The Tobacco Tax Equity Act of 2021 Is a Blunt Instrument
The Tobacco Tax Equity Act of 2021 [1], introduced by U.S. Senate Majority Whip Dick Durbin (D-IL) and Senate Finance Committee Chair Ron Wyden (D-OR), with U.S. Representative Raja Krishnamoorthi (IL-D-08), seeks to raise the federal tax on cigars, pipe tobacco, smokeless tobacco and alternative nicotine delivery systems (ANDS) to match the tax on combustible cigarettes.[i] [2] From a harm reduction perspective, this strategy is too blunt of an instrument.
Harm reduction recognizes that people will, inevitably, engage in behaviors that may be risky and seeks to provide alternatives that reduce the risk associated with these behaviors. A harm reduction approach to tobacco product taxation involves ensuring that taxation levels are proportionate to the health risks of the product. This creates an incentive for people to choose less harmful products. Since the Tobacco Tax Equity Act of 2021 seeks to equalize taxes on all tobacc