Hiscock Rosemary, Branston J Robert, McNeill Ann, Hitchman Sara C, Partos Timea R, Gilmore Anna B
Department for Health, University of Bath, Bath, UK.
UK Centre for Tobacco & Alcohol Studies, University of Nottingham, Nottingham, UK.
Tob Control. 2017 Oct 9;27(5):488-97. doi: 10.1136/tobaccocontrol-2017-053891.
Taxation equitably reduces smoking, the leading cause of health inequalities. The tobacco industry (TI) can, however, undermine the public health gains realised from tobacco taxation through its pricing strategies. This study aims to examine contemporary TI pricing strategies in the UK and implications for tobacco tax policy.
Review of commercial literature and longitudinal analysis of tobacco sales and price data.
A high-income country with comprehensive tobacco control policies and high tobacco taxes (UK).
2009 to 2015 Nielsen Scantrak electronic point of sale systems data.
Tobacco segmentation; monthly prices, sales volumes of and net revenue from roll-your-own (RYO) and factory-made (FM) cigarettes by segment; use of price-marking and pack sizes.
The literature review and sales data concurred that both RYO and FM cigarettes were segmented by price. Despite regular tax increases, average real prices for the cheapest FM and RYO segments remained steady from 2013 while volumes grew. Low prices were maintained through reductions in the size of packs and price-marking. Each year, at the point the budget is implemented, the TI drops its revenue by up to 18 pence per pack, absorbing the tax increases (undershifting). Undershifting is most marked for the cheapest segments.
The TI currently uses a variety of strategies to keep tobacco cheap. The implementation of standardised packaging will prevent small pack sizes and price-marking but further changes in tax policy are needed to minimise the TI's attempts to prevent sudden price increases.
税收能公平地减少吸烟，而吸烟是导致健康不平等的主要原因。然而，烟草行业（TI）可以通过其定价策略破坏烟草税收所带来的公共卫生收益。本研究旨在考察英国当代烟草行业的定价策略及其对烟草税收政策的影响。
对商业文献进行综述，并对烟草销售和价格数据进行纵向分析。
一个拥有全面烟草控制政策和高额烟草税的高收入国家（英国）。
2009年至2015年尼尔森扫描追踪电子销售点系统数据。
烟草细分；各细分市场手卷烟（RYO）和机制卷烟（FM）的月度价格、销量及净收入；价格标记和包装规格的使用情况。
文献综述和销售数据均表明，手卷烟和机制卷烟都按价格进行了细分。尽管税收不断提高，但从2013年起，最便宜的机制卷烟和手卷烟细分市场的平均实际价格保持稳定，而销量却有所增长。通过缩小包装尺寸和价格标记来维持低价。每年在预算实施之时，烟草行业将每包香烟的收入降低多达18便士，以抵消税收增加的影响（税收转嫁不足）。税收转嫁不足在最便宜的细分市场最为明显。
烟草行业目前采用多种策略来保持烟草价格低廉。标准化包装的实施将防止小包装尺寸和价格标记，但还需要进一步改变税收政策，以尽量减少烟草行业阻止价格突然上涨的企图。
