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Statewide vaping product excise tax policy and use of electronic nicotine delivery systems among US young adults, 2014–2019
  1. Dae-Hee Han,
  2. Dong-Chul Seo,
  3. Hsien-Chang Lin
  1. School of Public Health, Indiana University, Bloomington, Indiana, USA
  1. Correspondence to Dr Hsien-Chang Lin, School of Public Health, Indiana University, Bloomington, IN 47405, USA; linhsi{at}indiana.edu

Abstract

Objectives An increasing number of US states have required a tax on electronic nicotine delivery systems (ENDS) in the past few years. This study evaluated the effect of statewide vaping product excise tax policy on ENDS use among young adults.

Methods We used the two recent waves (2014–2019) of the Tobacco Use Supplement to the Current Population Survey. A total of 17 896 US young adults were analysed. Difference-in-differences approach along with weighted multilevel logistic regressions were used to evaluate the association of vaping product excise tax policy adoption with current ENDS use, accounting for the clustering of respondents within the same states.

Results There was an increase in current ENDS use prevalence from 2014–2015 (3.4%) to 2018–2019 (5.4%). The presence of a tax on ENDS products was significantly associated with reduced current ENDS use (adjusted OR (AOR)=0.64, 95% CI=0.43 to 0.95). Importantly, respondents living in states with the policy showed significantly lower increase in ENDS use prevalence during the study period (interaction between within-state changes and between-state differences: AOR=0.57, 95% CI=0.35 to 0.91), controlling for other state-level policies and sociodemographic characteristics.

Conclusions Our findings suggest that adopting a vaping product excise tax policy may help reduce ENDS use and suppress the increase of ENDS use prevalence among young adults. Considering that there are still a number of US states that have not implemented vaping product excise tax policy, wider adoption of such policy across the nation would likely help mitigate ENDS use prevalence.

  • taxation
  • electronic nicotine delivery devices
  • public policy

Data availability statement

Data are available in a public, open access repository. Data of the TUS-CPS are publicly available at https://cancercontrol.cancer.gov/brp/tcrb/tus-cps/questionnaires-data.

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Data availability statement

Data are available in a public, open access repository. Data of the TUS-CPS are publicly available at https://cancercontrol.cancer.gov/brp/tcrb/tus-cps/questionnaires-data.

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Footnotes

  • Contributors D-HH conducted literature review, conceptualised the paper, performed statistical analyses and drafted the manuscript. H-CL coordinated the study, acquired the data, conceptualised the paper and provided critical revision of the manuscript. D-CS provided critical revision of the manuscript. All authors read and approved the final manuscript.

  • Funding The authors have not declared a specific grant for this research from any funding agency in the public, commercial or not-for-profit sectors.

  • Competing interests None declared.

  • Provenance and peer review Not commissioned; externally peer reviewed.

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