| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w16287 |
| 来源ID | Working Paper 16287 |
| Cigarette Excise Taxation: The Impact of Tax Structure on Prices, Revenues, and Cigarette Smoking | |
| Frank J. Chaloupka, IV; Richard Peck; John A. Tauras; Xin Xu; Ayda Yurekli | |
| 发表日期 | 2010-08-19 |
| 出版年 | 2010 |
| 语种 | 英语 |
| 摘要 | The main purpose of this study is to provide empirical evidence on the effects of the cigarette excise tax structure on three outcomes: cigarette prices, government revenues, and cigarette consumption. We composed cross-sectional time-series data for 21 EU countries from year 1998 to 2007 from various data resources. We provide strong evidence that the price gap between premium and low-priced brands is larger in countries with a greater share of ad valorem tax. A 10-percent raise in the share of ad valorem tax in total excise tax leads to about a 4 to 5 percent increase in the price gap, with a smaller impact in more concentrated markets. Our estimates confirm that greater instability of government tax revenues from cigarette excise taxes can be attributed to greater reliance on the ad valorem tax and such instability increases with the growth of manufacturers' market power. We also find that greater reliance on a specific tax has greater impact on cigarette smoking, but the impact diminishes with the growth of manufacturers' market power. |
| 主题 | Public Economics ; Taxation ; Health, Education, and Welfare ; Health |
| URL | https://www.nber.org/papers/w16287 |
| 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/573960 |
| 推荐引用方式 GB/T 7714 | Frank J. Chaloupka, IV,Richard Peck,John A. Tauras,et al. Cigarette Excise Taxation: The Impact of Tax Structure on Prices, Revenues, and Cigarette Smoking. 2010. |
| 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 | ||
| w16287.pdf（425KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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