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Studie belegt: Nähern sich die Preise für Liquid dem Tabak sinken die Steuereinnahmen (15.07.2020)

Die Forscher Ayda A. Yurekli, Patricia Kovacevic, Emil Sunley und Karthik Ranganathan
haben in ihrer Studie vom 15. Juli 2020  Government intervention in the market for electronic nicotine delivery systems (ENDS). The known, the unknown and challenges festgestellt das eine Besteuerung der E-Zigarette nur sehr vorsichtig vorgenommen werden darf. Dabei stellte sich heraus das es für eine Maximierung der Verbrauchssteuereinnahmen zwingend erforderlich ist, dass eine gewisse Preisdifferenz zwischen Liquid und Zigarettenpackung notwendig ist. (siehe Grafik Preisdifferenz) Der Verlust der Tabaksteuer würde aber durch Mehreinnahmen in der Verbrauchssteuer wieder wett gemacht werden. (Siehe Grafik Verbrauchssteuer)

Revenue-generating potential of cigarettes and e-cigarettes

Historically, cigarettes have been taxed to generate revenue and reduce consumption, with perhaps the former weighted more heavily in political decision-making. Cigarettes are considered the best candidate for higher taxes and revenues given low price sensitivity of smokers (low price elasticity), having low to zero close substitutes (as the tax-induced price increases, there is no close, alternative to switch) and keeping manufacturing limited to just a few companies (minimizing revenue-collection costs) (World Bank, 1999).
Although evidence suggests that ENDS could challenge important revenue-generating characteristics of cigarettes (as close substitutes), ENDS do not possess these characteristics themselves. They do, however, have significant health benefits over cigarettes. These revenue characteristics thus may pose additional challenges for governments with respect to regulation, specifically with respect to taxation.
The loss of government revenue in a low-tax ENDS regime could be made up by increasing the rate on a general consumption tax – namely, the value-added tax in most countries – or by increasing the rate on cigarettes as the availability of reduced risk alternatives makes it politically easier to raise taxes on cigarettes. Moreover, imposing a low tax on ENDS would signal that these products are less harmful than cigarettes and counter the increasingly common perception that they are as harmful as cigarettes.

Ayda A. Yurekli, Patricia Kovacevic, Emil Sunley und Karthik Ranganathan