The association between tax structure and cigarette price variability: findings from the ITC Project.

ABSTRACT:

Background

Recent studies have shown that more opportunities exist for tax avoidance when cigarette excise tax structure departs from a uniform specific structure. However, the association between tax structure and cigarette price variability has not been thoroughly studied in the existing literature.

Objective

To examine how cigarette tax structure is associated with price variability. The variability of self-reported prices is measured using the ratios of differences between higher and lower prices to the median price such as the IQR-to-median ratio.

Methods

We used survey data taken from the International Tobacco Control Policy Evaluation (ITC) Project in 17 countries to conduct the analysis. Cigarette prices were derived using individual purchase information and a

SUBMITTER: Shang C 

PROVIDER: S-EPMC4612523 | biostudies-literature | 2015 Jul

REPOSITORIES: biostudies-literature