罪の税金. 罪の税金. 喫煙者や飲酒者は旅費を払うのか?
W G Manning1, E B Keeler, J P Newhouse
1Department of Health Services Management and Policy, University of Michigan, Ann Arbor 48109.
JAMA
|March 17, 1989
まとめ
喫煙者は,社会にかかるコストをカバーする可能性があるが,飲酒者は大きな財政的負担を課している. 高いタバコ税は青少年喫煙を抑制し,アルコール税は社会的コストを相殺するために増加する必要があるかもしれません.
科学分野:
- 健康経済学 医療経済学
- 公共衛生政策 公共衛生政策
- 社会的コスト分析
背景:
- 喫煙や飲酒に従事する個人は,社会にコストを課します.
- これらの費用は,医療や社会保険など,様々な共同資金調達システムを通じて負担されます.
- 以前のこれらの外部性の推定値は変化しており,更新された分析が必要でした.
研究 の 目的:
- 寿命を定量化するために,喫煙者や飲酒者が他人に課した割引費用を計算します.
- 煙草とアルコールに対する現在の消費税がこれらの社会的コストを十分にカバーしているかどうかを評価する.
- タバコとアルコールの課税に関する公衆衛生政策を啓発する.
主な方法:
- 寿命を推定し,喫煙や飲酒に関連する経費を割引する.
- 医療保険,年金,障害保険,集団生命保険,火災,自動車事故,刑事司法制度における財政的影響の分析.
- 推定された社会コストと現在の消費税収入の比較.
主要な成果:
- 非喫煙者は,喫煙者の医療と集団生命保険を補助する.
- 喫煙者は非喫煙者の年金や介護施設の支払いを補助する.
- 全体的に見ると,喫煙者は現在のタバコ消費税水準で社会的コストをカバーしている可能性が高い.
- 飲酒者は社会的なコストをカバーしない;現在のアルコール消費税は,これらのコストの約50%をカバーする.
結論:
- 現在のタバコの消費税は,喫煙者が社会に課すコストを相殺するのに十分かもしれません.
- 青少年の喫煙率を減らすために,タバコの消費税を増加させるためのケースが存在します.
- アルコールの現在の消費税は,飲酒者によって課されるコストをカバーするのに不十分であり,税増税の必要性を示唆しています.
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