Department of Clinical Pharmacy, University of California, San Francisco, CA.
Department of Medicine, University of California, San Francisco, CA.
Nicotine Tob Res. 2020 May 26;22(6):967-974. doi: 10.1093/ntr/ntz068.
Increasing tobacco taxes, and through them, prices, is an effective public health strategy to decrease tobacco use. The tobacco industry has developed multiple promotional strategies to undercut these effects; this study assessed promotions directed to wholesalers and retailers and manufacturer price changes that blunt the effects of tax and price increases.
We reviewed tobacco industry documents and contemporaneous research literature dated 1987 to 2016 to identify the nature, extent, and effectiveness of tobacco industry promotions and price changes used after state-level tobacco tax increases.
Tobacco companies have created promotions to reduce the effectiveness of tobacco tax increases by encouraging established users to purchase tobacco in lower-tax jurisdictions and sometimes lowering manufacturer pricing to "undershift" smaller tax increases, so that tobacco prices increased by less than the amount of the tax.
Policymakers should address industry efforts to undercut an effective public health intervention through regulating minimum prices, limiting tobacco industry promotions, and by enacting tax increases that are large, immediate, and result in price increases.
Tobacco companies view excise tax increases on tobacco products as a critical business threat. To keep users from quitting or reducing tobacco use in response to tax increases, they have shifted manufacturer pricing and developed specific promotions that encourage customers to shop for lower-taxed products. Health authorities should address tobacco industry efforts to undercut the effects of taxes by regulating prices and promotions and passing large and immediate tax increases.
提高烟草税，从而提高价格，是减少烟草使用的有效公共卫生策略。烟草业已制定了多种促销策略来削弱这些影响；本研究评估了针对批发商和零售商的促销活动以及制造商的价格变化，这些变化削弱了税收和价格上涨的影响。
我们审查了烟草业文件和同期研究文献，日期为 1987 年至 2016 年，以确定在州级烟草税增加后，烟草业促销活动和价格变化的性质、范围和有效性。
烟草公司通过鼓励现有用户在低税收管辖区购买烟草，并有时降低制造商价格以“转移”较小的税收增加，从而使烟草价格的涨幅低于税收金额，从而创造了促销活动来降低烟草税增加的效果。
政策制定者应通过监管最低价格、限制烟草业促销活动以及实施大幅、立即且导致价格上涨的增税来应对行业削弱有效公共卫生干预的努力。
烟草公司将对烟草产品征收消费税的增加视为对其业务的重大威胁。为了防止用户因税收增加而戒烟或减少烟草使用，他们已经调整了制造商的定价，并制定了具体的促销活动，鼓励消费者购买低税收产品。卫生当局应通过监管价格和促销活动以及实施大幅且立即的增税来应对烟草业削弱税收影响的努力。
