title: Does every US smoker bear the same cigarette tax?
abstract: OBJECTIVE
  To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies.
  
  
  METHODS
  Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey.
  
  
  METHODS
  United States.
  
  
  METHODS
  A total of 16 542 adult current smokers aged 18 years or older.
  
  
  METHODS
  Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations.
  
  
  RESULTS
  The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 7-10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07-1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30-83 cents per pack for every $1 tax increase (pass-through rate of 0.30-0.83, P < 0.05).
  
  
  CONCLUSIONS
  Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations.
authors.affiliation: Office on Smoking and Health, National Center for Chronic Disease Prevention and Health Promotion, Centers for Disease Control and Prevention, Atlanta, GA, USA.
authors.forename: Xin
authors.initials: X
authors.lastname: Xu
authors.forename: Ann
authors.initials: A
authors.lastname: Malarcher
authors.forename: Alissa
authors.initials: A
authors.lastname: O'Halloran
authors.forename: Judy
authors.initials: J
authors.lastname: Kruger
mesh_terms: D000293:Adolescent; D000328:Adult; D000368:Aged; D003132:Commerce / Q000706:statistics & numerical data; D017046:Cost Savings / Q000191:economics; D005260:Female; D006801:Humans; D008297:Male; D008875:Middle Aged; D015999:Multivariate Analysis; D012907:Smoking / Q000191:economics*; D013660:Taxes / Q000191:economics*; D062789:Tobacco Products / Q000191:economics*; D014481:United States; D055815:Young Adult
keywords: Behavior; cigarette smoking; pass-through rate; prices; smoking; taxes