute for Global Tobacco Control, Johns Hopkins Bloomberg School of Public Health, 2213 McElderry Street, Fourth Floor, Baltimore, MD 21205, USA; miacobe1{at}jhu.edu

https://doi.org/10.1136/tobaccocontrol-2016-053417

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    The Protocol to Eliminate Illicit Trade in Tobacco Products (The Protocol) was born out of the Framework Convention on Tobacco Control (FCTC) to address the growing threat that untaxed and smuggled tobacco products have on public health. The Protocol seeks to reduce the manufacture, selling and transporting of tobacco without payment of applicable duties, taxes and/or bearing applicable tax stamps.1

    Many countries require tax stamps (or banderoles) as a means of reducing tax non-compliance and controlling illicit production. Tobacco manufacturers or distributors pay the cost of tax stamps to the relevant authorities in their jurisdiction. Costs for tax stamps are generally shifted from the manufacturers to the consumer, with the potential health-promoting impact of increasing retail prices of cigarettes.2

    Policies requiring health warning labels (HWLs) on tobacco products are another powerful and cost-effective way to reduce the harm of tobacco.3 HWLs raise …

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