Reforming Alcohol Taxes: Health and Fiscal Issues

改革酒精税：健康和财政问题

• 批准号: 7192532
• 负责人: IAN W PARRY
• 金额: $ 5.54万
• 依托单位: RESOURCES FOR THE FUTURE, INC.
• 依托单位国家: 美国
• 财政年份: 2006
• 资助国家: 美国
• 起止时间: 2006-03-01 至 2008-02-28
• 项目状态: 已结题
• 来源: https://reporter.nih.gov/project-details/7192532
• 关键词: Accounting; Alcohol abuse; Alcohol consumption; Alcoholic Beverages; Alcoholic beverage heavy drinker; Alcohols; Beer; Behavioral; Beverages; Budgets; Cessation of life; Country; Data; Diet; Disputes; Drunk driving; Economics; Equilibrium; Fees; Future; Government; Government Financing; Health; Health Benefit; Household; Incidence; Income Tax; Individual; Injury; International; Jail; Leisure Activities; Licensing; Medical; Modeling; Outcome; Policies; Price; Rate; Rice; Risk; Safety; Services; Societies; Source; Standards of Weights and Measures; Suspension substance; Suspensions; Sweden; System; Taxation; Taxes; Theoretical model; Time; Traffic accidents; United States; Update; Wine; addiction; alcohol measurement; alcohol response; alcohol services; base; cost; discount; drinking; improved; social; theories; trafficking

DESCRIPTION (provided by applicant): This project has two main objectives. First, we propose to estimate the optimal level of alcohol taxation taking account of both externalities (e.g., the risk to other road users from drunk drivers, the burden on public or group medical services from alcohol-induced illness) and the appropriate balance between excise taxes and other taxes in financing the government's budget. This will involve developing a conceptual model of optimal alcohol taxes as part of the broader fiscal system, using household data to develop econometric estimates of certain behavioral responses to alcohol taxes that are necessary to implement the optimal tax model, and updating and synthesizing available evidence on external costs and other parameter values. Second, we will examine opportunities for improving the allocation of the tax burden between different kinds of alcoholic beverages and between alcohol taxation and drunk driver fees. This will involve using the theoretical model to estimate the optimal tax rate on individual alcoholic beverages, for a given amount of total alcohol tax revenue, and estimating economic gains from shifting some of the alcohol tax burden onto drunk driver penalties. The net benefits to society from these tax reforms will be compared with those from a proportionate increase in all existing alcoholic beverage taxes, and their implications for alcohol consumption, deaths and non-fatal injuries/illness avoided, and incidence of alcohol-related traffic accidents, will be studied in order to prioritize among different options for reform. Furthermore, we use the conceptual framework to explain differences in tax rates between the United States and four other OECD countries by assessing factors that might justify the United States setting lower excise taxes than in other countries (e.g., lower government revenue requirements) and factors that might justify higher taxes (e.g., the higher incidence of drunk driving in the United States).

描述（由申请人提供）：该项目有两个主要目标。首先，我们建议估计酒精税的最佳水平，同时考虑外部性（例如，醉酒驾驶对其他道路使用者的风险，酒精引起的疾病对公共或团体医疗服务的负担）以及消费税之间的适当平衡。为政府预算提供资金的税收和其他税收。这将涉及开发最佳酒精税的概念模型，作为更广泛的财政体系的一部分，利用家庭数据对酒精税的某些行为反应进行计量经济学估计，这是实施最佳税收模型所必需的，并更新和综合现有的证据外部成本和其他参数值。其次，我们将研究改善不同种类酒精饮料之间以及酒类税和醉酒驾驶费之间税负分配的机会。这将涉及使用理论模型来估计在一定数量的酒精税收总收入下个人酒精饮料的最佳税率，并估计将部分酒精税负担转移到醉酒司机处罚上的经济收益。这些税收改革给社会带来的净效益将与按比例增加所有现有酒精饮料税所带来的净效益进行比较，及其对酒精消费、避免死亡和非致命伤害/疾病以及与酒精相关的交通事故发生率的影响，将进行研究，以便在不同的改革方案中确定优先顺序。此外，我们使用概念框架来解释美国与其他四个经合组织国家之间的税率差异，方法是评估可能证明美国设定的消费税低于其他国家的合理因素（例如，较低的政府收入要求）以及可能会证明提高税收是合理的（例如，美国酒后驾车的发生率较高）。