Tax incidence of electronic nicotine delivery systems (ENDS) in the USA.
Ce ShangShaoying MaEric N LindblomPublished in: Tobacco control (2021)
Tax incidence can be used to measure the strength of ENDS tax policies and how they are compared with cigarette taxes. Policymakers who aim to prevent youth from using ENDS may consider a value tax base to raise the tax incidence of closed systems-the product type preferred by young people.