US and International Evidence on Factors Leading to Tax Avoidance and Evasion and Their Impact on Drinking Behaviors and Consequences

美国和国际关于导致避税和逃税的因素及其对饮酒行为和后果的影响的证据

• 批准号: 9088044
• 负责人: Ce Shang
• 金额: $ 16.26万
• 依托单位: UNIVERSITY OF ILLINOIS AT CHICAGO
• 依托单位国家: 美国
• 财政年份: 2016
• 资助国家: 美国
• 起止时间: 2016-08-15 至 2018-07-31
• 项目状态: 已结题
• 来源: https://reporter.nih.gov/project-details/9088044
• 关键词: Address; Alcohol consumption; Alcoholic Beverages; Alcohols; Behavior; Border Crossings; Cessation of life; Cigarette; Communities; Computer software; Data; Economics; Effectiveness; Environment; Foundations; Geographic Information Systems; Health; Heavy Drinking; Incentives; Indian reservation; Industry; Institutes; International; Knowledge; Lead; Legal; Liver diseases; Low income; Manufacturer Name; Marketing; Measures; Mentors; Mentorship; Methodology; Methods; Minority; Pathway interactions; Policies; Policy Maker; Policy Research; Population Distributions; Price; Public Health; Research; Research Personnel; Resources; Sales; Sexually Transmitted Diseases; Stroke; Structure; Taxation; Taxes; Time; Tobacco; Tobacco use; Traffic accidents; Training; Travel; Violence; Vulnerable Populations; Work; Youth; alcohol consequences; base; career; career development; cost; design; drinking; drinking behavior; economic behavior; evidence base; health disparity; health economics; improved; innovation; novel strategies; problem drinker; public health relevance; public policy on alcohol; public policy on tobacco; reduced alcohol use; response; socioeconomics; tobacco advertising

 DESCRIPTION (provided by applicant):Tax avoidance using legal means and tax evasion using illegal means (e.g. smuggling) may significantly undermine the effectiveness of raising taxes as the most effective policy to reduce drinking and related harms. As tax or price increases, consumers can switch down to low-priced products resulting from tax avoidance and evasion instead of reducing alcohol use. Furthermore, tobacco research shows that vulnerable populations, such as young, low-income, and minority consumers, are more likely to engage in tax avoidance and evasion, suggesting that it may exacerbate disparities in drinking and related consequences. In this Pathway to Independence proposal, I will fill in the research gap by examining factors that may contribute to alcohol tax avoidance and evasion, which include the incentives for cross-border shopping and smuggling, complicated tax structures that rely more on ad valorem taxes or differentiate by tiers, and manufacturers' market power that alters the effect of tax structure on tax avoidance by setting and maintaining prices and price ranges. In particular, I will apply a novel approach to measure incentives for cross-border shopping and smuggling, using Geographic Information System (GIS) methods, which incorporate specific, excise, and sales taxes, absolute distance to lower tax jurisdictions, the size of the tax difference, travel time based on road and highway conditions, and population distribution. The proposed research is also timely as the manufacturers' market power has been altered by rapidly growing independent craft breweries and wineries, which may significantly impact tax avoidance by decreasing manufacturers' power to set prices. Findings from the proposed study will also inform policy makers about how to improve the effectiveness of taxation policies, particularly among vulnerable populations. There are four specific aims: 1) to identify the relationship between alcohol tax structure and price variability that reflects opportunities for ta avoidance; 2) to examine the effects of tax avoidance and evasion, resulting from complicated tax structures and incentives for cross-border shopping and smuggling, on alcohol use and consequences; 3) to examine the impact of manufacturers' market power on tax avoidance and consequences, through its responses to changes in tax structure; and 4) to examine the effects of increased affordability of alcoholic beverages on drinking and related consequences, focusing on vulnerable populations. As a young investigator who specializes in studying tobacco use behaviors and tobacco control policies, I seek to expand the scope of my research. The proposed study will integrate my expertise in tobacco economics with essential training in GIS and spatial analyses, as well as in alcohol taxation and policy research. This will provide me with the expertise to conduct a comprehensive analysis to study disparities in alcohol policy effectiveness in the long run as an independent investigator. In addition, the proposed work will be mentored by an interdisciplinary team of experts (Drs. Chaloupka, Chriqui, and Slater) whose research fields are complementary to each other. The mentorship I will receive from them, as well as the excellent research environment, resources, and career development activities offered by the Institute for Health Research and Policy and the greater UIC community, will assist me in completing the proposed study and making a successful transition into an independent research career.

 描述（由适用提供）：使用非法手段（例如走私）使用法律手段和税收进化的税收征税可能会在提高税收的有效性下，是减少饮酒和相关危害的最有效政策。随着税收或价格的上涨，消费者可以转向避税和进化而导致的低价产品，而不是减少饮酒。此外，烟草研究表明，诸如年轻，低收入和少数族裔消费者之类的脆弱人群更有可能从事避税和进化，这表明它可能加剧饮酒和相关后果的分布。在这一独立提案的途径中，我将通过检查可能有助于避免酒精税和进化的因素来填补研究差距，其中包括跨境购物和走私，更复杂的税收结构的激励措施，这些税收结构更多地依赖于顾客税收或通过层次和制造商的市场力量来避免税收结构对税收结构的效果和价格降低税收和价格的价格和价格价格和价格降低了价格和价格的价格和价格，这些税收和价格差异。特别是，我将采用一种新颖的方法来测量使用地理信息系统（GIS）方法来衡量跨境购物和走私方法的激励措施，该方法包括特定的，锻炼和营业税，绝对距离降低税收管辖区的绝对距离，税收差异的规模，基于道路和高速公路条件的旅行时间的规模以及人口条件以及人口分布。拟议的研究也是及时的，因为迅速发展的独立工艺啤酒厂和酿酒厂已经改变了制造商的市场力量，这可能会通过降低制造商设定价格的能力来重大影响避免税收。拟议研究的发现还将告知决策者如何提高税收政策的有效性，尤其是在弱势群体中，有四个具体的目标：1）确定酒精税结构和价格可变性之间的关系，反映了避免TA的机会； 2）检查避税和进化的影响，这是由于复杂的税收结构以及跨境购物和走私，饮酒和后果的激励措施所致； 3）通过对税收结构的变化的反应来检查制造商的市场力量对避税和后果的影响； 4）检查酒精行为可负担性对饮酒和相关后果的影响，重点是脆弱的人群。作为一名年轻的研究者，他专门研究烟草使用行为和烟草控制政策，我试图扩大研究的范围。拟议的研究将使我在烟草经济学方面的专业知识与GIS和空间分析以及酒精税和政策研究中的基本培训相结合。这将为我提供专业知识，以进行全面的分析，以研究长期以来作为独立研究者的酒精政策有效性的差异。此外，拟议的工作将由跨学科的专家团队（Chaloupka博士，Chriqui和Slater博士）召集，其研究领域彼此完整。我将从他们那里获得的精神训练，以及卫生研究和政策研究所和更大的UIC社区提供的优秀研究环境，资源和职业发展活动，将帮助我完成拟议的研究并成功地过渡到独立研究职业。