The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.
The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.
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DOI：
10.1111/add.12818
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发表时间：
2015-03
期刊：
影响因子：
--
通讯作者：
Naimi TS
中科院分区：
文献类型：
--
作者：
Xuan Z;Chaloupka FJ;Blanchette JG;Nguyen TH;Heeren TC;Nelson TF;Naimi TS
美国的研究对有关酒精需求的税收弹性的文献贡献很大，大多数美国研究都依赖于啤酒的特定消费税（基于数量的）作为酒精税的代理。本文的目的是比较这种传统的酒精税措施与更全面的税收措施（包括多种税收和饮料类型）之间的关系分析酒精税和成年人狂饮流行在美国各州。2001年至2010年美国州消费税、从价税和销售税的数据来自酒精政策信息系统和其他来源。对于510个州的年度分层，我们制定了一系列加权税每饮料的措施，纳入税收和饮料类型的各种组合，并将这些措施与行为风险因素监测系统调查的州一级成人酗酒患病率数据。在所有年份的汇总分析中，使用综合税收措施的模型解释了约20%的州酗酒流行率，并记录了更多的负税收弹性（-0.09，P=0.02 vs-0.005，P=0.63）和价格弹性（-1.40，P<0.01 vs-0.76，P=0.15）与仅使用基于量的税收的模型相比。在按年份分层的分析中，使用啤酒综合税收措施的模型的R平方在整个研究期间保持稳定（P=0.11），而仅依赖于基于数量的税收的模型的R平方下降（P<0.01）。与基于数量的税收措施相比，结合税收措施（即那些将基于数量的税收和基于价值的税收）产生实质性的改善模型拟合，并发现更多的负税收弹性和价格弹性预测成人酗酒流行在美国各州。
U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states.
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影响因子：
9.8
作者：
DELIPALLA, S;KEEN, M
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KEEN, M
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120.7
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