Is implementing a provincial e-cigarette tax associated with a lower likelihood of e-cigarette initiation among high school students? Evaluating the experience in British Columbia using data from the COMPASS study, 2018-2021

Abstract

Background: This study evaluated the impact of an e-cigarette tax in British Columbia (BC) on youth e-cigarette use. Methods: This study used repeat cross-sectional and longitudinal samples of students attending high schools in four Canadian provinces in 2018/19 and 2020/21. Results: A difference-in-difference (DID) analysis indicated that the change in prevalence of ever and current e-cigarette use over time in BC was not significantly different from that in other provinces. Multi-level regression models suggested that students in BC had a lower likelihood of initiating e-cigarette compared to students in other provinces (OR 0.41, 95%CI 0.28-0.59). Conclusions: More research is required to understand the impact of tax policies on e-cigarette use changes among youth.