Tax incidence of electronic nicotine delivery systems (ENDS) in the USA

BACKGROUND: A growing number of states or jurisdictions in the USA have imposed excise taxes on electronic nicotine delivery systems (ENDS). However, there is no consensus on how best to tax ENDS. OBJECTIVES: We specifically compare the tax incidence or burden for ENDS and cigarettes and analyse how...

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Detalles Bibliográficos
Autores principales: Shang, Ce, Ma, Shaoying, Lindblom, Eric N
Formato: Online Artículo Texto
Lenguaje:English
Publicado: BMJ Publishing Group 2023
Materias:
Original Research
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9213570/
https://www.ncbi.nlm.nih.gov/pubmed/34937806
http://dx.doi.org/10.1136/tobaccocontrol-2021-056774

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9213570/
https://www.ncbi.nlm.nih.gov/pubmed/34937806
http://dx.doi.org/10.1136/tobaccocontrol-2021-056774

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