ENDS Taxes: Difference between revisions

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===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]===
===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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*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-->