The Impact of Excise Tax Policy Implementation on E-Cigarette Consumption: An Analysis of Consumer Attitudes and Repurchase Behavior in Malabon City

Jeremiah Palmiano (), Adolf Josef Yao, Porfirio Catolico, Willam Enrique, Solomon Oluyinka and Jefferson Cruz
Additional contact information
Jeremiah Palmiano: City of Malabon University
Adolf Josef Yao: City of Malabon University
Porfirio Catolico: City of Malabon University
Willam Enrique: City of Malabon University
Solomon Oluyinka: City of Malabon University
Jefferson Cruz: City of Malabon University

A chapter in Entrepreneurship and Human-Centric Business Strategies for Social and Economic Resilience, 2026, pp 1001-1015 from Springer

Abstract: Abstract Excise tax policies are increasingly used to regulate e-cigarette consumption, but their impact on consumer behavior remains complex. Understanding how these policies influence attitudes and purchasing decisions is essential for effective regulation and public health strategies. While prior studies have examined taxation effects, fewer have explored the roles of consumer awareness, fairness perceptions, affordability concerns, and government intent in shaping attitudes and repurchase intentions. This study analyzes how excise tax implementation affects consumer perceptions and behavior regarding e-cigarettes. Using a quantitative research design, data were collected and examined through regression analysis and correlation matrices to assess relationships between key factors. Consumer awareness emerged as the most significant influence on attitudes toward e-cigarette consumption, with fairness and affordability playing lesser roles. The government’s intent was found to have the weakest impact. Additionally, attitude was the strongest predictor of repurchase intention, with fairness and awareness also affecting purchasing behavior indirectly. Findings suggest that taxation alone may not effectively influence consumer behavior. A combination of fair tax policies, affordability considerations, and, most critically, awareness campaigns can improve consumer perceptions and promote responsible purchasing decisions. Policymakers should prioritize educational initiatives to inform consumers about the rationale and benefits of excise tax policies, ensuring that such measures are viewed as fair and justifiable. Integrating taxation with consumer education can create informed and responsible consumption patterns.

Keywords: Strategic cost management; Activity-based costing; Target costing; Life cycle costing; Small and medium enterprises (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-95-6415-6_63

Ordering information: This item can be ordered from
http://www.springer.com/9789819564156

DOI: 10.1007/978-981-95-6415-6_63

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().