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1 Adam Hoffer, How Should Alternative Tobacco Products Be Taxed? 1 (2023)

handle is hein.taxfoundation/hwsudalt0001 and id is 1 raw text is: *TAX FOUNDATION How Should Alternative Tobacco Products Be Taxed? Adam Hoffer Director of Excise Tax Policy August 2023 Key Findings • New alternative nicotine products offer less harmful methods of consuming nicotine. Switching con- sumption from combustible cigarettes to the products saves lives. • To incentivize switching, safer nicotine products should receive a preferential tax rate compared to combustible cigarettes. • Despite conclusive scientific evidence, many Americans believe nicotine is a carcinogen when it is not. Tax rates based on nicotine content should be avoided. • An appropriate tax structure for alternative nicotine products is a specific tax per milliliter for vaping products and by weight for heated tobacco and modern oral products. • Reduced rates should be given to products that are less harmful, substitutes for combustible ciga- rettes, more difficult to mass consume, and not addictive. • Using evidence available at the time of this publication, four categories of tax rate reductions for less harmful alternative tobacco products are: 1. 50 percent reduction: very low nicotine cigarettes, loose tobacco 2. 75 percent reduction: heated tobacco products, moist oral tobacco 3. 90 percent reduction: vapor and modern oral (snuff, snus, and pouches) 4. 100 percent reduction: nicotine replacement therapies (gums, lozenges, and patches) The Tax Foundation is the world's leading nonpartisan tax policy 501(c)(3) nonprofit. For over 80 years, our mission has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity. TAX FOUNDATION 1325 G STREET, NW, SUITE 950, WASHINGTON, DC 20005 202-464-6200 1 taxfoundation.org

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