Young Adult Responses to Taxes on Cigarettes and Electronic Nicotine Delivery Systems
Abigail S. Friedman
Michael F. Pesko
Abstract: While over half of US states have passed taxes on electronic nicotine delivery systems (ENDS), recent evidence links ENDS tax rates to increases in smoking, suggesting potentially substantive health costs. Overall health implications will depend on how these taxes affect transitions from experimentation to regular smoking and vaping. Current analyses have not assessed ENDS tax rates’ effects in young adulthood (ages 18-25). This study measures the relationship between ENDS and cigarette tax rates and ENDS use and smoking in young adulthood, a key period for initiation of regular tobacco use.
Published: July, 2022