[Revenue for the German federal budget from cigarette smoking by persons younger than 18 years].
OBJECTIVE
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.
Hanewinkel
R
R
Institut für Therapie- und Gesundheitsforschung (IFT-Nord), Kiel. hanewinkel@ift-nord.de
Gohlke
H
H
D000293:Adolescent; D002648:Child; D005260:Female; D005858:Germany / Q000453:epidemiology; D006801:Humans; D008297:Male; D012907:Smoking / Q000191:economics* / Q000453:epidemiology; D016540:Smoking Cessation / Q000191:economics*; D000074606:Smoking Prevention; D013660:Taxes / Q000191:economics* / Q000706:statistics & numerical data; D014026:Nicotiana