The consequences of high cigarette excise taxes for low-income smokers

PLoS One. 2012;7(9):e43838. doi: 10.1371/journal.pone.0043838. Epub 2012 Sep 12.

Abstract

Background: To illustrate the burden of high cigarette excise taxes on low-income smokers.

Methodology/principal findings: Using data from the New York and national Adult Tobacco Surveys from 2010-2011, we estimated how smoking prevalence, daily cigarette consumption, and share of annual income spent on cigarettes vary by annual income (less than $30,000; $30,000-$59,999; and more than $60,000). The 2010-2011 sample includes 7,536 adults and 1,294 smokers from New York and 3,777 adults and 748 smokers nationally. Overall, smoking prevalence is lower in New York (16.1%) than nationally (22.2%) and is strongly associated with income in New York and nationally (P<.001). Smoking prevalence ranges from 12.2% to 33.7% nationally and from 10.1% to 24.3% from the highest to lowest income group. In 2010-2011, the lowest income group spent 23.6% of annual household income on cigarettes in New York (up from 11.6% in 2003-2004) and 14.2% nationally. Daily cigarette consumption is not related to income.

Conclusions/significance: Although high cigarette taxes are an effective method for reducing cigarette smoking, they can impose a significant financial burden on low-income smokers.

Publication types

  • Research Support, Non-U.S. Gov't

MeSH terms

  • Adult
  • Commerce / economics
  • Commerce / statistics & numerical data
  • Family Characteristics
  • Humans
  • Income* / statistics & numerical data
  • New York / epidemiology
  • Prevalence
  • Self Report
  • Smoking / economics*
  • Smoking / epidemiology
  • Taxes / economics*
  • Taxes / statistics & numerical data
  • Tobacco Products / economics*
  • Tobacco Products / statistics & numerical data

Grants and funding

Funding for the research was provided by the New York State Department of Health, http://www.health.ny.gov/. The funders had no role in the study design, data collection and analysis.