Association between tax structure and cigarette consumption: findings from the International Tobacco Control Policy Evaluation (ITC) Project
Association between tax structure and cigarette consumption: findings from the International Tobacco Control Policy Evaluation (ITC) Project
复制标题
DOI：
10.1136/tobaccocontrol-2017-054160
复制
发表时间：
2019-05-01
期刊：
影响因子：
5.2
通讯作者：
O'Connor, Richard J.
中科院分区：
文献类型：
--
作者：
Shang, Ce;Lee, Hye Myung;O'Connor, Richard J.
背景最近的研究表明，更大的价格波动和更多的避税机会与税收结构偏离特定的统一结构有关。这些研究结果表明，税收结构以外的具体统一的一个可能会导致更多的卷烟consumption.Objective本文旨在研究如何卷烟税收结构与卷烟consumption.Methods我们使用的调查数据取自国际烟草控制政策评估项目在17个国家进行分析。自我报告的卷烟消费量被汇总为每个调查国家和浪潮的平均值。调整后的社会人口特征，平均税收和年固定effects.Findings我们的研究提供了重要的实证证据，税收结构和卷烟消费之间的关系的税收结构对卷烟消费的影响估计使用广义估计方程。我们发现，从特定到从价结构的变化与6%-11%的卷烟消费量增加有关。此外，从统一到分层结构的变化与卷烟消费量增加34%-65%有关。研究结果与现有证据一致，表明统一和具体的税收结构是减少烟草消费的最有效税收结构。
Background Recent studies show that greater price variability and more opportunities for tax avoidance are associated with tax structures that depart from a specific uniform one. These findings indicate that tax structures other than a specific uniform one may lead to more cigarette consumption.Objective This paper aims to examine how cigarette tax structure is associated with cigarette consumption.Methods We used survey data taken from the International Tobacco Control Policy Evaluation Project in 17 countries to conduct the analysis. Self-reported cigarette consumption was aggregated to average measures for each surveyed country and wave. The effect of tax structures on cigarette consumption was estimated using generalised estimating equations after adjusting for sociodemographic characteristics, average taxes and year fixed effects.Findings Our study provides important empirical evidence of a relationship between tax structure and cigarette consumption. We find that a change from a specific to an ad valorem structure is associated with a 6%-11% higher cigarette consumption. In addition, a change from uniform to tiered structure is associated with a 34%-65% higher cigarette consumption. The results are consistent with existing evidence and suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption.