E-Cigarette Taxation and Queer Youth

Anthony Chuo

Chad Cotti

Charles Courtemanche
University of Kentucky

Johanna Catherine Maclean

Erik Nesson

Joseph J. Sabia

Abstract: Electronic nicotine delivery systems (ENDS) use among lesbian, gay, bisexual, and questioning (LGBQ) teenagers is over 30 percent higher than among their heterosexual counterparts. Yet little is known about how recent efforts to curb nicotine vaping through ENDS taxes impact sexual minorities. This study explores this question using data from the 2015-2021 State Youth Behavior Surveys. We find that a one-dollar (in 2021$) per mL of e-liquid increase in ENDS taxes reduces the likelihood of any prior-month ENDS use among heterosexual teens by about 4 percentage points and the likelihood of habitual vaping (as measured by frequent and everyday use) by about two percentage points. In sharp contrast, we find no evidence that ENDS taxes reduce any of the vaping measures for queer youths. The coefficient estimates are consistently less strongly negative for LGBQ than heterosexual youths, and the differences in effects on frequent and everyday vaping are statistically significant. Therefore, taxes widen disparities in vaping between queer and straight teens. The estimated effect of ENDS taxes on LGBQ teens who do not report being depressed, suicidal, or bullied is similar to the effect among heterosexuals, suggesting that LGBQ youths’ tax insensitivity may be explained by their dependence on e-cigarettes to cope with unique stress-related psychological challenges.

Published: December, 2024