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The Impact of Innovative Tax Proposals on Purchase Patterns

ETM Taxes Study 1: The Impact of Innovative Tax Proposals on Purchase Patterns

Status
Completed
Phases
NA
Study type
Interventional
Source
ClinicalTrials.gov
Registry ID
NCT05370313
Enrollment
285
Registered
2022-05-11
Start date
2023-04-11
Completion date
2025-06-10
Last updated
2025-09-18

For informational purposes only — not medical advice. Sourced from public registries and may not reflect the latest updates. Terms

Conditions

Cigarette Smoking

Brief summary

This study will investigate the effect of four tax proposals (i.e. Tobacco Parity, Nicotine-Content, Harm-Reduction, and Modified Risk Tobacco Product-related taxes) on tobacco product purchasing patterns.

Detailed description

This study experimentally examines the effects of largely untried integrated tax proposals. Four tax proposals will be modeled: Tobacco Parity, Nicotine-Content, Harm-Reduction, and MRTP. Tobacco products are placed into three tax tiers: high-, medium-, and no-tax, according to the goals of each proposal. In a within-subjects design, cigarette smokers will complete two control (market price) trials and four conditions in the Experimental Tobacco Marketplace, representing each of the four tax proposals. Within each condition, taxes will be increased proportionally across 5 trials (relative to tax tier) to examine how cigarette purchasing, substitution, and poly-tobacco purchasing (i.e., diversity in products purchased) are affected.

Interventions

BEHAVIORALMarket Price Condition (control)

Nicotine/tobacco products available in the Experimental Tobacco Marketplace at market price. Cigarette taxes increased across trials at the same magnitudes used in the tax conditions.

BEHAVIORALTobacco Parity Tax Condition

Tobacco products in the Experimental Tobacco Marketplace are placed into three tax tiers: high-, medium-, and no-tax. In this condition, all tobacco products are placed in the high-tax tier while products that do not contain tobacco (e.g., herbal cigarettes and nicotine-free ENDS) are placed in the medium-tax tier. Nicotine Replacement Therapy products are placed in the no-tax tier.

BEHAVIORALNicotine-Content Tax Condition

Tobacco products in the Experimental Tobacco Marketplace are placed into three tax tiers: high-, medium-, and no-tax. In this condition, products with greater than 3 mg nicotine per single unit are placed in the high-tax tier, products with 0.6-3.0 mg/unit in the medium-tax tier, and those with 0.5 mg/unit or less in the no-tax tier.

BEHAVIORALHarm-Reduction Tax Condition

Tobacco products in the Experimental Tobacco Marketplace are placed into three tax tiers: high-, medium-, and no-tax. In this condition, all combustible products with high abuse liability are placed in the high-tax tier. All non-combustible products or combustible products with low abuse liability are placed in the medium-tax tier. Nicotine Replacement Therapy products are placed in the no-tax tier.

BEHAVIORALModified Risk Tobacco Product (MRTP) Tax Condition

Tobacco products in the Experimental Tobacco Marketplace are placed into three tax tiers: high-, medium-, and no-tax. In this condition, all non-MRTP tobacco products are placed in the high-tax tier, MRTPs are placed in the medium-tax tier, and Nicotine Replacement Therapy products are placed in the no-tax tier.

Sponsors

Roswell Park Cancer Institute
CollaboratorOTHER
Virginia Polytechnic Institute and State University
Lead SponsorOTHER

Study design

Allocation
RANDOMIZED
Intervention model
CROSSOVER
Primary purpose
BASIC_SCIENCE
Masking
NONE

Intervention model description

Participants will each complete two control trials and four Experimental Marketplace conditions, representing each of the four tax proposals. The order of tax proposal conditions will be determined randomly. Within each condition, taxes will be increased proportionally across 5 trials to examine how cigarette purchasing, substitution, and poly-tobacco purchasing (i.e., diversity in products purchased) are affected.

Eligibility

Sex/Gender
ALL
Age
21 Years to No maximum
Healthy volunteers
No

Inclusion criteria

* provide informed consent * provide a breath carbon monoxide sample ≥ 8 ppm, * be at least 21 years of age (the legal age to purchase tobacco), * smoke at least 10 cigarettes daily, and * use other tobacco products less than weekly.

Exclusion criteria

* report uncontrolled physical or mental health conditions (e.g., uncontrolled diabetes, high blood pressure, major depressive disorder, etc.), * use of smoking cessation medications (e.g., nicotine replacement, bupropion, varenicline) in the past 30 days, * report concrete, immediate plans to alter/quit using their usual tobacco products in the next 30 days, * be pregnant or lactating, or * have plans to move out of the area during the experiment.

Design outcomes

Primary

MeasureTime frameDescription
Quantity of Tobacco Products Purchased in the High-Tax Tier - Product demand (intensity and elasticity)1 dayPurchasing of high-tax tier products in the ETM conditions will be fit to a commonly used exponential demand model that quantifies the relationship between the multiplicative tax factor (e.g., 2 times base tax rate) and purchasing of high-tax tier products. This demand analysis (which assumes a negative association between price and purchasing) will be used in the high-tax tier products because participants will be conventional cigarette smokers and these products (when available) will always be in that tier. As such, we expect participants to defend their purchase of cigarettes in the high-tax tier under a variety of conditions. Demand estimates will be obtained for each participant in each tax proposal.
Quantity of Tobacco Products Purchased in the Medium- and No-tax tiers - Product substitution (intensity and slope)1 dayPurchasing of medium- and no-tax products in the ETM conditions will be fit to ordinary least squares regression for each tax tier. This yields slope measures of each tax tier's product purchasing, wherein more positive slopes indicate greater substitution (i.e., greater increases in purchasing of substitutes as tax magnitudes increase). Ordinary least squares regression is used here to model purchasing in the medium- and no-tax tier because it is capable of measuring positive slopes, indicative of substitution, and distinguishing these tiers from those that do not show substitution. In the event this relationship is non-linear, we will consider other relevant models.

Countries

United States

Outcome results

None listed

Source: ClinicalTrials.gov · Data processed: Feb 4, 2026