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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...
Autores principales: | Shang, Ce, Ma, Shaoying, Lindblom, Eric N |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
BMJ Publishing Group
2023
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Materias: | |
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 |
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