全球智库信息集成服务系统(G2TT): Vertical Equity Consequences of Very High Cigarette Tax Increases: If the Poor are the Ones Smoking, How Could Cigarette Tax Increases be Progressive?

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w10906
来源ID	Working Paper 10906
	Vertical Equity Consequences of Very High Cigarette Tax Increases: If the Poor are the Ones Smoking, How Could Cigarette Tax Increases be Progressive?
	Greg Colman; Dahlia K. Remler
发表日期	2004-11-15
出版年	2004
语种	英语
摘要	Cigarette smoking is concentrated among low income groups. Consequently, cigarette taxes are considered regressive. However, if poorer individuals are much more price sensitive than richer individuals, then tax increases would reduce smoking much more among the poor and their cigarette tax expenditures as a share of income would rise by much less than for the rich. Warner (2000) said this phenomenon would make cigarette tax increases progressive. We test this empirically. Among low-, middle-, and high-income, we estimate total price elasticities of -0.37, -0.35, and -0.20, respectively. We find that cigarette tax increases are not close to progressive using both tax expenditure-based and traditional welfare measures. This finding is robust to cross-border purchasing, generic cigarettes, and substantial external effects. However, we find that taxes can be progressive under some behavioral economic models (Gruber & Koszegi, 2004) but that these may only apply to a small share of smokers.
主题	Health, Education, and Welfare ; Health
URL	https://www.nber.org/papers/w10906
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/568541
推荐引用方式 GB/T 7714	Greg Colman,Dahlia K. Remler. Vertical Equity Consequences of Very High Cigarette Tax Increases: If the Poor are the Ones Smoking, How Could Cigarette Tax Increases be Progressive?. 2004.

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
w10906.pdf（242KB）	智库出版物		限制开放	CC BY-NC-SA	浏览