Abouk, Rahi; Courtemanche, Charles; Dave, Dhaval; Feng, Bo - National Bureau of Economic Research - 2021
smoking. We conclude that the unintended effects of ENDS taxation may more than fully offset any public health gains … tobacco use. We find that ENDS taxes reduce youth e-cigarette consumption, with estimated e-cigarette tax elasticities of -0 ….06 to -0.21. However, we estimate sizable positive cigarette cross-tax elasticities, suggesting economic substitution …