Skip to content

Effects of Tax Proposals and Cigarette Availability on Tobacco Purchasing

The Impact of Availability of Conventional Cigarettes and LNCs in the Context of Innovative Tax Proposals

Status
Recruiting
Phases
Unknown
Study type
Interventional
Source
ClinicalTrials.gov
Registry ID
NCT07142668
Enrollment
316
Registered
2025-08-27
Start date
2025-08-14
Completion date
2026-09-30
Last updated
2026-05-19

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

Conditions

Cigarette Smoking

Keywords

Experimental Tobacco Marketplace

Brief summary

This study will investigate the effects of normal-nicotine versus low-nicotine cigarette availability in the context of four tax proposals (Tobacco Parity, Nicotine-Content, Harm-Reduction, and Modified Risk Tobacco Product-based taxes) on tobacco product purchasing patterns in a virtual marketplace.

Detailed description

In a within/between subjects design, the investigators will use an Experimental Tobacco Marketplace (ETM) to systematically impose four innovative tobacco/nicotine tax proposals (Tobacco Parity, Nicotine-Content, Harm-Reduction, and Modified Risk Tobacco Product-related taxes) covering a broad range of tax magnitudes. Participants will complete two control trials and one tax proposal condition, with and without the conventional cigarettes available in the marketplace. Each condition (with and without conventional cigarettes) will include five price scenarios, with tax rates increasing across scenarios by a multiplicative factor. Tobacco products are placed into three tax tiers: high-, medium-, and no-tax, according to the goals of each proposal.

Interventions

BEHAVIORALHarm Reduction Tax - Normal Nicotine Cigarettes Available

In the Harm Reduction Tax Condition, tobacco products in the Experimental Tobacco Marketplace are placed into three tax tiers: high-, medium-, and no-tax. 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. The participant's preferred normal-nicotine content cigarettes are available in the marketplace. Participants complete two trials with all products offered at market price, and five trials with prices for each product increasing proportionally to tax tier.

BEHAVIORALHarm Reduction Tax - Normal Nicotine Cigarettes Not Available

In the Harm Reduction Tax Condition, tobacco products in the Experimental Tobacco Marketplace are placed into three tax tiers: high-, medium-, and no-tax. 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. The participant's preferred normal-nicotine content cigarettes are NOT available in the marketplace. Participants complete two trials with all products offered at market price, and five trials with prices for each product increasing proportionally to tax tier.

BEHAVIORALModified Risk Tobacco Product Tax - Normal Nicotine Cigarettes Available

In the Modified Risk Tobacco Products 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. The participant's preferred normal-nicotine content cigarettes are available in the marketplace. Participants complete two trials with all products offered at market price, and five trials with prices for each product increasing proportionally to tax tier.

BEHAVIORALModified Risk Tobacco Product Tax - Normal Nicotine Cigarettes Not Available

In the Modified Risk Tobacco Products 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. The participant's preferred normal-nicotine content cigarettes are NOT available in the marketplace. Participants complete two trials with all products offered at market price, and five trials with prices for each product increasing proportionally to tax tier.

BEHAVIORALNicotine Content Tax - Normal Nicotine Cigarettes Available

In the Nicotine-Content Tax Condition, 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. The participant's preferred normal-nicotine content cigarettes are available in the marketplace. Participants complete two trials with all products offered at market price, and five trials with prices for each product increasing proportionally to tax tier.

BEHAVIORALNicotine Content Tax - Normal Nicotine Cigarettes Not Available

In the Nicotine-Content Tax Condition, 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. The participant's preferred normal-nicotine content cigarettes are NOT available in the marketplace. Participants complete two trials with all products offered at market price, and five trials with prices for each product increasing proportionally to tax tier.

BEHAVIORALTobacco Parity Tax - Normal Nicotine Cigarettes Available

In the Tobacco 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. The participant's preferred normal-nicotine content cigarettes are available in the marketplace. Participants complete two trials with all products offered at market price, and five trials with prices for each product increasing proportionally to tax tier.

BEHAVIORALTobacco Parity Tax - Normal Nicotine Cigarettes Not Available

In the Tobacco 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. The participant's preferred normal-nicotine content cigarettes are NOT available in the marketplace. Participants complete two trials with all products offered at market price, and five trials with prices for each product increasing proportionally to tax tier.

Sponsors

Virginia Polytechnic Institute and State University
Lead SponsorOTHER
Roswell Park Comprehensive Cancer Center
CollaboratorUNKNOWN
National Cancer Institute (NCI)
CollaboratorNIH

Study design

Allocation
RANDOMIZED
Intervention model
PARALLEL
Primary purpose
BASIC_SCIENCE
Masking
NONE

Intervention model description

Participants will complete two control trials and one Experimental Marketplace condition, representing one of the four tax proposals. Within each tax policy group, each participant will complete five purchase scenarios in which conventional cigarettes are available and five in which conventional cigarettes are not available. In each condition, taxes will be increased proportionally across five trials to examine how cigarette purchasing and product substitution 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
Percent of Budget Allocated to Products from each Tax TierDay 1The investigators will measure the percent of each participant's study budget spent on products from each of the three tax tiers (high-, medium, and no-tax).

Secondary

MeasureTime frameDescription
Quantity of Products Purchased from each Tax TierDay 1The investigators will measure the quantity of individual units of tobacco/nicotine products purchased from each tax tier (high-, medium, and no-tax).

Countries

United States

Contacts

CONTACTKirstin Gatchalian
kmgatch@vtc.vt.edu540-526-2071
CONTACTMadeleine G Mason, Ph.D.
mgmason@vtc.vt.edu540-526-2114
PRINCIPAL_INVESTIGATORJeff S Stein, Ph.D.

Fralin Biomedical Research Institute at VTC

PRINCIPAL_INVESTIGATORChristine E Sheffer, Ph.D.

Roswell Park Comprehensive Cancer Center

Outcome results

None listed

Source: ClinicalTrials.gov · Data processed: May 20, 2026