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Are increases in cigarette taxation regressive?

P Borren¹, M Sutton

¹Department of Economics, Lincoln University, New Zealand.

Health Economics

|December 1, 1992

Summary

Cigarette tax increases in the UK disproportionately burden lower social classes, despite reducing smoking across all groups. This study finds no evidence that price-elasticity of smoking varies significantly by social class.

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Area of Science:

Public Health
Health Economics
Tobacco Control

Background:

Cigarette taxation is a key public health tool to reduce smoking prevalence.
The distributional impact of tobacco tax increases, particularly on different socioeconomic groups, remains a critical area of research.
Previous studies suggested increasing price-elasticity of demand for cigarettes by social class in the UK.

Purpose of the Study:

To re-evaluate the regressivity of cigarette taxation in the United Kingdom using updated data.
To examine the relationship between social class and the price-responsiveness of smoking behavior.
To determine the distributional impact of cigarette tax increases across different socioeconomic strata.

Main Methods:

Analysis of the latest published data from Tobacco Advisory Council surveys.
Re-evaluation of the price-elasticity of cigarette demand across various social classes.
Comparison of tax burden as a proportion of income across different social classes.

Main Results:

The extended dataset shows no evidence of increasing price-elasticity by social class.
No clear pattern in smoking behavior price responsiveness was found across different social classes.
Cigarette tax increases disproportionately affect lower social classes (social class five) more than higher social classes (social class one).

Conclusions:

Increases in cigarette taxation in the UK are regressive, falling heaviest on the lowest social classes.
The regressive nature of cigarette taxation is amplified when considered as a proportion of relative incomes.
Policy implications regarding the distributional effects of tobacco tax policies need careful consideration.

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