Fiscal and Policy Implications of Selling Pipe Tobacco for Roll-Your-Own Cigarettes in the United States 英文参考文献.docVIP

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Fiscal and Policy Implications of Selling Pipe Tobacco for Roll-Your-Own Cigarettes in the United States 英文参考文献.doc

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Fiscal and Policy Implications of Selling Pipe Tobacco for Roll-Your-Own Cigarettes in the United States 英文参考文献

FiscalandPolicyImplicationsofSellingPipeTobaccofor Roll-Your-OwnCigarettesintheUnitedStates DanielS.Morris1*,MichaelA.Tynan2 1Tobacco Prevention Education Program, Health Promotion Chronic Disease Prevention, Oregon Health Authority, Portland, Oregon, United States of America, 2OfficeonSmoking andHealth,NationalCenterforChronicDiseasePreventionandHealthPromotion,CentersforDiseaseControlandPrevention,Atlanta,Georgia, UnitedStatesofAmerica Abstract Background:TheFederalexcisetaxwasincreasedfortobaccoproductsonApril1,2009.Whileexcisetaxratespriortothe increasewerethesameforroll-your-own(RYO)andpipetobacco,thetaxonpipetobaccowas$21.95perpoundlessthan the tax on RYO tobacco after the increase. Subsequently, tobacco manufacturers began labeling loose tobacco as pipe tobacco and marketing these products to RYO consumers at a lower price. Retailers refer to these products as ‘‘dual purpose’’or‘‘dualuse’’pipetobacco. Methods:DataontobaccotaxcollectionscomesfromtheAlcoholandTobaccoTaxandTradeBureau.Joinpointsoftware wasusedtoidentifychangesinsalestrends.EstimatesweregeneratedfortheamountofpipetobaccosoldforRYOuseand forFederalandstatetaxrevenuelostthroughAugust2011. Results: Approximately 45 million pounds of pipe tobacco has been sold for RYO use from April 2009 to August 2011, loweringstateandFederalrevenuebyover$1.3billion. Conclusions:Marketingpipetobaccoas‘‘dualpurpose’’andsellingitforRYOuseprovidesanopportunitytoavoidpaying highercigaretteprices.Thisbluntsthepublichealthimpactexcisetaxincreaseswouldotherwisehaveonreducingtobacco usethroughhigherprices.SellingpipetobaccoforRYOusedecreasesstateandFederalrevenueandalsoavoidsregulations onflavoredtobacco,banneddescriptors,prohibitionsonshipping,andreportingrequirements. Citation:MorrisDS,TynanMA(2012)FiscalandPolicyImplicationsofSellingPipeTobaccoforRoll-Your-OwnCigarettesintheUnitedStates.PLoSONE7(5): e36487.doi:10.1371/journal.pone.0036487 Editor:RichardFielding,TheUniversityofHongKong,HongKong ReceivedDecember12,201