title: Tax as a motivating factor to make a quit attempt from smoking: a study before and after the April 2010 tax increase.
abstract: BACKGROUND
  Increasing excise tax on tobacco is one of the most powerful and cost-effective smoking interventions. Despite this evidence, there has been no substantial tax increase in New Zealand between 2000 and 2010. In April 2010 a 10% tax increase on factory-made cigarettes and a 24% tax increase on loose leaf tobacco was implemented.
  
  
  OBJECTIVE
  To evaluate the effect of cost as a motivating reason for smokers to make a quit attempt before and after the 2010 tobacco tax increase.
  
  
  METHODS
  A regression analysis of a cross-sectional study was conducted. Data were collected from August to October 2009 and compared with data collected in July 2010.
  
  
  RESULTS
  In 2009, 25.5% of smokers cited cost as a reason for trying to quit smoking compared with 55.6% in 2010. The adjusted odds of making a quit attempt with cost as a reason were 3.6 (95% CI 2.3-5.6, P = <0.001). Furthermore, smokers were more likely to make a quit attempt in 2010 than in 2009. Thirty percent of smokers made at least one quit attempt in 2009 and 39% made a quit attempt in 2010 (adjusted odds ratio 1.5, 95% CI 0.95-2.3, P = <0.1)
  
  
  CONCLUSIONS
  The recent tax increase on tobacco in New Zealand has resulted in more smokers making an attempt to quit smoking and more smokers identifying cost as a motive for quitting.
authors: ASH NZ, Auckland, New Zealand. KMacFarlane@ash.org.nz
authors: Kirsty
authors: K
authors: MacFarlane
authors: Janine
authors: J
authors: Paynter
authors: Bruce
authors: B
authors: Arroll
authors: Ben
authors: B
authors: Youdan
mesh_terms: D000293:Adolescent; D000328:Adult; D003430:Cross-Sectional Studies; D005260:Female; D006801:Humans; D008297:Male; D008875:Middle Aged; D009042:Motivation; D009520:New Zealand; D012044:Regression Analysis; D012907:Smoking / Q000191:economics*; D016540:Smoking Cessation / Q000191:economics / Q000523:psychology*; D000074606:Smoking Prevention; D013660:Taxes; D013997:Time Factors; D055815:Young Adult