美国的娱乐大麻消费税:为实证分析构建一个可比的税收措施
Hojin Park1, Dong Won Yoon1, Qian Yang1
1Center for Tobacco Research, The Ohio State University Wexner Medical Center, 3650 Olentangy River Road (Suite 110), Columbus, OH 43214, USA.
The International journal on drug policy
|November 10, 2024
概括
娱乐大麻消费税正在下降,低税率与税基或税率无关. 这引发了人们对其有效减少大麻使用的担忧,并可能鼓励跨境购买.
科学领域:
- 公共卫生 公共卫生
- 经济学 经济学 经济学
- 大麻政策 大麻政策 大麻政策
背景情况:
- 截至2023年8月,美国有20个州拥有具有消费税的娱乐大麻市场.
- 大麻税基,税率和收集点在各州之间存在显著差异.
研究的目的:
- 开发一种标准化的衡量标准,用于在不同税基上对大麻消费税进行比较.
- 分析娱乐大麻的税收影响及其与税收结构的关系.
主要方法:
- 将各种消费税类型 (价值税,基于THC) 转换为可比度量:每司花的美元.
- 按零售价格的百分比计算的税收影响.
- 使用普通最小平方 (OLS) 回归来分析税基,转换税和税率 (2014-2023) 之间的关联.
主要成果:
- 大麻花的平均转换消费税为37.93美元/司;中位数为37.55美元/司.
- 大麻税率为18%,低于电子烟和香烟.
- 从2014年到2023年,大麻的实际价格和税收大幅下降;税基和转换税收与税收发生率没有相关性.
结论:
- 低且不断下降的大麻税率引发了关于目前消费税水平在制使用方面的有效性的问题.
- 需要使用转换税的进一步研究来经验性地评估税收效率.
- 各州税收规模和税收发生率的差异可能会通过跨境购买激励避税.
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