Taxation of Emerging Tobacco Products: 2022 Update

This Report was written by Frank J. Chaloupka and John A. Tauras. The report examines the emergence of new tobacco-based and nicotine products and how governments have adapted existing tobacco taxation strategies to address them. The authors assess current tobacco product and vaping taxes in U.S. states, as well as the challenges that policy makers face in the taxation of electronic cigarettes and other vaping products. Based on these experiences, the report develops a set of recommendations for the implementation of effective and practical taxes of emerging tobacco products on a state or federal level.

A Policy Brief based on this Report can be found here.