scholarly journals Tax incidence of electronic nicotine delivery systems (ENDS) in the USA

2021 ◽  
pp. tobaccocontrol-2021-056774
Author(s):  
Ce Shang ◽  
Shaoying Ma ◽  
Eric N Lindblom
Keyword(s):  
Delivery Systems ◽  
Tax Incidence ◽  
Tax Base ◽  
Electronic Nicotine Delivery Systems ◽  
Cigarette Taxes ◽  
A Value ◽  
Cigarette Tax ◽  
The Usa ◽  
Closed Systems ◽  
Specific Tax

BackgroundA growing number of states or jurisdictions in the USA have imposed excise taxes on electronic nicotine delivery systems (ENDS). However, there is no consensus on how best to tax ENDS.ObjectivesWe specifically compare the tax incidence or burden for ENDS and cigarettes and analyse how ENDS tax incidence is associated with the choices of tax bases and rates.MethodsWe calculate ENDS excise tax incidence as the percentage of retail prices for each state or jurisdiction. Next, we use ordinary least squares to evaluate how tax incidence is associated with the choices of tax bases (eg, a specific tax base vs a value or ad valorem tax base) and rates and how these associations are moderated by product types.ResultsENDS and cigarette tax incidence is similar at the state level. Nonetheless, when federal cigarette taxes are considered, the cigarette tax incidence is higher than the tax incidence on closed-system ENDS. The proportion of states that impose value taxes is higher for open systems (65.4%) than for closed systems (46.2%). A value tax base is associated with a 7 percentage point lower tax incidence compared with a specific tax base. Product type further moderates the association between tax base and incidence.ConclusionTax incidence can be used to measure the strength of ENDS tax policies and how they are compared with cigarette taxes. Policymakers who aim to prevent youth from using ENDS may consider a value tax base to raise the tax incidence of closed systems—the product type preferred by young people.

scholarly journals Longitudinal transitions of exclusive and polytobacco electronic nicotine delivery systems (ENDS) use among youth, young adults and adults in the USA: findings from the PATH Study Waves 1–3 (2013–2016)

2020 ◽  
Vol 29 (Suppl 3) ◽  
pp. s147-s154 ◽  
Author(s):  
Cassandra A Stanton ◽  
Eva Sharma ◽  
Kathryn C Edwards ◽  
Michael J Halenar ◽  
Kristie A Taylor ◽  
...  
Keyword(s):  
Young Adults ◽  
Delivery Systems ◽  
Health Study ◽  
Cross Sectional ◽  
Electronic Nicotine Delivery Systems ◽  
Nicotine Delivery ◽  
The Us ◽  
The Usa ◽  
Nationally Representative ◽  
Reasons For Use

ObjectiveElectronic nicotine delivery systems (ENDS; including e-cigarettes) are rapidly evolving in the US marketplace. This study reports cross-sectional prevalence and longitudinal pathways of ENDS use across 3 years, among US youth (12–17 years), young adults (18–24 years) and adults 25+ (25 years and older).DesignData were from the first three waves (2013–2016) of the Population Assessment of Tobacco and Health Study, a nationally representative, longitudinal cohort study of US youth and adults. Respondents with data at all three waves (youth, n=11 046; young adults, n=6478; adults 25+, n=17 188) were included in longitudinal analyses.ResultsWeighted cross-sectional ever use of ENDS increased at each wave. Across all three waves, young adults had the highest percentages of past 12-month, past 30-day (P30D) and daily P30D ENDS use compared with youth and adults 25+. Only about a quarter of users had persistent P30D ENDS use at each wave. Most ENDS users were polytobacco users. Exclusive Wave 1 ENDS users had a higher proportion of subsequent discontinued any tobacco use compared with polytobacco ENDS users who also used cigarettes.ConclusionsENDS use is most common among young adults compared with youth and adults 25+. However, continued use of ENDS over 2 years is not common for any age group. Health education efforts to reduce the appeal and availability of ENDS products might focus on reducing ENDS experimentation, and on reaching the smaller subgroups of daily ENDS users to better understand their reasons for use.

scholarly journals Product attributes important to US adult consumers’ use of electronic nicotine delivery systems: a discrete choice experiment

BMJ Open ◽  
2019 ◽  
Vol 9 (8) ◽  
pp. e027247 ◽  
Author(s):  
Christine E Kistler ◽  
Leah M Ranney ◽  
Erin L Sutfin ◽  
Keith Chrzan ◽  
Christopher J Wretman ◽  
...  
Keyword(s):  
Discrete Choice Experiment ◽  
Discrete Choice ◽  
Choice Experiment ◽  
Delivery Systems ◽  
Product Attributes ◽  
Worst Case ◽  
Electronic Nicotine Delivery Systems ◽  
Nicotine Delivery ◽  
The Usa ◽  
Choice Tasks

ObjectiveTo understand the importance of electronic nicotine delivery systems (ENDS) product attributes to adult consumers in the USA by age and gender.DesignCross-sectional survey with a discrete choice experiment (best–worst, case 2, scaling) of 19 choice tasks in which participants answered what would make them most want to use and least want to use an ENDS product.Setting and participantsA national sample of adults (aged 18+ years) in the USA who had tried an ENDS product at least once.MeasuresWe included 9 ENDS attributes with levels that varied across 19 choice tasks. We performed a multinomial logistic regression to obtain overall importance scores, attribute-level part-worth utilities and most important attribute.ResultsOf 660 participants, 81% were white, 51% women and 37% had at least a 4-year college degree with an average age of 42.0 years (SD ±19.4). The attributes had the following importance: harms of use 17.6%; general effects 14.1%; cessation aid 12.6%; purchase price 12.1%; monthly cost 12.0%; nicotine content 11.4%; flavour availability 8.4%; device design 7.2%; modifiability 4.6%. Harms of use was the most important attribute for all ages and genders (p<0.05); variation in other important attributes existed by age though not by gender.ConclusionThis study identified the importance of nine ENDS attributes. Perceived harms of use of ENDS use appeared most important, and modifiability was least important. Variation by consumer group existed, which may allow for targeted interventions to modify ENDS use.

E-Cigarettes: Policy Options and Legal Issues Amidst Uncertainty

2015 ◽  
Vol 43 (S1) ◽  
pp. 23-26 ◽  
Author(s):  
Nancy Kaufman ◽  
Margaret Mahoney
Keyword(s):  
Smoking Cessation ◽  
Propylene Glycol ◽  
Open System ◽  
Closed System ◽  
Open Systems ◽  
Delivery Systems ◽  
Legal Issues ◽  
Policy Options ◽  
Electronic Nicotine Delivery Systems ◽  
Closed Systems

E-cigarettes, sometimes referred to as ENDS (Electronic Nicotine Delivery Systems), include a broad range of products that deliver nicotine via heating and aerosolization of the drug. ENDS come in a variety of forms, but regardless of form generally consist of a solution containing humectant (e.g., propylene glycol or glycerol), flavorings, and usually nicotine (some solutions do not contain nicotine); a battery-powered coil that heats the solution into an aerosol (usually referred to as vapor) in an atomizing chamber; and a mouthpiece through which the user draws the vapor into the mouth and lungs. The devices may be closed systems containing prefilled cartridges, or open systems, where the user manually refills a 1-2 ml. tank with solution. What started as closed-system cigarette-shaped devices marketed as an adjunct for smoking cessation, has transitioned rapidly to literally thousands of hip and funky-designed open-system hookah pens, vape pens, and modifiable devices. For younger people, these forms are the “in” thing, while traditional cigarette-shaped devices are “out.”

Standardising the measurement of e-cigarette taxes in the USA, 2010–2020

2021 ◽  
pp. tobaccocontrol-2021-056865
Author(s):  
Chad Cotti ◽  
Erik Nesson ◽  
Michael F Pesko ◽  
Serena Phillips ◽  
Nathan Tefft
Keyword(s):  
Tax Rate ◽  
Excise Tax ◽  
Cigarette Taxes ◽  
The Public ◽  
Excise Taxes ◽  
Cigarette Tax ◽  
The Usa ◽  
Internet Searches ◽  
State And Local ◽  
The Relationship

IntroductionE-cigarette taxes have been enacted by 30 states through April 2020. E-cigarette tax schemas vary, in contrast to cigarette taxes in the USA that are levied almost exclusively as excise taxes per pack. Some states use excise taxes on liquid and containers, others ad valorem taxes on wholesale prices and others sales taxes. It is therefore difficult to understand the relative magnitudes of these e-cigarette taxes and the overall e-cigarette tax size relative to the cigarette tax size.ObjectiveTo create and publish a database of state and local quarterly e-cigarette taxes from 2010 to 2020, standardised as the rate per millilitre of fluid.MethodsUsing Universal Product Code-level e-cigarette sales from the NielsenIQ Retail Scanner Data along with e-cigarette product characteristics collected from internet searches and visits to e-cigarette retailers, we develop a method to standardise e-cigarette taxes as an equivalent average excise tax rate measured per millilitre of fluid.ResultsIn 2020, the average American resided in a location with $3.08 in cigarette taxes and $0.34 in e-cigarette taxes (assuming 1 pack=0.7 fluid mL).ConclusionsThe public availability of this state and local standardised e-cigarette tax data will allow tobacco control researchers to study the relationship between e-cigarette taxes and tobacco and related outcomes more effectively.

Electronic nicotine delivery systems: adult use and awareness of the ‘e-cigarette’ in the USA

2011 ◽  
Vol 22 (1) ◽  
pp. 19-23 ◽  
Author(s):  
Annette K Regan ◽  
Gabbi Promoff ◽  
Shanta R Dube ◽  
Rene Arrazola
Keyword(s):  
Delivery Systems ◽  
Electronic Nicotine Delivery Systems ◽  
Nicotine Delivery ◽  
The Usa

scholarly journals Why and how to tax cigarettes

2011 ◽  
Vol 59 (4) ◽  
pp. 43-50
Author(s):  
Petr David
Keyword(s):  
Czech Republic ◽  
Tax Policy ◽  
The European Union ◽  
The Czech Republic ◽  
Excise Tax ◽  
Cigarette Taxes ◽  
Excise Taxes ◽  
Cigarette Tax ◽  
Cost Calculations ◽  
Specific Tax

Objective of the article is to identify the functions and requirements an excise tax on cigarettes should fulfil, next also to calculate a model for the taxation of cigarettes in the Czech Republic with practical relevance, and to formulate recommendations for cigarette tax policy. Determining the role which should be fulfilled by cigarette excise taxes necessarily requires knowledge of the costs of cigarette consumption, which may be used to calculate the specific tax burden on cigarettes for the particular case of the Czech Republic and to formulate general conclusions and recommendations for cigarette tax policy. Cigarette excise taxes must primarily fulfil a remedial function. Other functions and requirements which may also be fulfilled by the tax are also naturally important but they should be accorded second place. Cigarette excise taxes should reclaim societal costs for the consumption of cigarettes, primarily including healthcare costs, as well as other costs connected to the consumption of cigarettes, by utilizing a specific tax which appears most suitable to the purpose at hand. Relevant studies show taxation of cigarettes in the Czech Republic is inadequate, falling short of covering costs for the consumption of cigarettes identified in the studies, by 13% according to one study, 22% according to another, and up to 58% according to a third study. Cigarettes should be burdened by a specific tax corresponding to the costs of their consumption. Calculations show that cigarette taxes must be increased in the Czech Republic by a significant amount. This will require close cooperation with public institutions, particularly those focusing on healthcare and finance. The generally accepted results of cost calculations and the cigarette taxation rates they entail must be enforced in practice and enshrined in the European Union context in an appropriate directive as well as in national laws.

Electronic Nicotine Delivery Systems Rejection Measure

2020 ◽  
Author(s):  
Scott R. Weaver ◽  
J. Wesley Heath ◽  
David L. Ashley ◽  
Jidong Huang ◽  
Terry F. Pechacek ◽  
...  
Keyword(s):  
Delivery Systems ◽  
Electronic Nicotine Delivery Systems ◽  
Nicotine Delivery

scholarly journals Injuries associated with electronic nicotine delivery systems

2020 ◽  
Vol Publish Ahead of Print ◽  
Author(s):  
Tom Vyncke ◽  
Edward De Wolf ◽  
Henk Hoeksema ◽  
Jozef Verbelen ◽  
Petra De Coninck ◽  
...  
Keyword(s):  
Delivery Systems ◽  
Electronic Nicotine Delivery Systems ◽  
Nicotine Delivery

scholarly journals Guidance to Employers on Integrating E-Cigarettes/Electronic Nicotine Delivery Systems Into Tobacco Worksite Policy

2015 ◽  
Vol 57 (3) ◽  
pp. 334-343 ◽  
Author(s):  
Laurie P. Whitsel ◽  
Neal Benowitz ◽  
Aruni Bhatnagar ◽  
Chris Bullen ◽  
Fred Goldstein ◽  
...  
Keyword(s):  
Delivery Systems ◽  
Electronic Nicotine Delivery Systems ◽  
Nicotine Delivery

Statewide vaping product excise tax policy and use of electronic nicotine delivery systems among US young adults, 2014–2019

2021 ◽  
pp. tobaccocontrol-2021-056653
Author(s):  
Dae-Hee Han ◽  
Dong-Chul Seo ◽  
Hsien-Chang Lin
Keyword(s):  
Young Adults ◽  
Tax Policy ◽  
State Level ◽  
Delivery Systems ◽  
Electronic Nicotine Delivery Systems ◽  
Us States ◽  
Excise Tax ◽  
Nicotine Delivery ◽  
Logistic Regressions ◽  
State Changes

ObjectivesAn increasing number of US states have required a tax on electronic nicotine delivery systems (ENDS) in the past few years. This study evaluated the effect of statewide vaping product excise tax policy on ENDS use among young adults.MethodsWe used the two recent waves (2014–2019) of the Tobacco Use Supplement to the Current Population Survey. A total of 17 896 US young adults were analysed. Difference-in-differences approach along with weighted multilevel logistic regressions were used to evaluate the association of vaping product excise tax policy adoption with current ENDS use, accounting for the clustering of respondents within the same states.ResultsThere was an increase in current ENDS use prevalence from 2014–2015 (3.4%) to 2018–2019 (5.4%). The presence of a tax on ENDS products was significantly associated with reduced current ENDS use (adjusted OR (AOR)=0.64, 95% CI=0.43 to 0.95). Importantly, respondents living in states with the policy showed significantly lower increase in ENDS use prevalence during the study period (interaction between within-state changes and between-state differences: AOR=0.57, 95% CI=0.35 to 0.91), controlling for other state-level policies and sociodemographic characteristics.ConclusionsOur findings suggest that adopting a vaping product excise tax policy may help reduce ENDS use and suppress the increase of ENDS use prevalence among young adults. Considering that there are still a number of US states that have not implemented vaping product excise tax policy, wider adoption of such policy across the nation would likely help mitigate ENDS use prevalence.

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