Excise taxes and pricing activities of e-liquid products sold in online vape shops.
Excise taxes and pricing activities of e-liquid products sold in online vape shops.
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DOI：
10.1136/tobaccocontrol-2021-057033
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发表时间：
2023-12-13
期刊：
影响因子：
5.2
通讯作者：
Shang, Ce
中科院分区：
文献类型：
--
作者：
Ma, Shaoying;Jiang, Shuning;Ling, Meng;Lu, Bo;Chen, Jian;Shang, Ce
尽管电子烟消费税具有防止电子烟使用的启动和升级的巨大潜力，但关于在线电子烟商店的定价活动的信息很少，在基于网络的销售期间税收执行得如何仍不清楚。我们研究了在美国全国范围内销售的流行在线电子烟商店的电子液体定价活动，并介绍了这些商店如何根据电子烟征税的州和地方司法管辖区的发货地址收取消费税。我们使用网络数据提取从五家在线电子烟商店收集电子液体销售价格，标准化电子液体产品的价格，并显示整个样本和每个商店的电子液体价格分布，以及各州/地方司法管辖区和商店之间的消费税差异。价格数据是从商店网站上刮来的，时间是2021年2月至5月。我们从五家商店收集了14477种电子液体产品的数据。在我们的样本中，电子液体的平均价格为0.25美元/毫升，中间价为0.20美元/毫升。网上销售的E-Liquid产品非常实惠，平均价格低于使用其他来源(如自我报告、销售数据)估计的价格。此外，在线商店收取的州消费税不一致，不符合县级或市级的消费税。网上销售的电子烟产品定价较低，在线购买渠道需要更严格地执行电子烟消费税。
Although e-cigarette excise taxes have great potential to prevent the initiation and escalation of e-cigarette use, little information is available on pricing activities of online vape shops, and how well taxation is implemented during web-based sales remains unclear. We examine e-liquid pricing activities in popular online vape shops that sell nationwide in the USA and present how those stores charge excise taxes based on shipping addresses in states and local jurisdictions that have e-cigarette taxation in place. We collect e-liquid sales prices from five online vape shops using web data extraction, standardise prices for e-liquid products, and present e-liquid price distribution in the whole sample and in each store, as well as variations of excise taxes across states/local jurisdictions and between stores. The price data were scraped from the store websites from February to May in 2021. We collected data on 14 477 e-liquid products from five stores. The average price of e-liquids is $0.25/mL, and the median price is $0.20/mL in our sample. E-liquid products sold online are very affordable and the average prices are lower compared with price estimates using other sources (eg, self-reports, sales data). In addition, online stores charge state excise taxes inconsistently and fail to comply with county-level or city-level excise taxes. E-liquid products sold online are priced low, and stricter enforcement of e-cigarette excise tax is needed in online purchasing channels.
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影响因子：
7.4
作者：
Chew R;Wenger M;Guillory J;Nonnemaker J;Kim A
通讯作者：
Kim A
影响因子：
5.1
作者：
Huang, Jidong;Gwarnicki, Cezary;Chaloupka, Frank J.
通讯作者：
Chaloupka, Frank J.
影响因子：
5.5
作者：
Giovenco, Daniel P.;Lewis, M. Jane;Delnevo, Cristine D.
通讯作者：
Delnevo, Cristine D.
影响因子：
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作者：
Cheney, Marshall;Gowin, Mary;Wann, Taylor Franklin
通讯作者：
Wann, Taylor Franklin
影响因子：
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作者：
Wagoner, Kimberly G.;Song, Eunyoung Y.;Wolfson, Mark
通讯作者：
Wolfson, Mark