Assessment of the Perceived Impact of Taxation upon Smoking Behavior—Implications for Health Education

Abstract

The purpose of this study was to assess the perceived impact of increased taxation upon smoking behavior. Results indicated that although subjects were equally divided in their favoring a tax increase on cigarettes, non-smokers and ex-smokers were much more in favor of a tax increase than were smokers. However, no difference was noted between the amount of cigarette consumption and the favoring of a tax increase. Both regular and occasional smokers were against it. A majority of smokers indicated they would stop smoking or cut-down if a $.50 or $1.00 tax were initiated. Also, the higher the tax the greater the perceived effect. It appears that a tax increase on cigarettes would act primarily to deter the continuation of smoking behavior, and encourage a reduction of consumption for others. It would have a significant but lesser effect upon initiation of smoking behavior.