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.

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.

Little filtered cigars: US sales, flavours, package sizes and prices

2018 ◽  
Vol 28 (3) ◽  
pp. 346-349 ◽  
Author(s):  
Doris G Gammon ◽  
Todd Rogers ◽  
Ellen M Coats ◽  
James M Nonnemaker ◽  
Lisa Henriksen
Keyword(s):  
Regional Differences ◽  
Sales Volume ◽  
The South ◽  
Sales Data ◽  
Pack Size ◽  
Cigarette Taxes ◽  
The Us ◽  
The Usa ◽  
State And Local ◽  
Total Sales

ObjectiveAt least four varieties of little filtered cigars (LFCs) violate the US prohibition on flavoured cigarettes other than menthol. This study characterises the sales of prohibited products and other LFCs by flavour category and pack size, as well as the price of LFCs relative to cigarettes.MethodsUsing retail sales data for 2016, we computed the sales volume in dollars and equivalent units and the percentage of total sales by flavour and pack size for the USA by region and state. Paired t-tests compared the prices for LFCs and cigarettes sold in same-sized packs and cartons.ResultsLFC sales totalled 24 033 equivalent units per 100 000 persons in 2016. Flavoured LFC varieties accounted for almost half (47.5%) of the total sales. LFCs were sold in 12 different pack sizes, but 79.7% of sales were packs of 20. The price of 20-packs averaged $2.41 (SD=$1.49), which was significantly less than cigarettes (M=$5.90, SD=$0.85). Regional differences suggest a greater proportion of menthol/mint LFCs and lower prices in the South than in other regions.ConclusionClassifying all LFCs as cigarettes would require that they be offered in a minimum package of 20, eliminate flavoured varieties other than menthol and increase prices through applicable state and local cigarette taxes.

Sodium menu labelling: priorities for research and policy

2020 ◽  
pp. 1-10
Author(s):  
Eleanore Alexander ◽  
Lainie Rutkow ◽  
Kimberly A Gudzune ◽  
Joanna E Cohen ◽  
Emma E McGinty
Keyword(s):  
Local Level ◽  
State Level ◽  
The State ◽  
Rigorous Research ◽  
The Usa ◽  
Legal Databases ◽  
State And Local ◽  
The Impact ◽  
The Relationship ◽  
Research And Policy

Abstract Objective: To understand the different Na menu labelling approaches that have been considered by state and local policymakers in the USA and to summarise the evidence on the relationship between Na menu labelling and Na content of menu items offered by restaurants or purchased by consumers. Design: Proposed and enacted Na menu labelling laws at the state and local levels were reviewed using legal databases and an online search, and a narrative review of peer-reviewed literature was conducted on the relationship between Na menu labelling and Na content of menu items offered by restaurants or purchased by consumers. Setting: Local and state jurisdictions in the USA Participants: Not applicable. Results: Between 2000 and 2020, thirty-eight laws – eleven at the local level and twenty-seven at the state level – were proposed to require Na labelling of restaurant menu items. By 2020, eight laws were enacted requiring chain restaurants to label the Na content of menu items. Five studies were identified that evaluated the impact of Na menu labelling on Na content of menu items offered by restaurants or purchased by consumers in the USA. The studies had mixed results: two studies showed a statistically significant association between Na menu labelling and reduced Na content of menu items; three showed no effects. Conclusion: Data suggest that Na menu labelling may reduce Na in restaurant menu items, but further rigorous research evaluating Na menu labelling effects on Na content of menu items, as well as on the Na content in menu items purchased by consumers, is needed.

Measuring Regressivity of Excise Taxes: A Buyers Index

1988 ◽  
Vol 16 (3) ◽  
pp. 301-314 ◽  
Author(s):  
John B. Loomis ◽  
Charles F. Revier
Keyword(s):  
Wildlife Conservation ◽  
Income Level ◽  
Consumer Expenditure ◽  
Income Class ◽  
Expenditure Patterns ◽  
Excise Tax ◽  
Excise Taxes ◽  
Excise Taxation ◽  
Suits Index ◽  
The Relationship

A variant of the Suits index is developed for measuring the progressivity of an excise tax distribution among buyers rather than the population (buyers and nonbuyers) as a whole. This new index is more useful for evaluating progressivity of selective excise taxes on products for which the proportion of each income class consisting of buyers varies with income level. In the process of developing the relationship between the buyers index and the Suits index, the links between consumer expenditure patterns and the values of both the Suits index and the buyers index are derived. The article concludes with a comparison of the new buyers index and the Suits index for five products studied for possible excise taxation under the Fish and Wildlife Conservation Act of 1980.

scholarly journals A Lot More than a Pen Register, and Less than a Wiretap: What the Stingray Teaches Us About How Congress Should Approach the Reform of Law Enforcement Surveillance Authorities

2017 ◽  
Author(s):  
Christopher Soghoian ◽  
Stephanie K. Pell
Keyword(s):  
Law Enforcement ◽  
Phone Call ◽  
Federal State ◽  
The Public ◽  
Local Law Enforcement ◽  
Surveillance Technology ◽  
The Usa ◽  
State And Local ◽  
The Government ◽  
Government Surveillance

In June 2013, through an unauthorized disclosure to the media by ex-NSA contractor Edward Snowden, the public learned that the NSA, since 2006, had been collecting nearly all domestic phone call detail records and other telephony metadata pursuant to a controversial, classified interpretation of Section 215 of the USA PATRIOT Act. Prior to the Snowden disclosure, the existence of this intelligence program had been kept secret from the general public, though some members of Congress knew both of its existence and of the statutory interpretation the government was using to justify the bulk collection. Unfortunately, the classified nature of the Section 215 metadata program prevented them from alerting the public directly, so they were left to convey their criticisms of the program directly to certain federal agencies as part of a non-public oversight process. The efficacy of an oversight regime burdened by such strict secrecy is now the subject of justifiably intense debate. In the context of that debate, this Article examines a very different surveillance technology — one that has been used by federal, state and local law enforcement agencies for more than two decades without invoking even the muted scrutiny Congress applied to the Section 215 metadata program. During that time, this technology has steadily and significantly expanded the government’s surveillance capabilities in a manner and to a degree to date largely unnoticed and unregulated. Indeed, it has never been explicitly authorized by Congress for law enforcement use. This technology, commonly called the StingRay, the most well-known brand name of a family of surveillance devices, enables the government, directly and in real-time, to intercept communications data and detailed location information of cellular phones — data that it would otherwise be unable to obtain without the assistance of a wireless carrier. Drawing from the lessons of the StingRay, this Article argues that if statutory authorities regulating law enforcement surveillance technologies and methods are to have any hope of keeping pace with technology, some formalized mechanism must be established through which complete, reliable and timely information about new government surveillance methods and technologies can be brought to the attention of Congress.

scholarly journals The Impact of Cigarette Excise Tax Increases on Regular Drinking Behavior: Evidence from China

2020 ◽  
Vol 17 (9) ◽  
pp. 3327
Author(s):  
Zili Zhang ◽  
Rong Zheng
Keyword(s):  
Alcohol Consumption ◽  
Drinking Behavior ◽  
Daily Smoking ◽  
Excise Tax ◽  
Excise Taxes ◽  
Smoking Quantity ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship ◽  
Regular Alcohol Consumption

(1) Background: Many studies have shown that increasing taxation on cigarettes does play a role in tobacco control, but few studies have focused on whether increasing cigarette excise taxes significantly affects alcohol consumption. In this article, we aim to examine the effects of China’s 2015 increase in the cigarette excise tax on residents’ regular drinking behavior. (2) Methods: Using survey data from China Family Panel Studies (CFPS), we performed a panel logit regression analysis to model the relationship between the cigarette excise tax and regular drinking behavior. The Propensity Score Matching with Difference-in-Differences (PSM-DID) approach was adopted to determine the extent to which the cigarette excise tax affected residents’ drinking behavior. To test whether the cigarette excise tax could change regular drinking behavior by decreasing daily smoking quantity, we used an interaction term model. (3) Results: China’s 2015 increase in the cigarette excise tax had a significant negative effect on the probability of regular alcohol consumption among smokers, and the cigarette excise tax worked by reducing the average daily smoking of smokers. We also found that the regular drinking behavior of male smokers was more deeply affected by the increased cigarette excise tax than females. (4) Conclusions: Our research results not only give a deeper understanding of the impact of the cigarette excise tax, but also provide an important reference with which to guide future decisions concerning excise taxes imposed on cigarettes.

Do Changes In Cigarette Taxes Impact Youth Smoking? Evidence from Canadian Provinces

2010 ◽  
Vol 13 (2) ◽  
Author(s):  
Anindya Sen ◽  
Hideki Ariizumi ◽  
Daciana Driambe
Keyword(s):  
Time Series ◽  
Youth Smoking ◽  
Considerable Time ◽  
Cigarette Taxes ◽  
Excise Taxes ◽  
Cigarette Tax ◽  
Canadian Provinces

Recent U.S. studies report much smaller youth smoking participation elasticities compared to research based on 1980s and 1990s data. We exploit the considerable time-series variation available within and across Canadian provinces. In particular, we study the dramatic (50%) reduction in cigarette excise taxes that occurred in February 1994 in most eastern provinces in Canada as well as significant increases within most provinces between 1994 and 2006. OLS and logit estimates from a variety of surveys suggest participation elasticities from –0.1 to –0.3 for teens aged 15 to 19 years, which are lower than traditional estimates. However, children aged 10 to 14 are significantly more tax elastic than older peers, with participation elasticities between -1.5 and -2. Finally, employing different sub-samples, we find that sharp hikes and reductions generate similar cigarette tax elasticities.

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 Comparative legal characteristics of the accounting chamber in Ukraine, The USA and Poland

2020 ◽  
pp. 35-44
Author(s):  
V.V. Mirgorod-Karpova ◽  
D.A. Lisov
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Practical Significance ◽  
The Public ◽  
True Path ◽  
The Us ◽  
The Status ◽  
The Usa ◽  
State And Local ◽  
And Control

The urgency of the topic is due to the fact that the Accounting Chamber remains completely new to our state body, the status of which is moving to the modern version and developing. So it may be necessary that it be very important, but it was very important in order to reach the highest level and then contribute to achieve and create a functionally similar place in the US and Poland. The update of the study is also due to the fact that the status of the Accounting Chambers, as was done in different regions, is not the same. Absence, theoretical and practical significance will have key problems, which are: legal regulation of the status of the current in Ukraine, the USA and Poland; their genesis, concepts and features; ability and guarantees; organizational and functional structure; form and methods of activity, continuously, in terms of constitutional and comparative level. Use this ideal production and justification of the true path that has ensured the legal status and activities of the Accounting Chamber in Ukraine. According to the practice of applying certain norms of current legislation in the public finance sector in Ukraine, the main tasks of public financial control are as purely control, which includes the organization and control over the implementation of state and local budgets, inspection of property and efficiency of property by state enterprises and institutions. correctness of accounting and reporting, and expert-analytical. It should be noted that at the present stage they are developing and they are anxiously reforming the institution, the administrative and legislative legislation of Ukraine, and at a time when these areas exist in the field of systematic, comprehensive research in these areas of justice. At the same time, to date he has sharply clarified and deepened various categories and created organizational and legal regulation of the status and activities of the Accounting Chamber as bodies that exist in Ukraine, with new and tested in the US and Polish theoretical and practical contracts. Itself, pursuing, and determining the choice of topic.

scholarly journals Estimating the long-run relationship between state cigarette taxes and county life expectancy

2019 ◽  
Vol 29 (1) ◽  
pp. 81-88 ◽  
Author(s):  
Aaron Baum ◽  
Sandra Aguilar-Gomez ◽  
James Lightwood ◽  
Emilie Bruzelius ◽  
Stanton A Glantz ◽  
...  
Keyword(s):  
Life Expectancy ◽  
Low Income ◽  
Smoking Prevalence ◽  
Large Body ◽  
Population Level ◽  
Tax Rates ◽  
Excise Tax ◽  
Cigarette Taxes ◽  
Excise Taxes ◽  
Long Run

IntroductionWhile a large body of literature suggests that tobacco control legislation—including fiscal measures such as excise taxes—effectively reduces tobacco smoking, the long-run (10+ years) relationship between cigarettes excise taxes and life expectancy has not been directly evaluated. Here, we test the hypothesis that increases in state cigarette excise taxes are positively associated with long-run increases in population-level life expectancy.MethodsWe studied age-standardised life expectancy among all US counties from 1996 to 2012 by sex, in relation to state cigarette excise tax rates by year, controlling for other demographic, socioeconomic and county-specific features. We used an error-correction model to assess the long-run relationship between taxes and life expectancy. We additionally examine whether the relationship between cigarette taxes and life expectancy was mediated by changes to county smoking prevalence and varied by the sex, income and rural/urban composition of a county.ResultsFor every one-dollar increase in cigarette tax per pack (in 2016 dollars), county life expectancy increased by 1 year (95% CI 0.60 to 1.40 years) over the long run, with the first 6-month increase in life expectancy taking 10 years to materialise. The association was mediated by changes in smoking prevalence and the magnitude of the association steadily increased as county income decreased.ConclusionsResults suggest that increasing cigarette excise tax rates translates to consequential population-level improvements in life expectancy, with larger effects in low-income counties.

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