Grant Details
Grant Number: |
1R21CA249757-01A1 Interpret this number |
Primary Investigator: |
Shang, Ce |
Organization: |
Ohio State University |
Project Title: |
The Impact of Ends Tax Policies on the Consumption of Ends and Cigarettes |
Fiscal Year: |
2021 |
Abstract
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).
Publications
The Tax Incidence and Tax Pass-Through of Smokeless Tobacco in the US.
Authors: He Y.
, Yang Q.
, Shang C.
.
Source: International Journal Of Environmental Research And Public Health, 2024-11-02 00:00:00.0; 21(11), .
EPub date: 2024-11-02 00:00:00.0.
PMID: 39595732
Related Citations
Cost Comparison and Spending on Tobacco Products: Evidence from A Nationally Representative Sample of Adult E-Cigarette Users.
Authors: Ma S.
, Yang Q.
, Ahn S.
, Park H.
, He Y.
, Bridges J.F.P.
, Shang C.
.
Source: Nicotine & tobacco research : official journal of the Society for Research on Nicotine and Tobacco, 2024-10-25; , .
EPub date: 2024-10-25.
PMID: 39450424
Related Citations
Relationship Between Product Features and the Prices of e-Cigarette Devices Sold in Web-Based Vape Shops: Comparison Study Using a Linear Regression Model.
Authors: He Y.
, Yang Q.
, Alish Y.
, Ma S.
, Qiu Z.
, Chen J.
, Wagener T.
, Shang C.
.
Source: Jmir Formative Research, 2024-05-09 00:00:00.0; 8, p. e49276.
EPub date: 2024-05-09 00:00:00.0.
PMID: 38723251
Related Citations
How to Identify e-Cigarette Brands Available in the United States During 2020-2022: Development and Usability Study.
Authors: Ma S.
, Kaareen A.
, Park H.
, He Y.
, Jiang S.
, Qiu Z.
, Xie Z.
, Li D.
, Chen J.
, O'Connor R.J.
, et al.
.
Source: Jmir Formative Research, 2024-02-28 00:00:00.0; 8, p. e47570.
EPub date: 2024-02-28 00:00:00.0.
PMID: 38416562
Related Citations
The association between excise taxes and smoking and vaping transitions-Findings from the 2016-2020 ITC United States surveys.
Authors: He Y.
, Fong G.T.
, Cummings K.M.
, Hyland A.
, Shang C.
.
Source: The International Journal On Drug Policy, 2024-02-28 00:00:00.0; 126, p. 104372.
EPub date: 2024-02-28 00:00:00.0.
PMID: 38422713
Related Citations
Use of Machine Learning Tools in Evidence Synthesis of Tobacco Use Among Sexual and Gender Diverse Populations: Algorithm Development and Validation.
Authors: Ma S.
, Jiang S.
, Yang O.
, Zhang X.
, Fu Y.
, Zhang Y.
, Kaareen A.
, Ling M.
, Chen J.
, Shang C.
.
Source: Jmir Formative Research, 2024-01-24 00:00:00.0; 8, p. e49031.
EPub date: 2024-01-24 00:00:00.0.
PMID: 38265858
Related Citations
The Association Between the License Fee Increase and the Density of Tobacco Retailers in California-A Segmented Interrupted Time-Series Analysis by Income and Race/Ethnicity.
Authors: He Y.
, Yang Q.
, Lu B.
, Shang C.
.
Source: Nicotine & Tobacco Research : Official Journal Of The Society For Research On Nicotine And Tobacco, 2024-01-22 00:00:00.0; 26(2), p. 177-184.
PMID: 37702761
Related Citations
The Association Between the License Fee Increase and the Density of Tobacco Retailers in California-A Segmented Interrupted Time-Series Analysis by Income and Race/Ethnicity.
Authors: He Y.
, Yang Q.
, Lu B.
, Shang C.
.
Source: Nicotine & Tobacco Research : Official Journal Of The Society For Research On Nicotine And Tobacco, 2024-01-22 00:00:00.0; 26(2), p. 177-184.
PMID: 37702761
Related Citations
How do users compare the costs between nicotine vaping products and cigarettes? Findings from the 2016-2020 International Tobacco Control United States surveys.
Authors: He Y.
, Liber A.
, Driezen P.
, Thompson M.E.
, Levy D.T.
, Fong G.T.
, Cummings K.M.
, Shang C.
.
Source: Addiction (abingdon, England), 2024-01-07 00:00:00.0; , .
EPub date: 2024-01-07 00:00:00.0.
PMID: 38186201
Related Citations
How cigarette excise tax pass-through to prices responds to the uptake and evolution of e-cigarettes (ECs).
Authors: He Y.
, Ma S.
, Yang Q.
, Shang C.
.
Source: Tobacco Control, 2023-08-28 00:00:00.0; , .
EPub date: 2023-08-28 00:00:00.0.
PMID: 37640531
Related Citations
What types of e-liquid products were more likely to offer price promotions?
Authors: Yang Q.
, Ma S.
, He Y.
, Qiu Z.
, Chen J.
, Shang C.
.
Source: Tobacco Control, 2023-05-17 00:00:00.0; , .
EPub date: 2023-05-17 00:00:00.0.
PMID: 37197949
Related Citations
The associations between e-liquid characteristics and its pricing: Evidence from online vape shops.
Authors: Ma S.
, Jiang S.
, Wagener T.
, Mays D.
, Chen J.
, Shang C.
.
Source: Plos One, 2023; 18(5), p. e0286258.
EPub date: 2023-05-26 00:00:00.0.
PMID: 37235576
Related Citations
Expanding the E-Liquid Flavor Wheel: Classification of Emerging E-Liquid Flavors in Online Vape Shops.
Authors: Ma S.
, Qiu Z.
, Yang Q.
, Bridges J.F.P.
, Chen J.
, Shang C.
.
Source: International Journal Of Environmental Research And Public Health, 2022-10-27 00:00:00.0; 19(21), .
EPub date: 2022-10-27 00:00:00.0.
PMID: 36360834
Related Citations
Price Promotions of E-Liquid Products Sold in Online Stores.
Authors: Ma S.
, Jiang S.
, Ling M.
, Chen J.
, Shang C.
.
Source: International Journal Of Environmental Research And Public Health, 2022-07-21 00:00:00.0; 19(14), .
EPub date: 2022-07-21 00:00:00.0.
PMID: 35886722
Related Citations
Excise taxes and pricing activities of e-liquid products sold in online vape shops.
Authors: Ma S.
, Jiang S.
, Ling M.
, Lu B.
, Chen J.
, Shang C.
.
Source: Tobacco Control, 2022-06-13 00:00:00.0; , .
EPub date: 2022-06-13 00:00:00.0.
PMID: 35697482
Related Citations
Tax incidence of electronic nicotine delivery systems (ENDS) in the USA.
Authors: Shang C.
, Ma S.
, Lindblom E.N.
.
Source: Tobacco Control, 2021-12-22 00:00:00.0; , .
EPub date: 2021-12-22 00:00:00.0.
PMID: 34937806
Related Citations