Evidence map›Paper›PMID 34911814›Full record

ArticleTobacco control2023

Standardising the measurement of e-cigarette taxes in the USA, 2010-2020.

Chad Cotti, Erik Nesson, Michael F Pesko, Serena Phillips, Nathan Tefft

Abstract read
In one paragraph

Article in Tobacco control, 2023. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 34 papers, 1 of them a synthesis that pooled it.

0numbers the graph read from it
0cells of the map it votes in
34citing papers in PubMed, 1 pooled it
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

34 citing papers in PubMed, 1 synthesis or guideline pooled it.

  1. Pooled it
  2. Article
  3. E-CIGARETTE FLAVOR RESTRICTIONS' EFFECTS ON TOBACCO PRODUCT SALES.American journal of health economics · 2026
    Article
  4. Where Do E-cigarette Users Buy Their E-cigarette Products? Results From a Nationally Representative Sample of Adult E-cigarette Users in the United States.Nicotine & tobacco research : official journal of the Society for Research on Nicotine and Tobacco · 2026
    Article
  5. Article
  6. Estimating Price Elasticity of Cannabis Use Among U.S. Adolescents: Evidence From States With Recreational Cannabis Commercialization.The Journal of adolescent health : official publication of the Society for Adolescent Medicine · 2026
    Article
  7. Policy influences on adolescent risk perceptions of vaping.Journal of epidemiology and community health · 2025
    Article
  8. Article
  9. Article
  10. Article
  11. Cost Comparison and Spending on Tobacco Products: Evidence From A Nationally Representative Sample of Adult E-cigarette Users.Nicotine & tobacco research : official journal of the Society for Research on Nicotine and Tobacco · 2025
    Article
  12. Article
  13. Article
  14. Article
  15. Article
  16. Article
  17. Article
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4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

5 authors.

Chad CottiDepartment of Economics, University of Wisconsin Oshkosh, Oshkosh, Wisconsin, USA.
Erik NessonEconomics, Ball State University, Muncie, Indiana, USA.
Michael F PeskoDepartment of Economics, Georgia State University, Atlanta, Georgia, USA mpesko@gsu.edu.ORCID 0000-0002-9247-9703
Serena PhillipsDepartment of Economics, Georgia State University, Atlanta, Georgia, USA.
Nathan TefftDelivery Experience Finance, Amazon.com, Seattle, Washington, USA.

Funding

The Impacts of Vaping Regulations on Perceptions, Access, Prices, and Tobacco UseR01DA045016 · NIDA · UNIVERSITY OF MISSOURI-COLUMBIA · PI Michael Pesko · 2018 to 2026
$4.2M
NIDA NIH HHS R01 DA045016
6 · The paper itself

Abstract

introductionE-cigarette taxes have been enacted by 30 states through April 2020. E-cigarette tax schemas vary, in contrast to cigarette taxes in the USA that are levied almost exclusively as excise taxes per pack. Some states use excise taxes on liquid and containers, others ad valorem taxes on wholesale prices and others sales taxes. It is therefore difficult to understand the relative magnitudes of these e-cigarette taxes and the overall e-cigarette tax size relative to the cigarette tax size.

objectiveTo create and publish a database of state and local quarterly e-cigarette taxes from 2010 to 2020, standardised as the rate per millilitre of fluid.

methodsUsing Universal Product Code-level e-cigarette sales from the NielsenIQ Retail Scanner Data along with e-cigarette product characteristics collected from internet searches and visits to e-cigarette retailers, we develop a method to standardise e-cigarette taxes as an equivalent average excise tax rate measured per millilitre of fluid.

resultsIn 2020, the average American resided in a location with $3.08 in cigarette taxes and $0.34 in e-cigarette taxes (assuming 1 pack=0.7 fluid mL).

conclusionsThe public availability of this state and local standardised e-cigarette tax data will allow tobacco control researchers to study the relationship between e-cigarette taxes and tobacco and related outcomes more effectively.

Indexed as

Electronic Nicotine Delivery SystemsTobacco IndustryTobacco ProductsCommerceHumansSmokingTaxesUnited Stateseconomicselectronic nicotine delivery devicestaxation

Identifiers

PMID34911814
PMCPMC9450986

What OpenQuestion holds

Textmetadata
LicenceTDM
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.