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).

项目摘要在过去十年中，终点使用的显着增加引起了一系列政府行动，包括某些州和地方征收最终消费税。目前，23个州，DC和几个本地司法管辖区已终止消费税。尽管这些税款可能会阻止青年使用的使用，但仍然存在尚不清楚在州和地方一级施加的目的税收的征收和强度是否使成年吸烟者转向末端的成本激励。正如2020年的Cochrane评论得出的结论是中等支持终点在帮助吸烟者戒烟方面有效的证据，了解越来越重要在针对两端和香烟的烟草税系统中，如何征收税收两者，特别是在使用两者都使用并可能过渡到戒烟的成年吸烟者中。末端产品特征的复杂性日益加剧，使有效税收的设计变得复杂政策。与仅基于单位的香烟税（每包）不同，目的税可以基于数量（每毫升），价格（每个值）和尼古丁（每毫克），税基的选择将导致税收负担差。系统（Pods vssPersobals。与储罐系统）可能会进一步影响产品选择，满意度和烟草使用轨迹。该项目的广泛目标是通过量化目的税的影响来填补证据差距政策，包括强加和力量，在烟草消费和选择方面 vs.豆荚；在成人目的用户中，结束与香烟的结束，进一步探讨了差异税收负担由于不同的税收基础影响了产品的选择。我们建议进行体积选择实验（vces）在双重使用香烟和末端的成年人中（18岁以上； n = 400）检查AIM 1（A的影响烟草税系统关于末端和香烟之间的选择以及每种烟的消费）以及成年人谁使用末端而不抽烟（18岁以上； n = 400）来检查目标2（目的税的影响对结束产品选择和消费）。我们将创新地采用根据共同离散扩展的VCE 烟草研究中使用的选择实验（DCE），并具有以下优点：1）测量数量而不是二进制选择； 2）灵活地建模产品之间的关系。互补性（例如，最终使用增加了吸烟）和替代（用途使用减少吸烟）； 3）明确对设备税（价格）和可再税（价格）对行为的影响进行建模。我们的研究非常重要，可以通过提供联邦，州和地方目的的税收政策来告知关于减少成人目的用户中烟草使用和危害的目的税收有效性的证据，在接下来的十年中，它涉及NCI烟草研究的重点，包括了解当前的烟草产品（＃4）并确定创新政策以进一步减少烟草使用（＃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?