The impact of cigarette excise tax increases on purchasing behaviors among New York city smokers

Abstract

Objectives: We examined the relationship between cigarette excise tax increases and tax-avoidant purchasing behaviors among New York City adult smokers.

Methods: We analyzed data from the city's annual Community Health Survey to assess changes in rates of tax avoidance over time (2003-2010) and smokers' responses to the 2008 state cigarette tax increase. Multivariable logistic regression analysis identified correlates of buying more cigarettes on the street in response to the increase.

Results: After the 2002 tax increase, the percentage of smokers engaged in tax-avoidant behavior decreased with time from 30% in 2003 to 13% in 2007. Following the 2008 tax increase, 21% of smokers reported buying more cigarettes from another person on the street. Low-income, younger, Black, and Hispanic smokers were more likely than respondents with other sociodemographic characteristics to purchase more cigarettes on the street.

Conclusions: To maximize public health impact, cigarette tax increases should be paired with efforts to limit the flow of untaxed cigarettes entering jurisdictions with high cigarette pack prices.

FIGURE 1—

Tax-avoidant cigarette purchases among adult smokers: New York City, 2003–2010. Note. NYC = New York City; NYS = New York State. The following estimates should be interpreted with caution: Indian reservation (2005, 2007), Internet/mail (2006–2010), outside United States/duty-free (2007–2010). The relative SE was > 30% or the sample size was < 50, making these estimates potentially unreliable. ^aDenotes cigarette excise tax increases: NYS in 2008, federal in 2009, and NYS in 2010.