View original document

The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.

Six Lessons from the U.S. Experience with
Tobacco Taxes
Jason Furman
Chairman, Council of Economic Advisers

World Bank Group Conference: “Winning the Tax Wars: Global
Solutions for Developing Countries”
May 24, 2016

Lesson #1: Smoking Plays a Major Role Not Just in Mortality
But in Inequality of Mortality
Percent that Ever Smoked by Poverty Status, 1991-2014
Age 50+

Percent
70

60

Ages 18-40

Percent
70

Above Poverty
Line

60

50

Below Poverty
Line

50
Below Poverty

40

40
Above Poverty
Line

30
1989

1994

1999

2004

2009

Source: NHIS and CEA calculations following Currie and Schwandt (2016).

2014

30
1989

1994

1999

2004

2009

2014

1

Lesson #2: Price Plays an Important Role in Smoking
U.S. Cigarette Prices and Consumption, 1954-2014

Price per Pack, 2014 Dollars
7

Thousands of Cigarettes per Capita
3

6
2

Per Capita Cigarette
Consumption (Left Axis)

5
4

Average Price per
Pack (Right Axis)

3

1

2
1

0
1954

1964

1974

Source: Orzechowski and Walker (2015); Bureau of Labor Statistics; CEA calculations.

1984

1994

2004

0
2014
2

Lesson #3: Cigarette Taxes Play an Important Role in Cigarette Prices
Average U.S. Cigarette Taxes and Prices, 1954-2014

Tax per Pack, 2014 Dollars
3.50

Price per Pack, 2014 Dollars

7
6

3.00
Cigarette Tax Rates per
Pack (Left Axis)

2.50

State
Federal

2.00

Average Price
per Pack
(Right Axis)

5
4

1.50

3

1.00

2

0.50

1

0.00

0

1954

1964

1974

Source: Orzechowski and Walker (2015); Bureau of Labor Statistics; CEA calculations.

1984

1994

2004

2014

3

Lesson #4: Cigarette Taxes Have Large Aggregate
Benefits for Public Health
Changes in Smoking Behavior Due to 2009 Tax Increase

Percent Change
0
-3
-6
-9

Age Group

-12

12-17
18-25

-15
-18

Source: van Hasselt at al. (2015).

Smoking
initiation

Past-month Days smoked Cigarettes
Cigarettes
smoking
in 30 days per day (daily per day
(current
smokers)
(nondaily
smokers)
smokers)
4

Lesson #5: Tobacco Taxes Disproportionately Benefit
Lower-Income Households
Illustrative Distribution of the 2009 Tobacco Tax Increase

Benefits as Percent of Pre-Tax Income
1.5
Tax
Tax + Health
Tax + Health + Utility Offset
1.0
Tax + Health + Utility Offset + CHIP
0.5

0.0

-0.5

Source: CEA calculations.

Lowest
quintile

Second
quintile

Middle
quintile

Fourth
quintile

Top
quintile
5

Lesson #6: It is Really Important to Tax Similar
Tobacco Products at Similar Rates
Sales of Roll-Your-Own and Pipe Tobacco, 2002-2016

Pounds of tobacco (thousands per month)
5
Tobacco Tax
Increase (April
2009)
4
3
2

Roll-Your-Own Tobacco

1
0
2002

Pipe Tobacco
2004

2006

Source: Department of the Treasury, Alcohol and Tobacco Tax and Trade Bureau.

2008

2010

2012

2014

2016
6

Six Lessons from the U.S. Experience with
Tobacco Taxes
Jason Furman
Chairman, Council of Economic Advisers

World Bank Group Conference: “Winning the Tax Wars: Global
Solutions for Developing Countries”
May 24, 2016