ArticleTobacco control2023
Tax incidence of electronic nicotine delivery systems (ENDS) in the USA.
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 15 papers, 1 of them a synthesis that pooled it.
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Who cites it
15 citing papers in PubMed, 1 synthesis or guideline pooled it.
- The impact of e-cigarette taxation: a systematic review and meta-analysis on usage, pricing strategies, and public health implications.BMC medicine · 2026Pooled it
- How tax structures for retail cannabis shape cannabis use among youth and young adults: evidence from a volumetric choice experiment.The European journal of health economics : HEPAC : health economics in prevention and care · 2026Article
- Standardizing Recreational Cannabis Excise Tax Rates in the United States: New Retail Price-Based Measurements by Product Category.International journal of environmental research and public health · 2026Article
- The economic factors that determine smoking abstinence: a survival and mediation analysis.The International journal on drug policy · 2025Article
- 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 · 2025Article
- Features of disposable e-cigarettes and their association with pricing and consumer preference: Evidence from web data of US online stores.Addiction (Abingdon, England) · 2025Article
- How cigarette excise tax pass-through to prices responds to the uptake and evolution of e-cigarettes (ECs).Tobacco control · 2025Article
- Article
- Recreational cannabis excise taxation in the USA: Constructing a comparable tax measure for empirical analysis.The International journal on drug policy · 2024Article
- The Tax Incidence and Tax Pass-Through of Smokeless Tobacco in the US.International journal of environmental research and public health · 2024Article
- Relationship Between Product Features and the Prices of e-Cigarette Devices Sold in Web-Based Vape Shops: Comparison Study Using a Linear Regression Model.JMIR formative research · 2024Article
- How do users compare the costs between nicotine vaping products and cigarettes? Findings from the 2016-2020 International Tobacco Control United States surveys.Addiction (Abingdon, England) · 2024Article
- Excise taxes and pricing activities of e-liquid products sold in online vape shops.Tobacco control · 2023Article
- Broad range of research on e-cigarettes.Tobacco control · 2023Article
- Price Promotions of E-Liquid Products Sold in Online Stores.International journal of environmental research and public health · 2022Article
Corrections and comments
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Authors and funding
3 authors.
Funding
Abstract
backgroundA growing number of states or jurisdictions in the USA have imposed excise taxes on electronic nicotine delivery systems (ENDS). However, there is no consensus on how best to tax ENDS.
objectivesWe specifically compare the tax incidence or burden for ENDS and cigarettes and analyse how ENDS tax incidence is associated with the choices of tax bases and rates.
methodsWe calculate ENDS excise tax incidence as the percentage of retail prices for each state or jurisdiction. Next, we use ordinary least squares to evaluate how tax incidence is associated with the choices of tax bases (eg, a specific tax base vs a value or ad valorem tax base) and rates and how these associations are moderated by product types.
resultsENDS and cigarette tax incidence is similar at the state level. Nonetheless, when federal cigarette taxes are considered, the cigarette tax incidence is higher than the tax incidence on closed-system ENDS. The proportion of states that impose value taxes is higher for open systems (65.4%) than for closed systems (46.2%). A value tax base is associated with a 7 percentage point lower tax incidence compared with a specific tax base. Product type further moderates the association between tax base and incidence.
conclusionTax incidence can be used to measure the strength of ENDS tax policies and how they are compared with cigarette taxes. Policymakers who aim to prevent youth from using ENDS may consider a value tax base to raise the tax incidence of closed systems-the product type preferred by young people.
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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.