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US and International Evidence on Factors Leading to Tax Avoidance and Evasion and Their Impact on Drinking Behaviors and Consequences

美国和国际关于导致避税和逃税的因素及其对饮酒行为和后果的影响的证据

基本信息

批准号：
9330760
负责人：
Ce Shang
金额：
$ 16.26万
依托单位：
UNIVERSITY OF ILLINOIS AT CHICAGO
依托单位国家：
美国
项目类别：
财政年份：
2016
资助国家：
美国
起止时间：
2016-08-15 至 2018-07-31
项目状态：
已结题

项目摘要

DESCRIPTION (provided by applicant):Tax avoidance using legal means and tax evasion using illegal means (e.g. smuggling) may significantly undermine the effectiveness of raising taxes as the most effective policy to reduce drinking and related harms. As tax or price increases, consumers can switch down to low-priced products resulting from tax avoidance and evasion instead of reducing alcohol use. Furthermore, tobacco research shows that vulnerable populations, such as young, low-income, and minority consumers, are more likely to engage in tax avoidance and evasion, suggesting that it may exacerbate disparities in drinking and related consequences. In this Pathway to Independence proposal, I will fill in the research gap by examining factors that may contribute to alcohol tax avoidance and evasion, which include the incentives for cross-border shopping and smuggling, complicated tax structures that rely more on ad valorem taxes or differentiate by tiers, and manufacturers' market power that alters the effect of tax structure on tax avoidance by setting and maintaining prices and price ranges. In particular, I will apply a novel approach to measure incentives for cross-border shopping and smuggling, using Geographic Information System (GIS) methods, which incorporate specific, excise, and sales taxes, absolute distance to lower tax jurisdictions, the size of the tax difference, travel time based on road and highway conditions, and population distribution. The proposed research is also timely as the manufacturers' market power has been altered by rapidly growing independent craft breweries and wineries, which may significantly impact tax avoidance by decreasing manufacturers' power to set prices. Findings from the proposed study will also inform policy makers about how to improve the effectiveness of taxation policies, particularly among vulnerable populations. There are four specific aims: 1) to identify the relationship between alcohol tax structure and price variability that reflects opportunities for ta avoidance; 2) to examine the effects of tax avoidance and evasion, resulting from complicated tax structures and incentives for cross-border shopping and smuggling, on alcohol use and consequences; 3) to examine the impact of manufacturers' market power on tax avoidance and consequences, through its responses to changes in tax structure; and 4) to examine the effects of increased affordability of alcoholic beverages on drinking and related consequences, focusing on vulnerable populations. As a young investigator who specializes in studying tobacco use behaviors and tobacco control policies, I seek to expand the scope of my research. The proposed study will integrate my expertise in tobacco economics with essential training in GIS and spatial analyses, as well as in alcohol taxation and policy research. This will provide me with the expertise to conduct a comprehensive analysis to study disparities in alcohol policy effectiveness in the long run as an independent investigator. In addition, the proposed work will be mentored by an interdisciplinary team of experts (Drs. Chaloupka, Chriqui, and Slater) whose research fields are complementary to each other. The mentorship I will receive from them, as well as the excellent research environment, resources, and career development activities offered by the Institute for Health Research and Policy and the greater UIC community, will assist me in completing the proposed study and making a successful transition into an independent research career.

描述（由申请人提供）：使用合法手段避税和使用非法手段（例如走私）逃税可能会严重损害提高税收作为减少饮酒和相关危害的最有效政策的有效性。随着税收或价格上涨，消费者可能会转而购买低价产品，以避税和逃税，而不是减少饮酒。此外，烟草研究表明，弱势群体，如年轻人、低收入和少数族裔消费者，更有可能进行避税和逃税，这表明这可能会加剧饮酒方面的差异和相关后果。在这份《独立之路》提案中，我将通过研究可能导致酒类避税和逃税的因素来填补研究空白，其中包括跨境购物和走私的激励措施、更多依赖从价税或按等级区分的复杂税收结构，以及制造商的市场力量，通过设定和维持价格和价格范围来改变税收结构对避税的影响。特别是，我将采用一种新颖的方法来衡量跨境购物和走私的激励措施，使用地理信息系统（GIS）方法，其中包括从量税、消费税和销售税、到低税收管辖区的绝对距离、税收差异的大小、基于道路和高速公路条件的旅行时间以及人口分布。拟议的研究也是及时的，因为快速增长的独立精酿啤酒厂和酿酒厂已经改变了制造商的市场力量，这可能会通过降低制造商制定价格的权力来显着影响避税。拟议研究的结果还将告知政策制定者如何提高税收政策的有效性，特别是针对弱势群体的税收政策。有四个具体目标：1）确定酒类税收结构与反映避税机会的价格波动之间的关系； 2) 研究由于复杂的税收结构以及跨境购物和走私的激励措施而导致的避税和逃税对饮酒及其后果的影响； 3）通过其对税收结构变化的反应来检验制造商的市场力量对避税的影响及其后果； 4) 研究酒精饮料负担能力的提高对饮酒及相关后果的影响，重点关注弱势群体。作为一名专门研究烟草使用行为和烟草控制政策的年轻研究者，我寻求扩大我的研究范围。拟议的研究将把我在烟草经济学方面的专业知识与地理信息系统和空间分析以及酒精税和政策研究方面的基本培训结合起来。这将为我提供专业知识，作为一名独立调查员进行全面分析，研究酒精政策有效性的长期差异。此外，拟议的工作将由跨学科专家团队（Chaloupka、Chriqui 和 Slater 博士）指导，他们的研究领域相互补充。我将从他们那里得到的指导，以及健康研究与政策研究所和伊利诺伊大学芝加哥分校社区提供的优秀研究环境、资源和职业发展活动，将帮助我完成拟议的研究，并成功过渡到独立研究职业。

项目成果

期刊论文数量（3）

专著数量（0）

科研奖励数量（0）

会议论文数量（0）

专利数量（0）

Alcohol excise taxes as a percentage of retail alcohol prices in 26 OECD countries.

在26个经合组织国家 /地区，酒精消费税占零售酒精价格的百分比。

DOI：
10.1016/j.drugalcdep.2020.108415
发表时间：
2021-02-01
期刊：
Drug and alcohol dependence
影响因子：
4.2
作者：
Ngo AP;Wang X;Slater S;Chriqui JF;Chaloupka FJ;Yang L;Smith L;Li Q;Shang C
通讯作者：
Shang C

E-cigarette Product Preferences among Adult Smokers: A Discrete Choice Experiment.

成年吸烟者的电子烟产品偏好：离散选择实验。

DOI：
10.18001/trs.6.1.7
发表时间：
2020
期刊：
Tobacco regulatory science
影响因子：
0
作者：
Shang,Ce;Weaver,ScottR;White,JustinS;Huang,Jidong;Nonnemaker,James;Cheng,Kai-Wen;Chaloupka,FrankJ
通讯作者：
Chaloupka,FrankJ