WEST DES MOINES, IOWA (September 23, 2026) — A study by a Des Moines University Medicine and Health Sciences researcher sought to answer this question: What happens to children when states increase their e-cigarette taxes?
Research by Jason Semprini PhD MPP, assistant professor of public health, published in the International Journal of Drug Policy, suggests that pursuing "tax parity," or imposing equivalent taxes and restrictions on cigarettes and alternative nicotine products, may lead to increased cigarette use.
In fact, he found that a $1 increase in e-cigarette taxes (referred to as ENDS taxes) increased the likelihood that a child was exposed to cigarette smoking in the home by 16%.
However, this effect was observed only in households with lower levels of educational attainment, likely because of the regressive nature of taxes and their disproportionate burden on lower socioeconomic populations.
"Smoking doesn't just harm the smoker," Semprini says.
"Secondhand smoke has terrible consequences, especially for children, but no one had yet considered how these ENDS taxes might impact exposure to secondhand smoke among children."
The finding extends previous research by health economists showing that ENDS taxes increase cigarette smoking overall.
"This is a huge problem, given that smoking is the leading cause of preventable disease and death," Semprini says.
"Moreover, a parent smoking in the home is a major predictor of future smoking behavior."
Cigarettes and non-combustible nicotine products, such as vapes and nicotine pouches, carry different levels of risk. While neither is considered safe, non-combustible products are generally less harmful than cigarettes.
By focusing on children's exposure to secondhand smoke, Semprini's research ultimately highlights a previously unexplored consequence of e-cigarette taxation.
