ENDS Taxes: Difference between revisions

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*In the United States, higher ENDS tax rates are associated with decreased ENDS use but increased cigarette smoking among 18- to 25-year-olds, with associations reversed for cigarette taxes.
*In the United States, higher ENDS tax rates are associated with decreased ENDS use but increased cigarette smoking among 18- to 25-year-olds, with associations reversed for cigarette taxes.
*Article: [https://news.yale.edu/2022/07/19/higher-taxes-e-cigs-likely-boost-cigarette-smoking-among-young-adults Tax increases on e-cigs likely to boost cigarette smoking among young adults]
*Article: [https://news.yale.edu/2022/07/19/higher-taxes-e-cigs-likely-boost-cigarette-smoking-among-young-adults Tax increases on e-cigs likely to boost cigarette smoking among young adults]
===2022: [https://www.sciencedirect.com/science/article/abs/pii/S0167629622000911 The effects of e-cigarette taxes on e-cigarette prices and tobacco product sales: Evidence from retail panel data]===
*For every one Juul-sized e-cigarette eliminated as a result of an e-cigarette tax, 1.9 packs [of cigarettes] are purchased instead
===2022: [https://onlinelibrary.wiley.com/doi/full/10.1111/1475-6773.14088 The effect of cigarette and e-cigarette taxes on prescriptions for smoking cessation medications]===
*Our findings suggest that, during a period when e-cigarettes are widely available, cigarette tax increases remain effective in increasing use of these medications, but e-cigarette taxes do not increase use of these medications.


===2021: [https://www.nber.org/papers/w29216 Intended and Unintended Effects of E-cigarette Taxes on Youth Tobacco Use]=== <!--T:3-->
===2021: [https://www.nber.org/papers/w29216 Intended and Unintended Effects of E-cigarette Taxes on Youth Tobacco Use]=== <!--T:3-->
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='''Resources'''= <!--T:25-->
='''Resources'''= <!--T:25-->


==Policy Analysis== <!--T:26-->
==Policy Analysis== <!--T:26-->
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*Page contains several maps of taxes on several kinds of tobacco and vapor products.
*Page contains several maps of taxes on several kinds of tobacco and vapor products.


='''Articles / OP-Eds'''= <!--T:41-->
='''Articles / OP-Eds / Reports'''= <!--T:41-->


===2022: [https://filtermag.org/vape-taxes-smoking/ Vape Taxes a Great Way to Encourage Smoking, Researchers Show]===
===2022: [https://filtermag.org/vape-taxes-smoking/ Vape Taxes a Great Way to Encourage Smoking, Researchers Show]===
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*With all good intentions to reduce the underage use of a product designed for adults, the question remains: Is increasing excise taxes to punitive levels the best way to achieve this honorable target? Punitive excise levels not only impact minors but also limit the availability of vapor products to adults, who are trying to quit smoking.
*With all good intentions to reduce the underage use of a product designed for adults, the question remains: Is increasing excise taxes to punitive levels the best way to achieve this honorable target? Punitive excise levels not only impact minors but also limit the availability of vapor products to adults, who are trying to quit smoking.
*It is a principle of good taxation policy that taxes remain as neutral as possible. That means taxes should neither encourage nor discourage personal or business decisions. Legislators should pass regulations rather than adopt taxes to achieve regulatory goals. Furthermore, they should make sure that current regulations are enforced.
*It is a principle of good taxation policy that taxes remain as neutral as possible. That means taxes should neither encourage nor discourage personal or business decisions. Legislators should pass regulations rather than adopt taxes to achieve regulatory goals. Furthermore, they should make sure that current regulations are enforced.
===2019: Truth Initiative - [https://truthinitiative.org/research-resources/tobacco-prevention-efforts/importance-tobacco-taxes The importance of tobacco taxes]===
*"Combustible tobacco products cause the most damage to health and should be taxed at the highest rate. However, not all tobacco products carry the same health consequences. A tax structure that uses a sliding scale based on product health impacts can discourage use of the most harmful products. For those who cannot or will not quit tobacco altogether, a comparatively lower tax rate makes those products that help smokers switch completely to significantly less harmful products more accessible, and increases incentives to quit the more expensive, and most harmful combustible products."


===2019: [https://heartland.org/publications/research--commentary-vaping-taxes-do-not-deter-youth-use-of-e-cigarettes/ Research & Commentary: Vaping Taxes Do Not Deter Youth Use of E-Cigarettes]===
===2019: [https://heartland.org/publications/research--commentary-vaping-taxes-do-not-deter-youth-use-of-e-cigarettes/ Research & Commentary: Vaping Taxes Do Not Deter Youth Use of E-Cigarettes]===
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*With the growing appeal of e-cigarettes and legalized recreational marijuana, lawmakers are looking to both as a source of revenue to ease long-term budget challenges. Although both products offer fresh sources of funds, lawmakers would benefit from taking a cautious approach to them. Uncertainties, including long-term consumption trends and shifts in the black market, make returns difficult to forecast. As with tobacco, alcohol, and gambling taxes, new levies on marijuana and e-cigarettes may provide short-term revenue gains. Their ability to be sustainable long-term revenue sources capable of funding ongoing expenditures, however, is unclear.
*With the growing appeal of e-cigarettes and legalized recreational marijuana, lawmakers are looking to both as a source of revenue to ease long-term budget challenges. Although both products offer fresh sources of funds, lawmakers would benefit from taking a cautious approach to them. Uncertainties, including long-term consumption trends and shifts in the black market, make returns difficult to forecast. As with tobacco, alcohol, and gambling taxes, new levies on marijuana and e-cigarettes may provide short-term revenue gains. Their ability to be sustainable long-term revenue sources capable of funding ongoing expenditures, however, is unclear.
*State regulations have already had significant effects on suppliers. In Pennsylvania, for example, more than 100 shops have closed since a tax—40 percent of wholesale value—went into effect in October 2016. Wide disparities in state tax rates probably incentivize smuggling and tax evasion; high tax rates could fuel a black market.
*State regulations have already had significant effects on suppliers. In Pennsylvania, for example, more than 100 shops have closed since a tax—40 percent of wholesale value—went into effect in October 2016. Wide disparities in state tax rates probably incentivize smuggling and tax evasion; high tax rates could fuel a black market.
===2016: [https://iea.org.uk/publications/understanding-the-basic-economics-of-tobacco-harm-reduction/ Understanding the basic economics of tobacco harm reduction]===
*Minimising taxes on low risk tobacco products will improve public health


===2016:[https://itep.org/cigarette-taxes-issues-and-options-1/ Cigarette Taxes: Issues and Options]=== <!--T:52-->
===2016:[https://itep.org/cigarette-taxes-issues-and-options-1/ Cigarette Taxes: Issues and Options]=== <!--T:52-->
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='''Unintended Consequences of Taxes and Bans - Law Enforcement'''= <!--T:62-->
='''Unintended Consequences of Taxes and Bans - Law Enforcement'''= <!--T:62-->


===2014: [https://www.history.com/this-day-in-history/eric-garner-dies-nypd-chokehold Eric Garner dies in NYPD chokehold]=== <!--T:63-->
===2014: [https://www.history.com/this-day-in-history/eric-garner-dies-nypd-chokehold Eric Garner dies in NYPD chokehold]=== <!--T:63-->
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<!--T:64-->
<!--T:64-->
*Accused of selling "loosies"
*Accused of selling "loosies"


='''Taxpayer Dollars'''= <!--T:65-->
='''Taxpayer Dollars'''= <!--T:65-->


===2018: [https://regulatorwatch.com/wp-content/uploads/2019/02/Michelle_Minton_-_Fear_Profiteers-3-1.pdf Fear Profiteers]=== <!--T:66-->
===2018: [https://regulatorwatch.com/wp-content/uploads/2019/02/Michelle_Minton_-_Fear_Profiteers-3-1.pdf Fear Profiteers]=== <!--T:66-->
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*Since 1996, RWJF has given more than $22 million to Americans for Nonsmokers’ Rights and its educational arm, American Nonsmokers’ Rights Foundation. In addition to RWJF, American Nonsmokers’Rights received nearly $5 million between 1995 and 1999 from the California Department of Health Services raised from California’s Prop 99 cigarette tax increase—to compile what several media outlets, including The Los Angeles Times, described as an “enemies list.” This involved monitoring and distributing information about people who spoke out against tobacco control policies at city council meetings, and even investigating a judge who had ruled unfavorably in a secondhand smoking case."
*Since 1996, RWJF has given more than $22 million to Americans for Nonsmokers’ Rights and its educational arm, American Nonsmokers’ Rights Foundation. In addition to RWJF, American Nonsmokers’Rights received nearly $5 million between 1995 and 1999 from the California Department of Health Services raised from California’s Prop 99 cigarette tax increase—to compile what several media outlets, including The Los Angeles Times, described as an “enemies list.” This involved monitoring and distributing information about people who spoke out against tobacco control policies at city council meetings, and even investigating a judge who had ruled unfavorably in a secondhand smoking case."
*The "growing market for alternative tobacco products created new competitors for traditional tobacco companies and manufacturers of pharmaceutical nicotine. Declining cigarette sales, and declining cigarette tax revenues, also threaten to tighten the spigot of money flowing to anti-tobacco activists.
*The "growing market for alternative tobacco products created new competitors for traditional tobacco companies and manufacturers of pharmaceutical nicotine. Declining cigarette sales, and declining cigarette tax revenues, also threaten to tighten the spigot of money flowing to anti-tobacco activists.


===2018: [https://www.pulmonologyadvisor.com/home/topics/smoking/the-unintended-consequences-of-cigarette-taxation/ The Unintended Consequences of Cigarette Taxation]=== <!--T:68-->
===2018: [https://www.pulmonologyadvisor.com/home/topics/smoking/the-unintended-consequences-of-cigarette-taxation/ The Unintended Consequences of Cigarette Taxation]=== <!--T:68-->
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*Cigarette taxes are regressive. Poor New Yorkers spend close to a quarter of their income (23.6%) on tobacco.
*Cigarette taxes are regressive. Poor New Yorkers spend close to a quarter of their income (23.6%) on tobacco.
*Only about half of the families that qualify are enrolled in SNAP, but when cigarette taxes go up, people sign up in droves, so much so that, after a tax hike, an eligible but unenrolled household is almost 10 times as likely to sign up for food stamps than to have a member quit smoking. (SNAP, formerly known as the Food Stamp program, is a federal benefit program that helps low-income households buy food.)
*Only about half of the families that qualify are enrolled in SNAP, but when cigarette taxes go up, people sign up in droves, so much so that, after a tax hike, an eligible but unenrolled household is almost 10 times as likely to sign up for food stamps than to have a member quit smoking. (SNAP, formerly known as the Food Stamp program, is a federal benefit program that helps low-income households buy food.)


='''Unintended Consequences - From Black Markets to Deals With Big Tobacco'''= <!--T:70-->
='''Unintended Consequences - From Black Markets to Deals With Big Tobacco'''= <!--T:70-->
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===[https://www.news-medical.net/news/20220512/Tobacco-tax-may-be-associated-with-higher-e-cigarette-use-among-young-people.aspx Tobacco tax may be associated with higher e-cigarette use among young people]===
===[https://www.news-medical.net/news/20220512/Tobacco-tax-may-be-associated-with-higher-e-cigarette-use-among-young-people.aspx Tobacco tax may be associated with higher e-cigarette use among young people]===


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