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Effects Of Cigarette Excise Tax On Tobacco Research In China

Posted on:2016-12-25Degree:MasterType:Thesis
Country:ChinaCandidate:L LiFull Text:PDF
GTID:2309330467977777Subject:Tax
Abstract/Summary:PDF Full Text Request
Health, become a public increasingly concerned about the topic. And smoking is asignificant risk to human health, and brought significant social and economic lossesaround the world to take various measures to control tobacco consumption. Amongthem, the tobacco tax and price control tobacco consumption is considered to be one ofthe most effective means. Authoritative international study concluded that, on average,the price of a pack of cigarettes increased by10%to an estimated reduction of about4percent to make high-income countries, the demand for cigarettes, so that the needs oflow-and middle-income countries, a decrease of4%-8%. Therefore, more emphasison all countries to regulate tobacco through taxation to consumption. Country since the1994cigarette joined excise duty tariff lines, carried out three major cigarette excisetax reform, China’s cigarette excise tax is played control cigarette consumption purposeof it, or that the cigarette excise tax for tobacco control effect size How much?After the paper, under the background to understand the status of tobacco controlat home and abroad, at home and abroad, mainly through literature review combingtobacco taxes, in a detailed analysis of the mechanism of regulation of tobaccoconsumption, tobacco tax, from the macro and micro aspects to measure the effect ofcigarette excise tax cigarettes Size: First, in cigarette excise tax cigarettes found inmacroscopic effect estimates, China’s cigarette excise tax in the previous cigaretteexcise tax reform, although cigarette consumption played a suppression of the growthrate, but can not control the growth of total cigarette consumption. Second, in thesmoke of cigarette consumption tax estimates derived microscopic effect, because ofdifferent grades of the application of different cigarette cigarette excise tax rates have adifferent effect on cigarette consumption in different income urban populations, andthere are cigarette price elasticity of urban residents is lower than in high-incomegroup the low-income group, when the tax rate consistent, high-income groups aremore inclined to lower income groups increased cigarette consumption,, overallcigarette consumption growth is limited. When reducing the level of low-grade tobaccotax, tobacco tax increase levels of high-grade and low-grade tobacco smoke declinedmore than the rate of increase, its effect is to increase the cigarette consumption.Similarly, when the level of low-grade tobacco tax increase, reducing the high-gradetobacco tax levels, and low-grade tobacco smoke was greater than the decline, and its effect is to reduce cigarette consumption. When the low-grade and high-grade tobaccosmoke, while the tax rate greatly improved, low-income group and high income grouphave chosen to reduce cigarette consumption.Finally, the overall evaluation of the effect of cigarette smoke consumption tax,combined with the foregoing analysis of the reasons for the consumption tax effects ofcigarette smoke is suppressed on this basis, has put forward to strengthen the effect ofcigarette smoke consumption tax policy proposals.
Keywords/Search Tags:Tobacco Control, Cigarette consumption tax, Macro effect, Microscopiceffects
PDF Full Text Request
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