Smokeless tobacco excise taxes in the US: Standardizing the measurement for empirical analysis.

ABSTRACT:

Introduction

The effect of smokeless tobacco (SLT) taxes on SLT use has received relatively little research attention in the US compared to the extensive focus on cigarette and e-cigarette taxation. The scarcity of SLT literature is partially due to the complexities of SLT taxes and the lack of standardized taxes. While some states imposed specific taxes based on the weight of the products, others imposed ad valorem taxes. These two types of tax schemas are not directly comparable, further complicating analysis.

Objective

We standardize SLT taxes into two measures: first, we convert ad valorem taxes to specific taxes so that both taxes are expressed in $/ounce; second, we convert specific taxes to ad valorem taxes so that both taxes are measured as % of

SUBMITTER: He Y 

PROVIDER: S-EPMC11803860 | biostudies-literature | 2025 Feb

REPOSITORIES: biostudies-literature