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标准化美国的娱乐大麻消费税税率:根据产品类别的零售价格新衡量标准
Bing Han1, Michael Cooper1, Ce Shang2,3
1Herbert Wertheim School of Public Health and Human Longevity Science, University of California San Diego, 9500 Gilman Drive, La Jolla, CA 92093, USA.
International journal of environmental research and public health
|January 28, 2026
概括
使用零售数据开发了用于花,蒸汽和食用品的标准化大麻消费税. 这些指标有助于跨州比较和评估对大麻价格和公共健康的税收影响.
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:
- 在美国,大麻消费税结构在各州之间存在显著的差异.
- 标准化税收指标对于强大的跨州比较和评估对公共健康的税收影响至关重要.
- 现有的税收结构使对大麻税和价格如何影响健康结果的分析变得复杂.
研究的目的:
- 为大麻花,蒸汽和食用产品开发特定类别的标准化税收指标.
- 为了纳入价格和税收结构的变化,使用零售扫描仪数据进行准确的测量.
- 为改善跨州比较和政策评估奠定基础.
主要方法:
- 从12个州的药房销售点系统分析大麻零售扫描器数据 (Q1 2020-Q4 2024).
- 将各种税种转换为使用零售价格和消费税政策的标准化措施.
- 按类别估计税收影响 (标准税/零售价格) 和评估税收-价格关联.
主要成果:
- 平均标准化消费税: $32.58/司 (花), $180.21/司 (蒸汽), $0.024/毫克THC (可食用). 在美国,消费税的平均标准化消费税为: $32.58/司 (花), $180.21/司 (蒸汽), $0.024/毫克THC (可食用).
- 相应的税收发生率:13.03% (花),13.59% (蒸汽),13.09% (食用品).
- 标准化税收和发生率在各州之间存在显著差异;税收强烈预测了零售价格.
结论:
- 特定类别的标准化大麻消费税措施可以促进跨州比较.
- 这些指标对于评估大麻定价政策的影响非常有价值.
- 零售扫描器数据为开发标准化税收措施提供了坚实的基础.
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