Literature DB >> 29059339

The Association Between State Value-Added Taxes and Tobacco Use in India-Evidence From GATS and TCP India Survey.

Ce Shang1, Frank J Chaloupka1,2, Geoffrey T Fong3,4, Prakash C Gupta5, Mangesh S Pednekar5.   

Abstract

Introduction: State value-added taxes (VAT) on tobacco products have been increased significantly in recent years in India. Evidence on how these VATs were associated with smoking is highly needed.
Methods: State bidi and cigarette VAT rates were linked to Global Adult Tobacco Survey (GATS) India 2009-2010 and Tobacco Control Policy (TCP) India Survey waves 1 (2010-2011) and 2 (2012-2013), respectively. These linked data were used to analyze the associations between bidi VAT rates and bidi smoking, between cigarette VAT rates and cigarette smoking, and between the two VAT rates and dual use of bidis and cigarettes. Weighted logistic regressions were employed to examine GATS cross-sectional data, whereas generalized estimating equations (GEE) were employed to examine longitudinal TCP data. We further stratified the analyses by gender.
Results: A 10% increase in cigarette VAT rates was associated with a 6.5% (p < .001) decrease in dual use of cigarettes and bidis among adults and a 0.9% decrease (p < .05) in cigarette smoking among males in TCP; and with a 21.6% decrease (p < .05) in dual use among adults and a 17.2% decrease (p < .001) in cigarette smoking among males in GATS. TCP analyses controlling for state fixed effects are less likely to be biased and indicate a cigarette price elasticity of -0.44. As female smoking prevalence was extremely low, these associations were nonsignificant for females. Conclusions: Higher state cigarette VAT rates in India were significantly associated with lower cigarette smoking and lower dual use of cigarettes and bidis. Increasing state VAT rates may significantly reduce smoking in India. Implications: Both Global Adult Tobacco Survey and Tobacco Control Policy (TCP) India datasets suggest that higher state cigarette value-added tax rates were significantly associated with lower male cigarette smoking and lower dual use of cigarettes and bidis among all adults in India. TCP analyses indicate a cigarette price elasticity of -0.44. As shown in this study, state tobacco taxes in the current taxation system are likely effective in reducing smoking. Given this, a future central goods and service tax (GST) system could consider keeping states' authority in implementing local tobacco taxes or designing a GST system that is equally or more effective in reducing tobacco use.

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Year:  2018        PMID: 29059339      PMCID: PMC6154987          DOI: 10.1093/ntr/ntx184

Source DB:  PubMed          Journal:  Nicotine Tob Res        ISSN: 1462-2203            Impact factor:   4.244


  25 in total

1.  The association between tax structure and cigarette price variability: findings from the ITC Project.

Authors:  Ce Shang; Frank J Chaloupka; Geoffrey T Fong; Mary Thompson; Richard J O'Connor
Journal:  Tob Control       Date:  2015-04-08       Impact factor: 7.552

2.  The use of legal, illegal and roll-your-own cigarettes to increasing tobacco excise taxes and comprehensive tobacco control policies: findings from the ITC Uruguay Survey.

Authors:  Dardo Curti; Ce Shang; William Ridgeway; Frank J Chaloupka; Geoffrey T Fong
Journal:  Tob Control       Date:  2015-03-04       Impact factor: 7.552

3.  The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project.

Authors:  Ce Shang; Frank J Chaloupka; Nahleen Zahra; Geoffrey T Fong
Journal:  Tob Control       Date:  2013-06-21       Impact factor: 7.552

4.  The relation between price and daily consumption of cigarettes and bidis: findings from the Tobacco Control Policy Evaluation Wave 1 Survey.

Authors:  P S Pawar; M S Pednekar; P C Gupta; C Shang; A C K Quah; G T Fong
Journal:  Indian J Cancer       Date:  2014-12       Impact factor: 1.224

5.  A nationally representative case-control study of smoking and death in India.

Authors:  Prabhat Jha; Binu Jacob; Vendhan Gajalakshmi; Prakash C Gupta; Neeraj Dhingra; Rajesh Kumar; Dhirendra N Sinha; Rajesh P Dikshit; Dillip K Parida; Rajeev Kamadod; Jillian Boreham; Richard Peto
Journal:  N Engl J Med       Date:  2008-02-13       Impact factor: 91.245

6.  Cigarette excise tax structure and cigarette prices: evidence from the global adult tobacco survey and the U.S. National Adult Tobacco Survey.

Authors:  Frank J Chaloupka; Deliana Kostova; Ce Shang
Journal:  Nicotine Tob Res       Date:  2013-08-09       Impact factor: 4.244

7.  Socioeconomic Gradients in Different Types of Tobacco Use in India: Evidence from Global Adult Tobacco Survey 2009-10.

Authors:  Ankur Singh; Monika Arora; Dallas R English; Manu R Mathur
Journal:  Biomed Res Int       Date:  2015-07-26       Impact factor: 3.411

8.  Prevalence and determinants of tobacco use in India: evidence from recent Global Adult Tobacco Survey data.

Authors:  Akansha Singh; Laishram Ladusingh
Journal:  PLoS One       Date:  2014-12-04       Impact factor: 3.240

9.  Trends in bidi and cigarette smoking in India from 1998 to 2015, by age, gender and education.

Authors:  Sujata Mishra; Renu Ann Joseph; Prakash C Gupta; Brendon Pezzack; Faujdar Ram; Dhirendra N Sinha; Rajesh Dikshit; Jayadeep Patra; Prabhat Jha
Journal:  BMJ Glob Health       Date:  2016-04-06

10.  The Association between Point-of-Sale Advertising Bans and Youth Experimental Smoking: Findings from the Global Youth Tobacco Survey (GYTS).

Authors:  Ce Shang; Jidong Huang; Qing Li; Frank J Chaloupka
Journal:  AIMS Public Health       Date:  2015-12-18
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  7 in total

1.  Poor implementation of tobacco control measures and lack of education influences the intention to quit tobacco: a structural equation modelling approach.

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Journal:  BMC Public Health       Date:  2022-06-15       Impact factor: 4.135

2.  Association between tobacco prices and smoking onset: evidence from the TCP India Survey.

Authors:  Ce Shang; Frank J Chaloupka; Prakash C Gupta; Mangesh S Pednekar; Geoffrey T Fong
Journal:  Tob Control       Date:  2018-10-01       Impact factor: 7.552

3.  Price elasticity of demand of non-cigarette tobacco products: a systematic review and meta-analysis.

Authors:  Mohammed Jawad; John Tayu Lee; Stanton Glantz; Christopher Millett
Journal:  Tob Control       Date:  2018-01-23       Impact factor: 7.552

4.  Designing an Optimum Fiscal Policy for Tobacco to Maximise the Tax Revenue, Social Savings and the Net Monetary Benefits in Sri Lanka.

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Journal:  Int J Health Policy Manag       Date:  2020-06-01

5.  Impact of India's National Tobacco Control Programme on bidi and cigarette consumption: a difference-in-differences analysis.

Authors:  Gaurang P Nazar; Kiara C-M Chang; Swati Srivastava; Neil Pearce; Anup Karan; Christopher Millett
Journal:  Tob Control       Date:  2018-12-15       Impact factor: 7.552

Review 6.  Impact of tobacco price and taxation on affordability and consumption of tobacco products in the South-East Asia Region: A systematic review.

Authors:  Gaurang P Nazar; Nitika Sharma; Aastha Chugh; S M Abdullah; Silwa Lina; Noreen D Mdege; Rijo M John; Rumana Huque; Linda Bauld; Monika Arora
Journal:  Tob Induc Dis       Date:  2021-12-15       Impact factor: 2.600

7.  Burden, prevention and control of tobacco consumption in Nepal: a narrative review of existing evidence.

Authors:  Geha Nath Khanal; Resham Bahadur Khatri
Journal:  Int Health       Date:  2021-02-24       Impact factor: 2.473

  7 in total

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