Oklahoma Tobacco Research Center, Stephenson Cancer Center, the University of Oklahoma Health Sciences Center; Oklahoma, OK 73104, USA.
Department of Psychology, University of Waterloo, Waterloo, ON N2L 3G1, Canada
Int J Environ Res Public Health. 2019 Apr 10;16(7):1275. doi: 10.3390/ijerph16071275.
Although increasing taxes has been established as the most effective tobacco control policy, it is not clear whether these policies reduce cigarette consumption equally among women and men. In this study, we examine whether the association between taxation/taxation structure and cigarette consumption differs by gender. The data is from the International Tobacco Control Policy Evaluation (ITC) Projects in 17 countries. Cigarette consumption was measured by gender for each ITC country. Generalized estimating equations (GEE) were employed to investigate gender differences in the association between cigarette consumption and tax structures, while controlling for time-variant demographic characteristics such as unemployment rates, proportions of adults, and percent of female population. Tiered tax structures are associated with higher cigarette consumption among both males and females. Female smokers are more responsive to an average tax increase than male smokers. Among males, higher ad valorem share in excise taxes is associated with lower cigarette consumption, but it is not the case for females. Females may not be as responsive to the prices raised by ad valorem taxes, despite being responsive to average taxes, suggesting that smokers by gender may face different prices.
尽管提高税收已被确定为最有效的烟草控制政策，但这些政策是否能平等地减少女性和男性的香烟消费尚不清楚。在这项研究中，我们研究了税收/税收结构与香烟消费之间的关联是否因性别而异。数据来自 17 个国家的国际烟草控制政策评估（ITC）项目。根据 ITC 国家的性别分别测量了香烟消费。采用广义估计方程（GEE）来调查香烟消费与税收结构之间关联的性别差异，同时控制了失业率、成年人比例和女性人口比例等随时间变化的人口特征。分层税收结构与男性和女性的香烟消费增加有关。女性吸烟者对平均税率的提高比男性吸烟者更敏感。对于男性，消费税中更高的从价份额与较低的香烟消费有关，但对于女性则不然。尽管女性对平均税率提高的反应敏感，但她们可能对从价税提高的价格不敏感，这表明按性别划分的吸烟者可能面临不同的价格。
