title: Combustible cigarettes cost less to use than e-cigarettes: global evidence and tax policy implications.
abstract: Some scholars suggest that price differences between combustible cigarettes and e-cigarettes could be effective in moving current combustible smokers to e-cigarettes, which could reduce tobacco-related death and disease. Currently, in most jurisdictions, e-cigarettes are not subject to the same excise taxes as combustible cigarettes, potentially providing the category with a price advantage over combustible cigarettes. This paper tests whether e-cigarettes tax advantage has translated into a price advantage.
  
  
  
  In a sample of 45 countries, the price of combustible cigarettes, disposable e-cigarettes and rechargeable cigarettes were compared.
  
  
  
  Comparable units of combustible cigarettes cost less than disposable e-cigarettes in almost every country in the sample. While the e-liquids consumed in rechargeable e-cigarettes might cost less per comparable unit than combustible cigarettes, the initial cost to purchase a rechargeable e-cigarette presents a significant cost barrier to switching from smoking to vaping.
  
  
  
  Existing prices of e-cigarettes are generally much higher than of combustible cigarettes. If policymakers wish to tax e-cigarettes less than combustibles, forceful policy action-almost certainly through excise taxation-must raise the price of combustible cigarettes beyond the price of using e-cigarettes.
authors.affiliation: Economic and Health Policy Research, Intramural Research Department, American Cancer Society, Atlanta, Georgia, USA.|Health Management and Policy Department, University of Michigan School of Public Health, Ann Arbor, Michigan, USA.
authors.forename: Alex C
authors.initials: AC
authors.lastname: Liber
authors.affiliation: Economic and Health Policy Research, Intramural Research Department, American Cancer Society, Atlanta, Georgia, USA.
authors.forename: Jeffrey M
authors.initials: JM
authors.lastname: Drope
authors.affiliation: Economic and Health Policy Research, Intramural Research Department, American Cancer Society, Atlanta, Georgia, USA.
authors.forename: Michal
authors.initials: M
authors.lastname: Stoklosa
mesh_terms: D003132:Commerce / Q000191:economics* / Q000706:statistics & numerical data; D066300:Electronic Nicotine Delivery Systems / Q000191:economics* / Q000706:statistics & numerical data; D006801:Humans; D012907:Smoking / Q000191:economics; D013660:Taxes / Q000191:economics* / Q000706:statistics & numerical data; D062789:Tobacco Products / Q000191:economics* / Q000706:statistics & numerical data; D000072137:Vaping / Q000191:economics
keywords: Economics; Electronic nicotine delivery devices; Public policy; Taxation