Recettes potentielles de la taxation des e-cigarettes et comparaison des coûts annuels de l'utilisation quotidienne des e-cigarettes par rapport au tabagisme quotidien chez les adultes sud-africains.

Agaku, I., Egbe, C.O. and Ayo-Yusuf, O.A., 2021.

This study seeks to inform policymaking under the proposed ‘The Control of Tobacco and Electronic Delivery Systems Bill’ by showing the potential benefit of taxing e-cigarettes and comparing daily e-cigarette use and cigarette use among the South African adult population. The study extracted e-cigarette retail prices from 231 South African e-cigarette vendor websites and compared the annual costs associated with daily cigarette smoking in the 2018 South African Social Attitudes Survey (SASAS) versus daily e-cigarette use based on cumulative costs of consumables plus device costs. The findings concluded that daily costs were higher for e-cigarettes than cigarettes. The study also estimated that at least ZAR 900 million could be generated from taxing e-cigarettes at 75% of the cigarette excise rate as proposed by the Minister of Health. The study also recommended levying an e-cigarette excise tax to help reduce youth access given their price sensitivity, while still providing flexible options for adult smokers seeking ways to quit and reduce tobacco-related harms.