He Yanyun, Fong Geoffrey T, Cummings K Michael, Hyland Andrew, Freitas-Lemos Roberta, Shang Ce
Center for Tobacco Research, The Ohio State University Comprehensive Cancer Center, 3650 Olentangy River Rd, Columbus, OH 43017, USA.
Department of Psychology, University of Waterloo, Waterloo, ON, Canada; School of Public Health Sciences, University of Waterloo, Waterloo, ON, Canada; Ontario Institute for Cancer Research, Toronto, ON, Canada.
Int J Drug Policy. 2025 Aug;142:104852. doi: 10.1016/j.drugpo.2025.104852. Epub 2025 May 22.
Higher taxes stimulate quit attempts and higher rates of smoking abstinence. Additionally, taxes on tobacco cigarettes and e-cigarettes (ECs) may influence consumers' perceptions of the relative costs of these products. Understanding the relationship between cigarette and EC taxes, cost perceptions, and smoking abstinence is therefore crucial.
This study utilized longitudinal data from the US arm of the 2016-2020 International Tobacco Control Four Country Smoking and Vaping (ITC 4CV) Surveys and implemented a survival analysis to explore the impact of cigarette and EC taxes on smoking abstinence. A mediation analysis was also performed to test whether the effects of taxes are influenced by individuals' perceptions about the relative cost differences between ECs and cigarettes.
A 10 % increase in cigarette taxes was associated with an 11.1 % increase in smoking abstinence. EC taxes were not associated with smoking abstinence among the overall sample. However, higher EC taxes were associated with greater odds of smoking abstinence among individuals over 40 and lower odds of smoking abstinence among individuals under 40. Relative cost perception did not mediate the effect of taxes on smoking abstinence. Additionally, the odds of quitting were higher among individuals in the high-income group and those who used ECs daily, and lower among individuals in older age groups.
Cigarette taxes have a direct impact on smoking abstinence, independent of cost perceptions. To enhance cessation rates, policymakers should implement targeted strategies such as increasing access to cessation programs, providing financial incentives for quitting, and tailoring tax policies to better support older individuals and those with lower incomes.
提高税收会刺激戒烟尝试并提高戒烟率。此外,对卷烟和电子烟征税可能会影响消费者对这些产品相对成本的认知。因此,了解卷烟税和电子烟税、成本认知与戒烟之间的关系至关重要。
本研究利用了2016 - 2020年国际烟草控制四国吸烟与吸电子烟情况调查(ITC 4CV)美国部分的纵向数据,并进行了生存分析,以探讨卷烟税和电子烟税对戒烟的影响。还进行了中介分析,以检验税收的影响是否受到个人对电子烟和卷烟相对成本差异认知的影响。
卷烟税提高10%与戒烟率提高11.1%相关。在总体样本中,电子烟税与戒烟无关。然而,较高的电子烟税与40岁以上人群戒烟的较高几率相关,与40岁以下人群戒烟的较低几率相关。相对成本认知并未介导税收对戒烟的影响。此外,高收入群体和每天使用电子烟的人戒烟几率较高,而年龄较大群体的人戒烟几率较低。
卷烟税对戒烟有直接影响,与成本认知无关。为提高戒烟率,政策制定者应实施有针对性的策略,如增加戒烟项目的可及性、为戒烟提供经济激励,以及调整税收政策以更好地支持老年人和低收入者。