The Compensating Behavior of Smokers: Taxes, Tar, and Nicotine
利用1979和1987年美国国民健康访问调查数据，发现高烟草税州的吸烟者更可能吸食高焦油和尼古丁的香烟，虽然每日吸烟量减少，但总焦油和尼古丁摄入量不变，年轻吸烟者甚至增加，说明税收可能被补偿行为抵消部分健康收益。
Using data from the 1979 and 1987 National Health Interview Survey (NHIS), we test whether smokers alter their smoking habits in the face of higher taxes. Smokers in high-tax states are more likely to smoke cigarettes higher in tar and nicotine. Although taxes reduce the number of cigarettes consumed per day among remaining smokers, total daily tar and nicotine intake is unaffected. Young smokers, aged 18-24, are much more responsive to changes in taxes than are older smokers, and their total daily tar and nicotine intake actually increases after a tax hike. We illustrate that tax-induced compensating behavior may eliminate some health benefits generated by reduced smoking participation. A more appropriate tax might be based on the tar and nicotine content of cigarettes.