• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of studies on alcohol and drugs. >Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States
【24h】

Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States

机译：审查国家法律限制当地当局在美国征收酒精税

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

Objective: Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Method: Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Results: Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed,(d) restrictions on jurisdictions within the state that can levy taxes, and(e) requirements for how tax revenue can be spent. Conclusions: The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused.
机译：目的：建立广泛的研究文献，表明饮酒量增加降低了过度的酒精消费和相关的危害，本文介绍了对美国税收酒精税收的50国审查的结果。方法：2013年至2015年间，审查了法律数据库和政府网站收集和分析相关法规，条例和判例法。结果反映了截至2015年1月1日的效果的法律。结果：19个国家允许当地酒精税，虽然其中15个对地方权力有一个或多个主要限制税。主要限制的类型是（a）对可以征税的饮料和酒精含量的限制，（b）关于当地酒精税的概要，（c）对可以征收税收的类型的限制（d）限制国家内部司法管辖区，可以征税，（e）如何花费税收。结论：税收酒精含有税收的限制的数量和严重程度。以前的研究表明，酒精税的增加可能导致减少过量的酒精消费，这提供了公共卫生和经济效益。税收还可以提供资金，以支持当地预防和治疗服务。因此，当地酒精税在于限制地方当局的国家和地方当局存在但未被发救的国家的国家提供重要的政策机会。

著录项

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