[Use of a retail sales tax on tobacco to fund drug therapy for smoking cessation].
OBJECTIVE
To analyze the revenue-generating potential of a new retail sales tax on tobacco and its effects on public health if the tax revenues were allocated to finance smoking cessation programs.


METHODS
We provide an extensive review of the legislation on the authority of autonomous communities to order the levy and collection of special taxes and describe the new tobacco retail sales tax. We calculated collected tax revenues with a simulation model of indirect taxation -the SINDIEF (Simulador de Imposición Indirecta del Instituto de Estudios Fiscales) model- and determined the potential number of smokers who would quit smoking. Epidemiological and clinical variables from existing pharmacological therapies were used to obtain the results.


RESULTS
For the highest tax rate (20 eurocents per pack), we found that 1,078,000 smokers yearly would give up smoking, suggesting that the new tax could be considered as a way to promote pharmacotherapy in smoking behavior.


CONCLUSIONS
Fiscal corresponsability to finance smoking cessation programs could be based on a tobacco retailing sales tax, similar to that levied on hydrocarbons. Simulations for different tax rates show the huge potential of the tax to yield revenues, as the tax is levied yearly on 4.6 billion cigarette packs each year.
Antoñanzas Villar
Fernando
F
Departamento de Economía y Empresa, Universidad de La Rioja, Logroño, España. fernando.antonanzas@dee.unirioja.es
Rodríguez Ibeas
Roberto
R
Juárez Castelló
Carmelo
C
Ramírez Esquibel
Manuel
M
Lorente Antoñanzas
Reyes
R
Ginestal Gómez
Jaime
J
D003132:Commerce / Q000331:legislation & jurisprudence*; D005381:Financing, Organized; D006801:Humans; D016540:Smoking Cessation / Q000191:economics* / Q000379:methods*; D000074606:Smoking Prevention; D013030:Spain; D013660:Taxes / Q000331:legislation & jurisprudence*; D014026:Nicotiana