酒精消费税的影响是否因饮酒水平和收入水平而异?
Henry Saffer1, Markus Gehrsitz2, Michael Grossman3
1NBER.
概括
酒精消费税减少了所有饮酒者的乙醇消费,包括重度饮酒者. 低收入家庭承担了这些税收的不成比例成本,突出了它们的回归影响.
科学领域:
- 公共卫生 公共卫生
- 卫生经济学 卫生经济学
- 药物滥用研究 药物滥用研究
背景情况:
- 酒精税是减少消费和相关危害的关键公共卫生工具.
- 对于酒精税对不同收入群体的分配效应存在担忧.
研究的目的:
- 分析酒精消费税对乙醇消费和价格的影响.
- 调查大量饮酒者与适度饮酒者相比,对税收增加的反应是否不同.
- 评估酒精税对低收入家庭和高收入家庭的影响差异.
主要方法:
- 利用合成控制方法分析了2009年伊利诺伊州大幅增加的消费税.
- 综合全国代表性家庭层面的酒精购买数据.
- 将伊利诺伊州的购买行为和价格与一组加权的对照州进行了比较.
主要成果:
- 沉重和适度饮酒者在税收增加后显著减少了乙醇消费.
- 在所有饮酒类型中,乙醇消费减少的幅度相似.
- 低收入家庭经历了税后乙醇价格上,这表明了回归效应.
结论:
- 沉重饮酒者对酒精税的增加做出了反应,挑战了以前的假设.
- 酒精税可能是回归性的,低收入家庭面临更大的财务负担.
- 对设计公平的酒精税战略的政策影响.
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