Cigarette Taxes and Older Adult Smoking: Evidence from the Health and Retirement Study
利用健康与退休研究数据，发现50岁以上吸烟者对香烟税增加反应温和：每包税涨1美元（131.6%）使日均吸烟量减少3.8-5.2%，且不同人群反应有差异，对老龄化社会的公共健康政策有参考价值。
In this study, we use the Health and Retirement Study to test whether older adult smokers, defined as those 50 years and older, respond to cigarette tax increases. Our preferred specifications show that older adult smokers respond modestly to tax increases: a $1.00 (131.6%) tax increase leads to a 3.8-5.2% reduction in cigarettes smoked per day (implied tax elasticity = -0.03 to -0.04). We identify heterogeneity in tax elasticity across demographic groups as defined by sex, race/ethnicity, education, and marital status and by smoking intensity and level of addictive stock. These findings have implications for public health policy implementation in an aging population.