The impact of taxation reduction on smoking in youth between 1990 and 1999: results from a reconstructed cohort analysis of the Canadian Community Health Surveys.

Nicholas J Birkett,Noel Christopher Barengo

doi:10.1371/journal.pone.0093412

Abstract

BackgroundIncreases in taxation can contribute to smoking control. In the early 1990’s, tobacco smuggling rates in Canada increased dramatically. Governments responded with a substantial reduction in taxes on tobacco products. This study examines the impact of these tax changes on smoking in youth in Canada.MethodsData on smoking from three consecutive cycles of the Canadian Community Health Surveys were combined and analyzed using a reconstructed cohort approach. Age, sex and calendar year specific rates of smoking experimentation and the onset of daily smoking were estimated for youth. Estimates apply to the entire Canadian population.ResultsThere was a strong increase in smoking in youth in the years following the reduction in tobacco taxes. The increase was stronger in women. The rates returned to pre-1990 rates by about 2002. The number of excess daily smokers for people born between 1977 and 1985 that can be linked to the taxation reduction is about 190,000.InterpretationThere is strong evidence that reduction of tobacco taxes to combat smuggling had an adverse impact on smoking rates in youth.

Highlights

Increasing tobacco taxes is an effective method to reduce smoking rates [1,2,3]
This report will re-examine the impact of price reductions on youth smoking rates in the 1990’s using an interrupted time-series design in a reconstituted cohort [17,18] created from three cycles of the cross-sectional Canadian Community Health Surveys. The data for this analysis combines the results from three cycles of the Canadian Community Health Surveys (CCHS): CCHS 2.1 (2003), CCHS 3.1 (2005) and CCHS 4.1 (2007–8)
The onset of daily smoking occurred at an older age than initial experimentation

Summary

Introduction

Increasing tobacco taxes is an effective method to reduce smoking rates [1,2,3]. This was a core component of the smoking reduction strategy adopted during the 1980’s by both the federal and provincial governments in Canada. The federal government cut its excise tax by about 50% (from $10.36 to $5.36 per carton of 200 cigarettes) in February 1994 [4,9] Five provinces dropped their provincial tax rates as well. By April 1994, the combined federal and provincial cuts had reduced tax rates in these provinces by between $14 and $21 per carton, leading to a nearly 50% reduction in price [4]. This study examines the impact of these tax changes on smoking in youth in Canada

Methods

Results

Conclusion