Tobacco excise tax systems are quite complex in several countries, where different tax rates are applied based on prices, product characteristics such as presence/absence of a filter or length, packaging, weight, tobacco content, and/or production or sales volume. These complex systems are difficult to administer, create opportunities for tax avoidance, and are less effective from a public health perspective. Globally, cigarette excise taxes account for less than 45 percent of cigarette prices, on average, while all taxes applied to cigarettes account for just over half of half of price. Higher income countries levy higher taxes on tobacco products and these taxes account for a greater share of price, with both the absolute tax and share of price accounted for by tax falling as country incomes fall. In 2002, the Centers for Disease Control and Prevention said that each pack of cigarettes sold in the United States costs the nation more than $7 in medical care and lost productivity, around $3400 per year per smoker. Another study by a team of health economists finds the combined price paid by their families and society is about $41 per pack of cigarettes.Substantial scientific evidence shows that higher cigarette prices result in lower overall cigarette consumption. Most studies indicate that a 10% increase in price will reduce overall cigarette consumption by 3% to 5%. Youth, minorities, and low-income smokers are two to three times more likely to quit or smoke less than other smokers in response to price increases.
Delsym is an American brand of cough medicine owned by Reckitt, and manufactured at Unither Manufacturing in Rochester, NY. It is different from most brands of cough medicine in that the active ingredient is "time released". The time release feature allows the drug to suppress the cough reflex for a longer period of time. The active ingredient per teaspoon (5 mL) is dextromethorphan polistirex, equivalent to dextromethorphan HBr 30 mg. Method of action
The active ingredient, dextromethorphan (metabolized to dextrorphan), is surrounded by an edible plastic called polistirex. When the Delsym arrives in the stomach, an initial amount of dextromethorphan is immediately released into the bloodstream while the rest is surrounded by a plastic that is slowly dissolved by stomach acid. After the polistirex is dissolved sufficiently, more dextromethorphan is released. Recreational use
Intentionally consuming more than the recommended dosage of Delsym may result in euphoria, lack of coordination, hallucinations, apathy, feelings of dissociation, and disorientation. This is due to dextromethorphan as well as its pharmacologically-active metabolite dextrorphan, both dissociative drugs that work as NMDA receptor antagonists the same way nitrous oxide (N2O), ketamine, and phencyclidine (PCP) do. Because of the abuse potential, many pharmacies and large retail chains have begun taking precautions such as restricting sales to those under age 18 and limiting the number of sales of dextromethorphan-containing products per customer. References
External links
Official website