Tobacco taxes as a community protective factor against cognitive decline in later life

Abstract

AbstractINTRODUCTIONPrior work has suggested that encouraging smoking cessation could be an important tool for curbing later‐life cognitive decline and cognitive disparities. This study investigates whether higher cigarette taxes were associated with lower odds of subjective cognitive decline (SCD) and lesser cognitive disparities.METHODSUsing the Behavioral Risk Factor Surveillance System data collected between 2019 and 2021, this study estimates logistic regression models predicting SCD by average state cigarette taxes in the last 5, 10, and 20 years, with gradual adjustment for sociodemographic and state characteristics.RESULTSThe results show that higher cigarette taxes were associated with decreased odds of SCD only in models without adjustment. Among Hispanics only, higher taxes were associated with lower odds of SCD.DISCUSSIONThe lower rates of SCD in states with higher cigarette taxes could be explained by their different sociodemographic characteristics. Future research should explore the mechanisms that underlie the observed association among Hispanic Americans.