benefits of cigarette taxation may also extend beyond smoking to alcohol-related outcomes. However, surprisingly little attention has been allocated to the impact of cigarette taxation on drinking behaviors, and extant evidence indicates that increases in cigarette taxes are associated with reductions in drinking. In an adult sample, Lee and colleagues found that alcohol use consistently decreased as a function of increasing cigarette taxation in Taiwan (Lee, 2007; Lee et al., 2010). In an adolescent sample, Dee (1999) demonstrated a negative (but non-significant) relationship between higher cigarette taxes and reductions in alcohol consumption. To our knowledge, no prior study has considered the potential for crossover association of cigarette taxation on drinking outcomes using a longitudinal, epidemiological US sample.
