Options for modifying UK alcohol and tobacco tax: a rapid scoping review of the evidence over the period 1997–2018

Background Increased taxation is recognised worldwide as one of the most effective interventions for decreasing tobacco and harmful alcohol use, with many variations of policy options available. This rapid scoping review was part of a NIHR-funded project (‘SYNTAX’ 16/105/26) and was undertaken during 2018 to inform interviews to be conducted with UK public health stakeholders with expertise in alcohol and tobacco pricing policy. Methods Objectives: To synthesise evidence and debates on current and potential alcohol and tobacco taxation options for the UK, and report on the underlying objectives, evidence of effects and mediating factors. Eligibility criteria: Peer-reviewed and grey literature; published 1997–2018; English language; UK-focused; include taxation interventions for alcohol, tobacco, or both. Sources of evidence: PubMed, Scopus, Cochrane Library, Google, stakeholder and colleague recommendations. Charting methods Excel spreadsheet structured using PICO framework, recording source characteristics and content. Results Ninety-one sources qualified for inclusion: 49 alcohol, 36 tobacco, 6 both. Analysis identified four policy themes: changes to excise duty within existing tax structures, structural reforms, industry measures, and hypothecation of tax revenue for public benefits. For alcohol, policy options focused on raising the price of cheap, high-strength alcohol. For tobacco, policy options focused on raising the price of all tobacco products, especially the cheapest products, which are hand-rolling tobacco. For alcohol and tobacco, there were options such as levies that take money from the industries to help reduce the societal costs of their products. Due to the perceived social and economic importance of alcohol in contrast to tobacco, policy options also discussed supporting pubs and small breweries. Conclusions This review has identified a set of tax policy options for tobacco and alcohol, their objectives, evidence of effects and related mediating factors. The differences between alcohol and tobacco tax policy options and debates suggest an opportunity for cross-substance policy learning

Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 1; peer review: awaiting peer review]

Background: Increased taxation is recognised worldwide as one of the most effective interventions for decreasing tobacco and harmful alcohol use, with many variations of policy options available. This rapid scoping review was part of a NIHR-funded project (‘SYNTAX’ 16/105/26) and was undertaken during 2018 to inform interviews to be conducted with UK public health stakeholders with expertise in alcohol and tobacco pricing policy. Methods: Objectives: To synthesise evidence and debates on current and potential alcohol and tobacco taxation options for the UK, and report on the underlying objectives, evidence of effects and mediating factors. Eligibility criteria: Peer-reviewed and grey literature; published 1997–2018; English language; UK-focused; include taxation interventions for alcohol, tobacco, or both. Sources of evidence: PubMed, Scopus, Cochrane Library, Google, stakeholder and colleague recommendations. Charting methods: Excel spreadsheet structured using PICO framework, recording source characteristics and content. Results: Ninety-one sources qualified for inclusion: 49 alcohol, 36 tobacco, 6 both. Analysis identified four policy themes: changes to excise duty within existing tax structures, structural reforms, industry measures, and hypothecation of tax revenue for public benefits. For alcohol, policy options focused on raising the price of cheap, high-strength alcohol. For tobacco, policy options focused on raising the price of all tobacco products, especially the cheapest products, which are hand-rolling tobacco. For alcohol and tobacco, there were options such as levies that take money from the industries to help reduce the societal costs of their products. Due to the perceived social and economic importance of alcohol in contrast to tobacco, policy options also discussed supporting pubs and small breweries. Conclusions: This review has identified a set of tax policy options for tobacco and alcohol, their objectives, evidence of effects and related mediating factors. The differences between alcohol and tobacco tax policy options and debates suggest an opportunity for cross-substance policy learning

Mapping alcohol and tobacco tax policy interventions to inform health and economic impact analyses: a United Kingdom based qualitative framework analysis

Background: Alcohol and tobacco have different policy regimes and there is little understanding of how changes to policy on each commodity might combine to affect the same outcomes or to affect people who both drink and smoke. The aim of this study was to deepen understanding of the policy objectives of UK alcohol and tobacco tax options being considered at the time of the interviews with a set of UK policy participants in 2018, and the factors affecting the implementation and outcomes of the policy options discussed. Methods: Ten tax policy experts were recruited from government arms-length organisations and advocacy groups in England and Scotland (4 alcohol, 4 tobacco, 2 alcohol and tobacco). Alcohol and tobacco experts were interviewed together in pairs and asked to discuss alcohol and tobacco tax policy objectives, options, and the mechanisms of effect. Interviews were semi-structured, supported by a briefing document and topic guide, audio-recorded, transcribed and then analysed deductively using framework analysis. Results: Alcohol and tobacco tax policy share objectives of health improvement and there is a common set of policy options: increasing duty rates, duty escalators, multi-rate tax structures, industry levies and the hypothecation of tax revenue for investment in societal benefits. However, participants agreed that the harms caused by alcohol and tobacco and their industries are viewed differently, and that this influences the impacts that are prioritised in tax policymaking. Working-out how alcohol and tobacco taxes could work synergistically to reduce health inequalities was seen as desirable. Participants also highlighted the importance of avoiding the combined effects of price increases on alcohol and tobacco widening economic inequalities. Conclusions: Impact analyses should consider the combined effects of alcohol and tobacco tax policies on health and economic inequalities, and how the effects of changes to the tax on each commodity might trade-off

Evolution of microstructural and mechanical properties of nanocrystalline Co2FeAl Heusler alloy prepared by mechanical alloying

Mechanical alloying (MA) has been used to fabricate the Co2FeAl Heusler alloy with a nanocrystalline structure. The formation mechanism of the alloy has been investigated. Rietveld analysis showed that all samples that were milled for more than 15 hours had an L21 structure with a space group of Fm3m. The crystallite size and internal strain of the samples were calculated using the Williamson-Hall equation. With mechanical alloying of up to 20 hours the crystallite size of Co2FeAl increased, after which the crystallite size started to decrease. In contrast, internal strain first decreased during the process and then increased with the increase of milling time. The powder obtained after 20 hours of MA was split into three parts and separately annealed at 300, 500 and 700 oC for 5 hours. A considerable increase was observed in the hardness value of powder particles with the increase of annealing temperature up to 500 oC. However, the hardness value of the sample annealed at 700 oC decreased. It seems that this feature is related to parameters such as increase of crystallite size, enhancement of lattice ordering, change in density of defects and impurities and nonstoichiometric effects

The idea of a new Zimbabwe post- Mugabe

Zimbabwe has gone through deep political, economic and social challenges for close to three decades. Once known as the shining light of Africa, Zimbabwe is now often known for dominating international headlines for the wrong reasons. In November 2017, the country experienced a radical change to the constitutional and political order, which brought an end to former President Robert Mugabe’s 37-year reign. Emmerson Mnangagwa, who was once Mugabe’s right-hand man, assumed leadership of both the country and the ruling Zimbabwe African National Union–Patriotic Front (ZANU–PF). He was reelected in the July 2018 harmonised elections, although under disputed circumstances. The removal of Robert Mugabe has provided the country an opportunity to break from the past, and hopes have been raised for the birth of a new Zimbabwe. This chapter explores some of the measures that the administration post-Mugabe should implement to set the country on a new path. Thus, the purpose of this chapter is not to argue for a particular political formation or political leaders to govern. Rather, its objective is to explore whether the idea of a new Zimbabwe is possible and what it would take to realise this objective. Before discussing the prospects for this desired state of affairs, it is important to examine the current situation, which is explored in the first part of the chapter. A brief overview of the fall of Mugabe and rise of Mnangagwa is then provided to show how a leader who commanded respect beyond the shores of our continent could exit in such an undignified manner. The core section is dedicated to a discussion of the prospects for a new Zimbabwe, and concluding remarks end the chapter

The Policy Dystopia Model:an interpretive analysis of tobacco industry political activity

BACKGROUND: Tobacco industry interference has been identified as the greatest obstacle to the implementation of evidence-based measures to reduce tobacco use. Understanding and addressing industry interference in public health policy-making is therefore crucial. Existing conceptualisations of corporate political activity (CPA) are embedded in a business perspective and do not attend to CPA's social and public health costs; most have not drawn on the unique resource represented by internal tobacco industry documents. Building on this literature, including systematic reviews, we develop a critically informed conceptual model of tobacco industry political activity. METHODS AND FINDINGS: We thematically analysed published papers included in two systematic reviews examining tobacco industry influence on taxation and marketing of tobacco; we included 45 of 46 papers in the former category and 20 of 48 papers in the latter (n = 65). We used a grounded theory approach to build taxonomies of "discursive" (argument-based) and "instrumental" (action-based) industry strategies and from these devised the Policy Dystopia Model, which shows that the industry, working through different constituencies, constructs a metanarrative to argue that proposed policies will lead to a dysfunctional future of policy failure and widely dispersed adverse social and economic consequences. Simultaneously, it uses diverse, interlocking insider and outsider instrumental strategies to disseminate this narrative and enhance its persuasiveness in order to secure its preferred policy outcomes. Limitations are that many papers were historical (some dating back to the 1970s) and focused on high-income regions. CONCLUSIONS: The model provides an evidence-based, accessible way of understanding diverse corporate political strategies. It should enable public health actors and officials to preempt these strategies and develop realistic assessments of the industry's claims

Creative Compliance, Constructive Compliance: Corporate Environmental Crime and the Criminal Entrepreneur

Purpose While corporations may embrace the concepts of social and environmental responsibility, numerous examples exist to show corporations claiming to act sustainably and responsibly, while simultaneously showing disregard for the communities in which they operate and causing considerable environmental damage. This chapter argues that such activities illustrate a particular notion of Baumol’s (1990) criminal entrepreneurialism where both creative and constructive compliance combine to subvert environmental regulation and its enforcement. Design/methodology/approach This chapter employs a case study approach assessing the current corporate environmental responsibility landscape against the reality of corporate environmental offending. Its case study shows seemingly repeated environmental 'offending' by Shell Oil against a backdrop of the company claiming to have integrated environmental monitoring and scrutiny into its operating procedures. Findings The chapter concludes that corporate assertion of environmental credentials is itself often a form of criminal entrepreneurship where corporations embrace voluntary codes of practice and self-regulation while internally promoting the drive for success and profitability and/or avoidance of the costs of true environmental compliance deemed too high. As a result this chapter argues that responsibility for environmental damage requires regulation to ensure corporate responsibility for environmental damage. Originality/value The chapter employs a green criminological perspective to its analysis of corporate social responsibility and entrepreneurship. Thus it considers not just strict legal definitions of crime and criminal behaviour but also the overlap between the legal and the illegal and the preference of Governments to use administrative or civil penalties as tools to deal with corporate environmental offending