4.5 Article

Association between tax structure and cigarette consumption: findings from the International Tobacco Control Policy Evaluation (ITC) Project

期刊

TOBACCO CONTROL
卷 28, 期 -, 页码 S31-S36

出版社

BMJ PUBLISHING GROUP
DOI: 10.1136/tobaccocontrol-2017-054160

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资金

  1. NIAAA [1K99AA024810]
  2. Roswell Park Transdisciplinary Tobacco Use Research Center [R01 CA 100362, P50 CA111236]
  3. National Cancer Institute of the USA [R01 CA090955, P01 CA138389]
  4. Robert Wood Johnson Foundation [045734]
  5. Canadian Institutes of Health Research [MOP-57897, MOP-79551, MOP-115016, 115016, 79551, 118096, FDN-148477]
  6. Commonwealth Department of Health and Aging
  7. Canadian Tobacco Control Research Initiative [014578]
  8. National Health and Medical Research Council of Australia [265903, 450110, 1005922]
  9. Cancer Research UK [C312/A3726, C312/A6465, C321/A11039, C25586/A19540]
  10. Netherlands Organisation for Health Research and Development (ZonMw) [70000001, 121010008]
  11. European Commission [FP7 HEALTH-F3-2011-278273]
  12. German Federal Ministry of Health
  13. Dieter Mennekes-Umweltstiftung
  14. Germany Cancer Research Center (DKFZ)
  15. Observatoire francais des drogues et des toxicomanies (OFDT)
  16. Institut national de prevention et d'education pour la sante (INPES)
  17. Institut nationale du cancer (INCa)
  18. US National Cancer Institute [P01 CA138389, R01 CA125116]
  19. Korean Ministry of Health and Welfare
  20. Korean National Cancer Center [0731040-1]
  21. Mexican Consejo Nacional de Ciencia y Tecnologia [Salud-2007-C01-70032]
  22. Bloomberg Global Initiative-International Union Against Tuberculosis and Lung Disease (IUATLD)
  23. Roswell Park Transdisciplinary Tobacco Use Research Center from the National Cancer Institute at the National Institutes of Health [P50 CA111236]
  24. Brazilian Ministry of Health
  25. National Cancer Institute Jose Alencar Gomes da Silva (INCA)
  26. Brazilian Ministry of Justice
  27. National Secretariat for Drug Policy (SENAD)
  28. International Development Research Centre (IDRC)
  29. International Development Research Centre
  30. World Lung Foundation
  31. International Development Research Centre (IDRC) [104831-003]
  32. US National Cancer Institute at the National Institutes of Health [R01 CA125116]
  33. Chinese Center for Disease Control and Prevention
  34. ThaiHealth Promotion Foundation
  35. Malaysian Ministry of Health
  36. [1P01CA138389-05]

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Background Recent studies show that greater price variability and more opportunities for tax avoidance are associated with tax structures that depart from a specific uniform one. These findings indicate that tax structures other than a specific uniform one may lead to more cigarette consumption. Objective This paper aims to examine how cigarette tax structure is associated with cigarette consumption. Methods We used survey data taken from the International Tobacco Control Policy Evaluation Project in 17 countries to conduct the analysis. Self-reported cigarette consumption was aggregated to average measures for each surveyed country and wave. The effect of tax structures on cigarette consumption was estimated using generalised estimating equations after adjusting for sociodemographic characteristics, average taxes and year fixed effects. Findings Our study provides important empirical evidence of a relationship between tax structure and cigarette consumption. We find that a change from a specific to an ad valorem structure is associated with a 6%-11% higher cigarette consumption. In addition, a change from uniform to tiered structure is associated with a 34%-65% higher cigarette consumption. The results are consistent with existing evidence and suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption.

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