Vape Shop Proliferation and Noncompliance in Pennsylvania: A Pre- and Post-tax Analysis.
Vape Shop Proliferation and Noncompliance in Pennsylvania: A Pre- and Post-tax Analysis.
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DOI：
10.1177/1179173x20927389
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发表时间：
2021
影响因子：
2.2
通讯作者：
Primack BA
中科院分区：
文献类型：
--
作者：
Colditz JB;Tulikangas MC;Sidani JE;Dodson ZM;Woods MS;James AE;Primack BA
越来越多的青少年使用电子尼古丁输送系统（ENDS）是一个公共卫生问题。对这些产品征税是减少ENDS使用的一个可行办法，特别是在青少年中。税收的反对者认为，它使专业零售商（即vape商店）停业，从而减少了寻求减少伤害的成年吸烟者的ENDS的可用性。宾夕法尼亚州于2016年10月颁布了大量的ENDS税。这项研究旨在研究（1）在ENDS税颁布之前和之后宾夕法尼亚州vape商店的流行程度，以及（2）vape商店之间的ENDS零售许可合规性。我们在征收ENDS税前一个月和征收ENDS税后连续18个月在Yelp企业列表平台上对宾夕法尼亚州的vape商店进行了标准化搜索。然后，我们将列表与ENDS相关零售许可证的公共数据库进行比较，以确定合规状态。上市的vape商店数量以线性方式增长了23%。此外，当我们将零售商的最终名单与州税务机关的数据进行比较时，我们发现大约四分之一（22%-29%）的vape商店不符合维持有效ENDS零售许可证的要求。总体而言，宾夕法尼亚州的ENDS税收似乎并没有像预期的那样减少vape商店的流行。然而，必须更严格地执行税法，以确保零售商遵守税法。这些发现对全国范围内ENDS税收政策的实施和执行产生了影响，包括目前缺乏此类政策的州。
The growing use of electronic nicotine delivery systems (ENDS) among adolescents is a public health concern. Taxation of these products is a viable approach to reduce ENDS use, particularly among adolescents. Opponents of taxation posit that it puts specialty retailers (ie, vape shops) out of business, thereby reducing availability of ENDS for adult smokers seeking harm reduction. Pennsylvania enacted substantial ENDS taxes in October 2016. This study sought to examine (1) the prevalence of Pennsylvania vape shops before and after ENDS taxes were enacted and (2) ENDS retail licensing compliance among vape shops. We employed standardized searches for vape shops in Pennsylvania on the Yelp business-listing platform a month prior to and for 18 consecutive months following the imposition of ENDS taxes. We then compared listings to a public database of ENDS-related retail licenses to determine compliance status. The number of listed vape shops increased in a linear fashion by a magnitude of 23%. In addition, when we compared a final listing of retailers to data from the state tax authority, we found roughly a quarter (22%-29%) of vape shops to be noncompliant with maintaining a valid ENDS retail license. Overall, ENDS taxation in Pennsylvania has not appeared to reduce prevalence of vape shops as anticipated. However, stricter enforcement of the tax law is necessary to ensure compliance among retailers. These findings have implications for implementation and enforcement of ENDS tax policy nationwide, including states that currently lack such policies.