Association between tax structure and cigarette consumption: findings from the International Tobacco Control Policy Evaluation (ITC) Project.

ABSTRACT:

Background

Recent studies show that greater price variability and more opportunities for tax avoidance are associated with tax structures that depart from a specific uniform one. These findings indicate that tax structures other than a specific uniform one may lead to more cigarette consumption.

Objective

This paper aims to examine how cigarette tax structure is associated with cigarette consumption.

Methods

We used survey data taken from the International Tobacco Control Policy Evaluation Project in 17 countries to conduct the analysis. Self-reported cigarette consumption was aggregated to average measures for each surveyed country and wave. The effect of tax structures on cigarette consumption was estimated using generalised estimating equations after adjusting for

SUBMITTER: Shang C 

PROVIDER: S-EPMC6702940 | biostudies-literature | 2019 May

REPOSITORIES: biostudies-literature