Cantrell Jennifer, Hung Dorothy, Fahs Marianne C, Shelley Donna
Department of Sociomedical Sciences, Mailman School of Public Health, Columbia University, New York, NY 10032, USA.
Public Health Rep. 2008 Mar-Apr;123(2):135-46. doi: 10.1177/003335490812300206.
Tobacco taxes are one of the most effective policy interventions to reduce tobacco use. Tax avoidance, however, lessens the public health benefits of higher-priced cigarettes. Few studies examine responses to cigarette tax policies, particularly among high-risk minority populations. This study examined the prevalence and correlates of tax avoidance and changes in smoking behaviors among Chinese American smokers in New York City after a large tax increase.
We conducted a cross-sectional study with data for 614 male smokers from in-person and telephone interviews using a comprehensive household-based survey of 2,537 adults aged 18-74 years. Interviews were conducted in multiple Chinese dialects.
A total of 54.7% of respondents reported engaging in at least one low- or no-tax strategy after the New York City and New York State tax increases. The more common strategies for tax avoidance were purchasing cigarettes from a private supplier/importer and purchasing duty free/overseas. Higher consumption, younger age, and number of years in the U.S. were consistently associated with engaging in tax avoidance. Younger and heavier continuing smokers were less likely to make a change in smoking behavior in response to the tax increase. Despite high levels of tax avoidance and varying prices, nearly half of continuing smokers made a positive change in smoking behavior after the tax increase.
Expanded legislation and enforcement must be directed toward minimizing the availability of legal and illegal low- or no-tax cigarette outlets. Public education and cessation assistance customized for the Chinese American community is key to maximizing the effectiveness of tobacco tax policies in this population.
烟草税是减少烟草使用最有效的政策干预措施之一。然而,避税行为会削弱高价香烟带来的公共卫生效益。很少有研究考察对香烟税收政策的反应,尤其是在高风险少数群体中。本研究调查了纽约市华裔美国吸烟者在大幅提高烟草税之后避税行为的流行情况及相关因素,以及吸烟行为的变化。
我们进行了一项横断面研究,使用对2537名18 - 74岁成年人的综合家庭调查中的数据,通过面对面访谈和电话访谈收集了614名男性吸烟者的信息。访谈使用多种中国方言进行。
在纽约市和纽约州提高烟草税之后,共有54.7%的受访者报告至少采取了一种低税或免税策略。更常见的避税策略是从私人供应商/进口商处购买香烟以及免税/从海外购买。较高的消费量、较年轻的年龄以及在美国的居住年限一直与避税行为相关。较年轻且烟瘾较大的持续吸烟者因税收增加而改变吸烟行为的可能性较小。尽管避税程度较高且价格各异,但近一半的持续吸烟者在税收增加后吸烟行为有积极改变。
必须扩大立法和执法力度,以尽量减少合法和非法的低税或免税香烟销售点。为华裔美国人社区量身定制的公共教育和戒烟援助是使烟草税收政策在该人群中发挥最大效果的关键。