US
A US Government Accountability Office (GAO) report found that the federal government lost out on US$2.5-3.9 billion in revenue since 2009 by not taxing pipe tobacco products at the same higher rate of cigarettes.
GAO said the discrepancy incentivizes tobacco manufacturers to shift production to lower-tax products, which caused further revenue loss. But, by closing the difference the government could stand to gain US$1.3 billion by fiscal year 2023.
The agency also said the Children’s Health Insurance Program Reauthorization Act, which was passed in 2009, was responsible for failing to raise taxes on pipe tobacco products in tandem with products like cigarettes, small cigars, and roll-your-own tobacco.