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. 2018 May 1;154(5):613-614.
doi: 10.1001/jamadermatol.2018.0161.

Tax Collections and Spending as a Potential Measure of Health Policy Association With Indoor Tanning, 2011-2016

Kishore L Jayakumar  1 , Jules B Lipoff  2
Affiliations

Tax Collections and Spending as a Potential Measure of Health Policy Association With Indoor Tanning, 2011-2016

Kishore L Jayakumar et al. JAMA Dermatol. .

Abstract

This study examines the association between excise tax collections from indoor tanning facilities and use of the facilities since institution of the Affordable Care Act.

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Conflict of interest statement

Conflict of Interest Disclosures: Mr Jayakumar reports receiving Enrolled Agent status from the Internal Revenue Service. No other conflicts were reported.

References

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    1. Jain N, Rademaker A, Robinson JK. Implementation of the federal excise tax on indoor tanning services in Illinois. Arch Dermatol. 2012;148(1):122-124. - PubMed
    1. 2014. Internal Revenue Service Data Book. https://www.irs.gov/pub/irs-soi/14databk.pdf. Published March 2015. Accessed August 23, 2017.
    1. Internal Revenue Service SOI Tax Stats—Affordable Care Act (ACA) Statistics. https://www.irs.gov/uac/soi-tax-stats-affordable-care-act-aca-statistics. Updated September 12, 2017. Accessed August 23, 2017.
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