title: Modelling a two-tier tobacco excise tax policy to reduce smoking by focusing on the addictive component (nicotine) more than the tobacco weight.
abstract: OBJECTIVE
  To determine whether adding a low tax category for very-low nicotine content (denicotinised or Denic) cigarettes would facilitate higher excise and reduced consumption of addictive cigarettes (AddictiveCigs, defined as containing =2 mg nicotine per cigarette).
  
  
  METHODS
  Nicotine content was laboratory-tested to classify cigarettes into two tiers for excise. PubMed was searched for studies of low nicotine content cigarettes. Nicotine delivery studies and estimated current and future cigarette prices provided the basis for estimating the effect of smoking a mix of AddictiveCigs and Denics.
  
  
  RESULTS
  The test results indicated that mean nicotine content per cigarette for the 22 most popular New Zealand brands was 8.7 mg (range 5.6-12.4 mg); only AddictiveCigs were sold. Annual 10% excise increases now legislated are estimated to increase price to $17.60 per 20s packet by 2016. A minority of smokers will quit, by abstaining from AddictiveCigs. Continuing smokers if able to buy lower-priced Denics ($11 a packet), could partly switch to these, which although no less toxic would relieve cravings, reduce nicotine inhaled by 68-86%, and contain smoking costs, without reducing total cigarettes smoked per day.
  
  
  CONCLUSIONS
  Introducing a lower excise rate for Denics would: (1) allow smokers to select their own mix of AddictiveCigs and Denics; (2) make Denics available to reduce cravings, reduce addiction, and reduce smoking costs of continuing smokers; (3) increase the political feasibility of increasing excise on AddictiveCigs sufficiently to greatly reduce addictive smoking; and (4) enable smokers to reduce their addiction before they quit, and therefore probably become more likely to succeed when they do so.
authors: End Smoking NZ trust, Christchurch, New Zealand. laugesen@health.co.nz
authors: Murray
authors: M
authors: Laugesen
mesh_terms: D016739:Behavior, Addictive / Q000191:economics*; D033161:Government Regulation; D006801:Humans; D009520:New Zealand; D009538:Nicotine / Q000032:analysis*; D011634:Public Health; D011640:Public Policy; D012907:Smoking / Q000191:economics*; D013660:Taxes / Q000191:economics*; D062789:Tobacco Products / Q000032:analysis* / Q000191:economics*
chemical_list: D009538:Nicotine