• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文学位 >Death or Tobacco Taxes: The United States cigarette tax policy and some International Evidence.
【24h】

Death or Tobacco Taxes: The United States cigarette tax policy and some International Evidence.

机译：死亡税或烟草税：美国香烟税政策和一些国际证据。

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

There are many reasons why a government would like to tax differentially commodities known as "bads." One is to discourage its consumption; these are goods that generate negative externalities, addiction and health problems. Another reason is that since these consumption goods have a relatively inelastic demand, taxing them heavily will bring a big deal of revenue for the government. Finally, there is a moral element in having the consumer of these so called sinful goods to face higher prices through taxes.;Cigarette and other tobacco products are categorized in this group, traditionally in the United States the cigarette tax has been applied as an excise tax. The interesting design feature of this tax is that it is a single stage tax and it is already included in the product's price at the time of purchase, making it almost invisible and in theory less politically sensitive.;This paper answers two sets of questions that are equally relevant for the study of excise taxation, and in particular, of cigarette taxation. The first set is: What is the influence of the tax in consumer behavior? How do consumers respond to any increase in taxes, while controlling for all other variables such as smoking restrictions, publicity and factors like income, race, and other demographic characteristics? And the second is: what is the influence of political decisions and other types of political and social variables in the determination of cigarette taxes?;These questions are answered by using a two equation model, and a data set for the USA fifty states and D.C, from 1970 to 2010. The impact of different social, economic and political variables is studied, and the results are discussed under the optic of an integrated analysis of public finance and political economics.
机译：政府为什么要对被称为“坏货”的商品征收不同税率，原因有很多。一是劝阻其消费。这些产品会产生负面的外部影响，成瘾和健康问题。另一个原因是，由于这些消费品的需求相对缺乏弹性，因此对它们征税将为政府带来大量收入。最后，在道德上要使这些所谓的有罪商品的消费者通过税收来面对更高的价格。卷烟和其他烟草产品被归为这一类，在美国，传统上，卷烟税已作为消费税征收。税。该税的有趣设计特征是它是单阶段税，在购买时已包含在产品价格中，使其几乎不可见，并且从理论上讲对政治敏感性较低。；本文回答了两个问题对于消费税，特别是香烟税的研究同样重要。第一组是：税收对消费者行为的影响是什么？在控制所有其他变量（例如吸烟限制，宣传和收入，种族和其他人口统计特征等因素）的同时，消费者如何应对税收的增加？第二个是：政治决定以及其他类型的政治和社会变量对确定卷烟税有什么影响？这些问题通过使用两个方程模型以及美国五十个州和哥伦比亚特区的数据集来回答。 ，从1970年到2010年。研究了不同的社会，经济和政治变量的影响，并在对公共财政和政治经济学进行综合分析的视角下讨论了结果。

著录项

  • 作者

    Avendano Garcia, Natasha.;

  • 作者单位

    University of California, Berkeley.;

  • 授予单位 University of California, Berkeley.;
  • 学科 Economics General.;Political Science Public Administration.;Sociology Public and Social Welfare.
  • 学位 Ph.D.
  • 年度 2011
  • 页码 65 p.
  • 总页数 65
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号