Assessment of the Perceived Impact of Taxation upon Smoking Behavior—Implications for Health Education

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Abstract
The purpose of this study was to assess the perceived impact of increased taxation upon smoking behavior. Results indicated that although subjects were equally divided in their favoring a tax increase on cigarettes, non-smokers and ex-smokers were much more in favor of a tax increase than were smokers. However, no difference was noted between the amount of cigarette consumption and the favoring of a tax increase. Both regular and occasional smokers were against it. A majority of smokers indicated they would stop smoking or cut-down if a $.50 or $1.00 tax were initiated. Also, the higher the tax the greater the perceived effect. It appears that a tax increase on cigarettes would act primarily to deter the continuation of smoking behavior, and encourage a reduction of consumption for others. It would have a significant but lesser effect upon initiation of smoking behavior.

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