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Smoke Or Vapor: Regulation Of Tobacco And Vaping, James Prieger Sep 2020

Smoke Or Vapor: Regulation Of Tobacco And Vaping, James Prieger

School of Public Policy Working Papers

E-cigarettes and vaping raise new questions about the risks to health from their use and how they should be regulated and taxed compared to tobacco. The latter has a long history of taxation and a more recent history of regulation in the United States. E-cigarettes, on the other hand, have only recent begun to be regulated, but by treating them as “tobacco products” the federal regulator includes them by default in the regulatory apparatus design for tobacco control and is sending the tacit message that they are just as harmful as smoking. That is not likely to be the case. …


Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke Jan 2018

Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke

Other

This paper explores the discursive development of taxation within budget speeches in two countries, the Republic of Ireland and the United Kingdom, from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically in both countries, what are the similarities and differences in the observable discourses across both countries, and for whom and how are these discourses legitimised? In answering these questions, this paper makes use of Corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about the …