美国无烟烟草的税收发生率和税收转嫁。

3区 综合性期刊
Yanyun He, Qian Yang, Ce Shang
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引用次数: 0

摘要

背景:各州对无烟烟草(SLT)采用不同的税基,这使得各州对无烟烟草的征税率无法直接比较。此外,征收特定税种的各州如何将税收转嫁到无烟烟草的价格上,以及无烟烟草的转嫁率是否受到电子烟的吸收和演变的影响,这些都是未知数:本研究将计算 SLT 的税收发生率,并调查 SLT 税收如何传递到第 25、50 和 75 百分位数水平的价格,以及这些传递率是否因电子烟的吸收和演变而变化:我们使用普通最小二乘法回归法将 SLT 价格与特定税收进行了回归,同时控制了州、年和季度固定效应。然后,我们测试了不同时期税收转嫁率的差异:咀嚼烟草、湿鼻烟、干鼻烟和鼻烟的平均税率分别为 22%、22%、23% 和 20%。就湿鼻烟而言,在第 25 个和第 50 个百分位数(税率 = 1.01,p < 0.001),税收完全转嫁到价格上,而在第 75 个百分位数(税率 = 1.25,p < 0.001),税收则过度转嫁到价格上。电子烟的吸食和演变使第 75 百分位数价格的湿鼻烟每盎司税收分别大幅提高了 13 美分和 14 美分(p < 0.05):结论:如果将危害作为烟草产品征税的一个标准,那么可吸入鼻烟的税率可能会进一步提高。考虑到低价 SLT 的税收转嫁率较低,可能需要通过价格促销限制和最低定价法来提高低价产品的成本。此外,我们还注意到,随着电子烟的普及,烟草公司倾向于提高高档 SLT 产品的税收转嫁率,这可能是对消费者偏好转变的一种战略回应。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Tax Incidence and Tax Pass-Through of Smokeless Tobacco in the US.

Background: States adopt different tax bases for smokeless tobacco (SLT), making tax incidence on SLT not directly comparable across states. In addition, how taxes are passed through to SLT prices among states that impose specific taxes, and whether the pass-through rates for SLT are affected by the uptake and evolution of e-cigarettes, is unknown.

Objective: This study will calculate the tax incidence on SLT and investigate how SLT taxes are passed to prices at the 25th, 50th, and 75th percentile levels, as well as whether these pass-through rates vary by e-cigarette uptake and evolution.

Methods: We regressed SLT prices on specific taxes using ordinary least square regressions while controlling for state-, year-, and quarter-fixed effects. We then tested the difference in tax pass-through rates by different periods.

Findings: The average tax incidence on chewing tobacco, moist snuff, dry snuff, and snus was 22%, 22%, 23%, and 20%, respectively. For moist snuff, taxes were fully passed to prices at the 25th and 50th percentiles (rate = 1.01, p < 0.001) and overly passed to prices at the 75th percentile (rate = 1.25, p < 0.001). The e-cigarette uptake and evolution significantly raised taxes by 13 cents and 14 cents per ounce, respectively, for moist snuff at the 75th percentile prices (p < 0.05).

Conclusions: If harm is considered a criterion for taxing tobacco products, the tax incidence on SLT could be further increased. Considering that lower-priced SLT have lower tax pass-through rates, price promotion restrictions and minimum pricing laws may be needed to increase the cost of lower-priced products. Additionally, we observed that tobacco companies tended to increase tax pass-through for premium SLT products as e-cigarettes gained popularity, which may indicate a strategic response to shifting consumer preferences.

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来源期刊
自引率
0.00%
发文量
14422
期刊介绍: International Journal of Environmental Research and Public Health (IJERPH) (ISSN 1660-4601) is a peer-reviewed scientific journal that publishes original articles, critical reviews, research notes, and short communications in the interdisciplinary area of environmental health sciences and public health. It links several scientific disciplines including biology, biochemistry, biotechnology, cellular and molecular biology, chemistry, computer science, ecology, engineering, epidemiology, genetics, immunology, microbiology, oncology, pathology, pharmacology, and toxicology, in an integrated fashion, to address critical issues related to environmental quality and public health. Therefore, IJERPH focuses on the publication of scientific and technical information on the impacts of natural phenomena and anthropogenic factors on the quality of our environment, the interrelationships between environmental health and the quality of life, as well as the socio-cultural, political, economic, and legal considerations related to environmental stewardship and public health. The 2018 IJERPH Outstanding Reviewer Award has been launched! This award acknowledge those who have generously dedicated their time to review manuscripts submitted to IJERPH. See full details at http://www.mdpi.com/journal/ijerph/awards.
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