| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w8777 |
| 来源ID | Working Paper 8777 |
| A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation | |
| Jonathan Gruber; Botond Koszegi | |
| 发表日期 | 2002-02-07 |
| 出版年 | 2002 |
| 语种 | 英语 |
| 摘要 | The traditional normative analysis of government policy towards addictive bads is carried out in the context of a 'rational addiction' model, whereby the only role for government is in correcting the external costs of consumption of such goods. But available evidence is at least as consistent, if not more so, with an alternative where individuals are 'time inconsistent' about decisions such as smoking, having a higher discount rate between this period and the next than between future periods. We develop this time inconsistent model, and show that this alternative formulation delivers radically different implications for government policy towards smoking. Unlike the traditional model, our alternative implies that there is a role for government taxation of addictive bads even if there are no external costs; we estimate that the optimal tax on cigarettes is $1 or more higher than that implied by the traditional model. And we estimate that cigarette excise taxes are much less regressive than previously believed, and indeed for most parameter values are progressive, since lower income groups are much more price elastic and therefore benefit more from the commitment device provided by higher excise taxes. |
| 主题 | Public Economics ; Taxation ; Health, Education, and Welfare ; Health |
| URL | https://www.nber.org/papers/w8777 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/566384 |
| 推荐引用方式 GB/T 7714 | Jonathan Gruber,Botond Koszegi. A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation. 2002. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w8777.pdf（457KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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