1. Should vaping products be taxed at different rates to cigarettes
Should vaping products be taxed at different rates to cigarettes? Findings from the ITC Four Country Smoking and Vaping Survey
Lin Li, R Borland, A McNeill, K Cummings, C Shang, K Cheng, G Fong, M Le Grande
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Contact: Dr Lin Li, School of Psychological Sciences, The University of Melbourne
23 October, Oceania Tobacco Control Conference

2. Objectives
This study examines smokers' and vapers' opinions about the taxation of Nicotine Vaping Products (NVPs) (e-cigarettes) relative to cigarettes, and
assesses how this varies by country, sociodemographics, NVP use and perceptions of relative harms of vaping versus smoking.

3. Methods
Data came from the 2016 (n=11,703) and 2018 (n=12,024) waves of the International Tobacco Control (ITC) Four Country Smoking and Vaping Survey.
Current smokers, quitters and NVP users were asked how they think NVPs should be taxed, compared to cigarettes; perceptions of relative harms of NVPs and vaping activities.
Analyses were on weighted data.

4. Results
How did the respondents think NVPs should be taxed, compared to cigarettes?
Respondents’ opinions about the taxation of NVPs were consistent at the two survey waves.
About one-fifth thought NVPs should not be taxed at all; one quarter thought NVPs should be taxed at a lower rate than cigarettes.

5. Results (cont’ed)
Support for lower taxes on NVPs (“at lower rate” and “not at all” combined)
In 2018, overall support was higher in those with higher education; among currently sole NVP users (86.1%) and dual users (50.4%); and
Higher in England and Australia than other two countries.
In 2018, overall support for lower taxes on NVPs (“at lower rate” and “not at all” combined) was higher in England (54.4%) and Australia (59.3%) than in US (28.7%) and Canada (36.2%). Support for lower taxes on NVPs was higher in those with higher education; those without restrictions on vaping inside home; and among currently sole NVP users (86.1%) and dual users (50.4%).

6. Results (cont’ed)
Support for lower taxes on NVPs increased with increase in frequency of vaping.
In 2018, overall support for lower taxes on NVPs (“at lower rate” and “not at all” combined) was higher in England (54.4%) and Australia (59.3%) than in US (28.7%) and Canada (36.2%). Support for lower taxes on NVPs was higher in those with higher education; those without restrictions on vaping inside home; and among currently sole NVP users (86.1%) and dual users (50.4%).

7. Results (cont’ed)
Support was much higher among those who perceived NVPs are less harmful.
In 2018, overall support for lower taxes on NVPs (“at lower rate” and “not at all” combined) was higher in England (54.4%) and Australia (59.3%) than in US (28.7%) and Canada (36.2%). Support for lower taxes on NVPs was higher in those with higher education; those without restrictions on vaping inside home; and among currently sole NVP users (86.1%) and dual users (50.4%).

8. Conclusions
Respondents’ attitudes to taxation of NVPs differ by country (regulatory environment).
Their attitudes also differ by education, vaping status, and perceptions of relative harms of vaping.
Thank you!
Attitudes to taxation of NVPs differ by country (regulatory environment), vaping status and perceptions of relative harms of vaping.