The impact of ENDS tax policies on the consumption of ENDS and cigarettes

ENDS税收政策对ENDS和卷烟消费的影响

基本信息

批准号：
10291831
负责人：
Ce Shang
金额：
$ 40.11万
依托单位：
OHIO STATE UNIVERSITY
依托单位国家：
美国
项目类别：
财政年份：
2021
资助国家：
美国
起止时间：
2021-09-16 至 2024-08-31
项目状态：
已结题

项目摘要

Project Abstract The marked increase in ENDS use in the last decade has prompted a range of government actions, including the imposition of ENDS excise taxes by some states and localities. Currently, 23 states, DC, and several local jurisdictions have ENDS excise taxes in place. While these taxes may prevent youth from ENDS use, it remains unclear whether the imposition and strength of ENDS taxes enacted at the state and local levels have kept the cost incentive for adult smokers to switch to ENDS. As a 2020 Cochrane review concluded that there is moderate evidence supporting ENDS effectiveness in helping smokers to quit, it is increasingly important to understand how ENDS taxes in a tobacco tax system that targets both ENDS and cigarettes impact the choices between the two, particularly among adult smokers who use both and are possibly in transition to quitting smoking. The growing complexity of product characteristics of ENDS further complicates the design of effective tax policies. Unlike cigarette taxes based simply on unit (per pack), ENDS taxes can be based on volume (per ml), price (per value), and nicotine (per mg), and choices of tax bases will lead to differential tax burdens by ENDS systems (pods vs. disposables. vs. tank systems) that could further impact product choices, satisfaction, and tobacco use trajectories. The broad goal of this project is to fill the evidence gap by quantifying the impacts of ENDS tax policies, including the imposition and strength, on tobacco consumption and choices (e.g., disposables vs. pods; ENDS vs. cigarettes) among adult ENDS users, further exploring how differential tax burdens due to different tax bases impact product choices. We propose to conduct volumetric choice experiments (VCEs) among adults who dual-use cigarettes and ENDS (age 18+; N=400) to examine Aim 1 (the impact of a tobacco tax system on choices between ENDS and cigarettes and the consumption of each), and among adults who use ENDS and do not smoke cigarettes (age 18+; N=400) to examine Aim 2 (the impact of ENDS taxes on ENDS product choice and consumption). We will innovatively adopt VCEs which expand on the common discrete choice experiments (DCEs) used in tobacco research and have the following advantages: 1) measure quantities instead of binary choices; 2) flexibly model the relationship between products by allowing for both complementarity (e.g., ENDS use increases cigarette smoking) and substitution (ENDS use decreases smoking); and 3) explicitly model the impacts of device taxes (prices) and refillable taxes (prices) on behaviors. Our study is highly significant and will inform federal, state, and local ENDS tax policies by providing evidence on the effectiveness of ENDS taxes on reducing tobacco use and harms among adult ENDS users, which addresses NCI tobacco research priorities for the next decade, including understanding the complexity of current tobacco products (#4) and identifying innovative policy to further reduce tobacco use (# 7).

项目摘要过去十年中 ENDS 使用量的显着增加促使政府采取了一系列行动，包括一些州和地方征收电子烟消费税。目前，23 个州、华盛顿特区和几个地方司法管辖区已征收 ENDS 消费税。虽然这些税收可能会阻止青少年使用电子尼古丁传送系统，但它仍然尚不清楚州和地方各级颁布的 ENDS 税的征收和强度是否保持了成年吸烟者改用电子尼古丁传送系统的成本激励。 2020 年 Cochrane 综述得出的结论是，存在适度的有证据支持 ENDS 在帮助吸烟者戒烟方面的有效性，了解这一点变得越来越重要针对电子烟和卷烟的烟草税制度中的电子烟税如何影响两者之间的选择两者，尤其是同时使用两者并可能正在向戒烟过渡的成年吸烟者。 ENDS 产品特征日益复杂，进一步使有效税收的设计变得复杂政策。与仅基于单位（每包）的卷烟税不同，ENDS 税可以基于体积（每毫升），价格（每价值）和尼古丁（每毫克）以及税基的选择将导致 ENDS 产生不同的税收负担系统（豆荚与一次性用品。与罐系统）可能会进一步影响产品选择、满意度和烟草使用轨迹。该项目的总体目标是通过量化 ENDS 税的影响来填补证据空白关于烟草消费和选择（例如一次性用品）的政策，包括强制实施和力度与 pod 相比；成人 ENDS 用户中的 ENDS 与香烟），进一步探讨税收负担如何差异化由于不同的税基影响产品选择。我们建议进行体积选择实验（VCE）在同时使用香烟和电子烟的成年人（18 岁以上；N=400）中进行，以检查目标 1（吸烟的影响）关于电子尼古丁传送系统和卷烟之间的选择以及两者的消费的烟草税制度，以及成年人之间的烟草税制度使用 ENDS 并且不吸烟的人（18 岁以上；N=400）来检查目标 2（ENDS 税对 ENDS 产品选择和消费）。我们将创新地采用 VCE，它扩展了常见的分立器件选择实验（DCE）应用于烟草研究，具有以下优点：1）测量数量而不是二元选择； 2）通过允许两者来灵活地建模产品之间的关系互补性（例如，电子尼古丁传送系统的使用增加吸烟）和替代（电子尼古丁传送系统的使用减少吸烟）； 3）明确模拟设备税（价格）和可充值税（价格）对行为的影响。我们的研究非常重要，将为联邦、州和地方的 ENDS 税收政策提供信息关于电子尼古丁传送系统税对于减少成人电子尼古丁传送系统使用者的烟草使用和危害的有效性的证据，它解决了 NCI 未来十年烟草研究的重点，包括了解烟草研究的复杂性当前的烟草产品（#4）并确定进一步减少烟草使用的创新政策（#7）。

项目成果

期刊论文数量（7）

专著数量（0）

科研奖励数量（0）

会议论文数量（0）

专利数量（0）

Price Promotions of E-Liquid Products Sold in Online Stores.

DOI：
10.3390/ijerph19148870
发表时间：
2022-07-21
期刊：
INTERNATIONAL JOURNAL OF ENVIRONMENTAL RESEARCH AND PUBLIC HEALTH
影响因子：
0
作者：
Ma, Shaoying;Jiang, Shuning;Ling, Meng;Chen, Jian;Shang, Ce
通讯作者：
Shang, Ce

The associations between e-liquid characteristics and its pricing: Evidence from online vape shops.

DOI：
10.1371/journal.pone.0286258
发表时间：
2023
期刊：
PloS one
影响因子：
3.7
作者：
通讯作者：

Expanding the E-Liquid Flavor Wheel: Classification of Emerging E-Liquid Flavors in Online Vape Shops.

DOI：
10.3390/ijerph192113953
发表时间：
2022-10-27
期刊：
INTERNATIONAL JOURNAL OF ENVIRONMENTAL RESEARCH AND PUBLIC HEALTH
影响因子：
0
作者：
Ma, Shaoying;Qiu, Zefeng;Yang, Qian;Bridges, John F. P.;Chen, Jian;Shang, Ce
通讯作者：
Shang, Ce

What types of e-liquid products were more likely to offer price promotions?