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September 10, 2025

The Differential Pass-Through of Taxes to Prices: A cross-country analysis of cigarettes and novel nicotine products

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Authors

EDEstelle DauchySFSamantha Filby

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Overview

Cross-country analysis reveals tax pass-through disparities among cigarettes, e-cigarettes, and heated tobacco products, suggesting diverse fiscal strategies.

Key Points

  • Tax pass-through is essential to understanding how taxes affect retail prices for nicotine products.
  • Findings indicate that cigarette and e-cigarette taxes are typically over-shifted to prices, especially in high-income countries.
  • Analysis utilized two-way fixed effects models on a unique dataset from over 60 countries between 2014 and 2023.
  • Results suggest that tailored tax strategies across all nicotine products may more effectively reduce consumption levels.

Cite This Study

Dauchy et al. (2025) studied this question.

synapsesocial.com/papers/68c1bd3b54b1d3bfb60ee7b2https://doi.org/10.21203/rs.3.rs-7075930/v1
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