Int. J. Environ. Res. Public Health 2011, 8 1672 price/tax avoidance behaviors on cessation outcomes. Smokers who engaged in any price/tax avoidance behaviors were 28% less likely to report cessation. Persons using low/untaxed sources were less likely to quit at follow up, those purchasing cartons were less likely to make quit attempts and quit, and those using discount cigarettes were less likely to succeed, conditional on making attempts. Respondents who utilized multiple behaviors simultaneously were less likely to make quit attempts and to succeed. SES did not modify the effects of price minimizing behaviors on cessation outcomes. The data from this paper indicate that the availability of lower priced cigarette alternatives may attenuate public health efforts aimed at to reduce reducing smoking prevalence through price and tax increases among all SES groups. Keywords: tobacco; cessation; price; tax; policy; socio-economic status 1. Introduction Raising cigarette prices has been shown to be an effective way to control smoking [1-5], as past literature has demonstrated that higher cigarette prices result in decreased cigarette consumption, increased quit attempts, and higher rates of smoking cessation [4-8]. Among US adults, a 10% increase in price is estimated to result in a 3–5% decrease in cigarette demand, while most estimates center around a 4% reduction [3,9-12]. Price elasticity estimates for Western European countries are similar to those of the US and other high income countries [13]. In Canada widespread smuggling problems can make price elasticity calculations difficult; however, after adjusting for smuggling, estimates are close to those in other high-income countries again centering on a 4% reduction in demand for a 10% increase in price [14]. Tax-induced cigarette price increases may represent a key policy option to drive cessation as evidence suggest they are effective in reducing smoking prevalence and result in large gains in both total and quality adjusted life years [15]. According to the Centers for Disease Control and Prevention, smokers with lower incomes, those from minority populations, and those who are younger are more likely to reduce the number of cigarettes smoked per day or quit in response to a price increase [16]. In addition to econometric evidence, other literature also supports the hypothesis that higher prices result in decreased consumption. For example, after a tax increase in Massachusetts [17], there was a decline in the number of packs of cigarettes taxed per capita sold. Immediately following a tax increase in California [18], a significantly greater proportion of smokers reported making quit attempts. Additionally, after intense tobacco control measures were enacted in New York City in 2002, the smoking prevalence decreased 11% largely due to the rapid and large increase in both state and city excise taxes [4]. The interaction between socio-economic status (SES) and response to tobacco control policies represents a potentially important avenue to reduce disparities in tobacco use. A review addressing the social inequalities in smoking for various tobacco control policies published by the Centre for Review and Dissemination (University of York, 2008) found strong evidence of a negative social gradient between income and the price of tobacco products. This indicates that minority or disadvantaged