Latest Resources
Responses to potential nicotine vaping product flavor restrictions among regular vapers using non-tobacco flavors: Findings from the 2020 ITC Smoking and Vaping Survey in Canada, England and the United States
At this time, it is not clear what net population-level consequences would occur if non-tobacco flavored NVPs were prohibited. While a majority of vapers in this study opposed this policy, and many vapers would not be willing to switch to available flavors, there was considerable variability in predicted behavioral responses.
Associations of Flavored e-Cigarette Uptake With Subsequent Smoking Initiation and Cessation
In this study, adults who began vaping nontobacco-flavored e-cigarettes were more likely to quit smoking than those who vaped tobacco flavors. More research is needed to establish the relationship between e-cigarette flavors and smoking and to guide related policy.
Optimal Taxation, the Underground Economy and Government Policy: Recommendations for Tobacco, Vaping, Marijuana and Gaming
In summary, it is recommended that the federal government impose no further taxes on e-liquid as long as contraband tobacco is easily accessible. If provinces impose their own excise taxes on e-liquid, they should be lower than corresponding federal excise taxes and should also not lead to significant price increases for e-liquid.
Vapor products, harm reduction, and taxation: More questions than answers for a young and dynamic product market
Principles of harm reduction recognize that every proposal has uncertain outcomes as well as potential spillovers and unforeseen consequences. Nevertheless, the basic principle of harm reduction is a focus on safer rather than safe. Policymakers must make their decisions weighing the expected benefits and expected costs. With such high risks and costs associated with cigarette and other combustible use, taxes and regulations must be developed in an environment of uncertainty and with an eye toward a net reduction in harm, rather than an unattainable goal of zero harm.
Vapor products, harm reduction, and taxation Principles, evidence, and a research agenda
Principles of harm reduction recognize that every proposal has uncertain outcomes as well as potential spillovers and unforeseen consequences. Nevertheless, the basic principle of harm reduction is a focus on safer rather than safe. Policymakers must make their decisions weighing the expected benefits and expected costs. With such high risks and costs associated with cigarette and other combustible use, taxes and regulations must be developed in an environment of uncertainty and with an eye toward a net reduction in harm, rather than an unattainable goal of zero harm. Even a small reduction in the number of cigarette smokers can have a big impact on public health, health expenditures, and labor productivity.
Differential Taxes for Differential Risks — Toward Reduced Harm from Nicotine-Yielding Products
In the face of a rapidly evolving nicotine-product marketplace, policymakers could consider differentially taxing these products to maximize incentives for tobacco users to switch from the most harmful products to the least harmful ones.
Vaping Taxes: Bad Fiscal Policy is also Bad Health Policy
The current federal tax on a 30 ml bottle of e-liquid is $7. By doubling this tax with a provincial equivalent (on a product that sells pre-tax for between $15 and $20) the ultimate price will be between 90 and 120 percent higher: A $14 excise levy on a $20 product plus sales tax of 13 percent results in a price of $38.42, making for a 92-percent tax rate. That becomes 118 percent if the price is $15. Such tax rates will have very unfortunate effects: Fewer people will switch from cigarettes and dual users will be less inclined to use non-combustibles. As a result, more will ultimately die prematurely.
STRIKING THE RIGHT BALANCE: VAPING AND E-CIGARETTE REGULATION IN CANADA
Canada’s regulatory approach to vaping and e-cigarettes must balance the benefits of vaping as a tool to stop smoking with the risk posed to youths who take up the habit, says a new conference report from the C.D. Howe Institute.
Vaping Tax Reprise
To determine an appropriate excise rate, a good starting point is to consider the levy imposed upon combustible cigarettes. That levy is currently about $9 per pack (20 sticks with a federal rate just under 15 cents and provincial rates that vary between 20 cents and 30 cents per stick). Using the risk-based levy of 5 percent of the $9 for e-liquid that delivers the same amount of nicotine would yield a tax rate of 45 cents. Such a low rate is unlikely to satisfy health advocates, so consider a rate of 90 cents instead, with one third going to the federal government and two thirds to provincial governments.
The Vilification of Vaping
Harm reduction is the keystone. To this end, and to ensure that the downward trend in cigarette sales continues, policymakers need to enact measures that will simultaneously limit access to teens and induce smokers to switch to vaping products.
