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In reality, tobacco returns will generally generate a much greater variation across growers compared to many other agricultural enterprises given tobacco producer differences in labor source (H2A vs non-H2A), labor requirements, yield expectations, equipment and housing/stripping facilities, GAP fees, and price outcomes

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[DOI] [PMC free article] [PubMed] [Google Scholar] 19.Higuchi T

Current estimates of annual tobacco tax revenue 2022-2026 The monthly report of the German Federal Ministry of Finance of July 2021 forecasts a total of 14.5 billion in additional revenue from the implementation of the Tobacco Tax Modernization Act: Re-implementation of the tobacco tax model: a total of around 10 billion Introduction of additional taxation on heated tobacco: a total of about 1.5 billion Introduction of an additional tax on water pipe tobacco: in total about 2 billion Introduction of taxation on substitutes for consumption in e-cigarettes: in total around 1 billion The expected additional revenue for e-cigarettes was revised downwards by almost 1 billion in the BMF monthly report

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