In all, 231 (12.37%) smokers reported crossborder shopping of cigarettes.][7] They were more likely to live in a German Bundesland (State) near countries with cheaper cigarettes-that is, Luxemburg, Poland and the Czech Republic (x 2 (15) = 145.67;p,0.001).Significantly fewer cross-border shoppers reflected on their smoking behaviour because of the upcoming tax increase: 79 (34.20%) with access to foreign cigarettes versus 771 (47.10%) with no access (x 2 (1) = 13.58;p,0.001).Smokers with access to cross-border shopping differed significantly in their intention to change behaviour before the cigarette excise tax increases (x 2 (3) = 19.29;p,0.001).Significantly fewer smokers with access to foreign cigarettes intended to reduce or quit smoking and significantly more did not intend to change their smoking behaviour (table 1).There was almost no difference for the intention to switch to a cheaper brand.As intentions are an important predictor for behaviour change, we may assume that access to cheaper cigarettes across the border also decreases the effect of tobacco tax increases on cessation and reduced consumption.Effective tobacco control measures to reduce the availability of different ways of evading price increases, such as cross-border shopping, are urgently needed to realise the full potential effect of tobacco tax increases.
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Chapman et al. (2007) studied this question.
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