The 13th World Conference on Tobacco OR Health

Objective: To describe the impact of tobacco taxes and tax increases on cigarette smoking and other tobacco use in high-income countries.

Methods: Review of published studies on the impact of tobacco product taxes and prices on initiation, cessation, and use of cigarettes and other tobacco products, combined with illustrative graphs on the impact of cigarette taxes and prices on cigarette smoking in the United States and other high-income countries.

Results: Increases in cigarette and other tobacco product excise taxes result in comparable increases in the prices for these products. Increases in the prices of tobacco products are highly effective in preventing initiation of the use of these products, encouraging existing users to stop using these products, and in reducing the consumption of these products among continuing users. These outcomes lead to significant reductions in the death and disease caused by tobacco use. Arguments about harmful economics consequences from such tax increases are generally overstated or false, including arguments about the impact of tax increases on revenues, employment, and smuggling. Finally, use of revenues generated from these tax increases to fund comprehensive tobacco control programs leads to further reductions in tobacco use and its consequences.