Cigarette consumption is an issue of concern, and for a significant number of years, the industry has been the focus of attention for many economists, public health advocates, and policy makers. The 2008 WHO report on the global tobacco epidemic ranked smoking as one of the biggest preventable public health threat facing the world in the 21st century. Because of its hazardous effect and health burden to society, many governments have adopted and continue to adopt policies to reduce tobacco consumption. The major intervention policies adopted by governments include high cigarette taxes, banning smoking in public places, advertisement restrictions, imposing health-warning labels on cigarette packaging, promotion of anti-smoking campaigns, and increasing public health awareness. The effectiveness of such policies is a subject of debate. A significant number of researchers, among them Baltagi and Levin (1986)， Chiloupka and Warner (2000), Duffy (2003), Brown (1995)， Safer and Chiloupka (2000), Selvanathan (205)， and Goel and Nelson (2006), have attempted to evaluate the effectiveness of these policies in different countries, and their findings have been remarkable. Our study seeks to contribute to this debate by assessing the effects of income, tax reform and other factors on tobacco consumption in Japanパパ.
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