The pass-through of alcohol excise taxes to prices in OECD countries.
The pass-through of alcohol excise taxes to prices in OECD countries.
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DOI：
10.1007/s10198-020-01177-w
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发表时间：
2020-08
影响因子：
4.4
通讯作者：
Chaloupka, Frank J.
中科院分区：
文献类型：
--
作者：
Shang, Ce;Ngo, Anh;Chaloupka, Frank J.
税收对价格的转移率衡量税收增加一个单位时价格上涨了多少，这反过来又决定了税收政策在减少物质使用方面的有效性。利用2003年至2016年27个经济合作与发展组织(OECD)国家酒类价格和消费税的纵向数据，我们估计了各种酒精饮料-啤酒(1.24；95%顺：[0.67，1.81])、葡萄酒(2.4；95%顺：[1.7，3.11])、干邑(1.71；95%顺：[1.07，2.35])、杜松子酒(0.85；95%顺式酒：[0.34，1.35])、苏格兰威士忌(1.14；95%顺式酒：[0.52，1.75])和利口酒(1.98；95%顺式酒：[1.21，2.76])。虽然葡萄酒、干邑白兰地和利口酒的消费税被过度转移到价格上，但杜松子酒的消费税转移得很准确，或者转移得太少。啤酒和苏格兰威士忌的消费税可能会过度转移到价格上，但这些饮料的税收转嫁税率与1没有显著差异，我们不能完全排除税收转嫁到价格的可能性。对于价格较高的产品，大多数饮料类型的税收转嫁到价格上也更高。动态模型进一步显示葡萄酒和啤酒税对价格的滞后影响，表明定价策略可能针对低价啤酒和葡萄酒。
Tax pass-through rates to prices measure how much prices increase when taxes are increased by one unit, which will in turn determine the effectiveness of taxation policies in reducing substance use. Using longitudinal data of alcohol prices and excise taxes from 27 Organization for Economic Cooperation and Development (OECD) countries from 2003 to 2016, we estimate the tax pass-through rates to prices for a variety of alcoholic beverages – beer (1.24 ; 95% CIs: [0.67, 1.81]), wine ( 2.4; 95% CIs: [1.7, 3.11]), Cognac (1.71; 95% CIs: [1.07, 2.35]), Gin (0.85; 95% CIs: [0.34, 1.35]), Scotch whisky (1.14; 95% CIs: [0.52, 1.75]), and Liqueur Cointreau (1.98; 95% CIs: [1.21, 2.76]). While excise taxes on wine, Cognac, and Liqueur Cointreau are over-shifted to prices, taxes on Gin are exact- or under-shifted. Excise taxes on beer and Scotch whisky are likely over-shifted to prices, but the tax pass-through rates for these beverages are not significantly different from 1 and we cannot completely rule out exact pass-through of taxes to prices. The tax pass-through to prices for most beverage types is also higher for higher-priced products. Dynamic model further shows a lagged impact of wine and beer taxes on prices, indicating pricing strategies that may target lower-priced beer and wine.
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影响因子：
5.2
作者：
Shang, Ce;Lee, Hye Myung;O'Connor, Richard J.
通讯作者：
O'Connor, Richard J.
影响因子：
8.4
作者：
Mankiw, N. Gregory;Weinzierl, Matthew;Yagan, Danny
通讯作者：
Yagan, Danny
影响因子：
3.4
作者：
Blanchette, Jason G.;Lira, Marlene C.;Naimi, Timothy S.
通讯作者：
Naimi, Timothy S.
影响因子：
6
作者：
Ally, Abdallah K.;Meng, Yang;Meier, Petra S.
通讯作者：
Meier, Petra S.
影响因子：
5.5
作者：
Naimi, Timothy S.;Daley, James I.;Jernigan, David H.
通讯作者：
Jernigan, David H.