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（由申请人提供）：使用合法手段避税和使用非法手段（例如走私）逃税可能会严重损害提高税收作为减少饮酒和相关危害的最有效政策的有效性。此外，烟草研究表明，年轻人、低收入和少数族裔消费者等弱势群体更有可能纳税。避免和逃税，表明这可能会加剧饮酒方面的差异和相关后果。在这份独立之路提案中，我将通过研究可能导致酒精避税和逃税的因素来填补研究空白​​，其中包括交叉的激励因素。边境购物和走私、更多依赖从价税或按等级区分的复杂税收结构，以及制造商的市场力量通过设定和维持价格和价格范围来改变税收结构对避税的影响。我将采用一种新颖的方法来衡量跨境购物和走私的激励措施，使用地理信息系统（GIS）方法，其中包括特定税、消费税和销售税、与低税收管辖区的绝对距离、税收差异的大小、基于道路和高速公路状况以及人口分布的旅行时间也很及时，因为制造商的市场力量已经由快速增长的独立精酿啤酒厂和酿酒厂占据，这可能会降低制造商制定价格的权力，从而对避税产生重大影响。拟议的调查结果。研究还将告知政策制定者如何提高税收政策的有效性，特别是针对弱势群体的税收政策，有四个具体目标：1）确定酒类税收结构与避免税收的机会之间的关系；研究复杂的税收结构以及跨境购物和走私激励措施导致的避税和逃税对酒精使用及其后果的影响 3) 通过其应对措施，研究制造商的市场力量对避税和后果的影响；税收变化结构；4）研究酒精饮料负担能力的提高对饮酒和相关后果的影响，重点关注弱势群体，作为一名专门研究烟草使用行为和烟草控制政策的年轻研究者，我寻求扩大我的研究范围。拟议的研究将把我在烟草经济学方面的专业知识与地理信息系统和空间分析以及酒精税收和政策研究方面的基本培训结合起来，这将为我提供进行全面分析以研究酒精政策有效性差异的专业知识。从长远来看，作为一个独立的人此外，拟议的工作将由跨学科专家团队（Chaloupka、Chriqui 和 Slater 博士）指导，他们的研究领域是相互补充的，我将从他们那里得到的指导以及出色的研究。健康研究与政策研究所和伊利诺伊大学芝加哥分校社区提供的环境、资源和职业发展活动将帮助我完成拟议的研究并成功过渡到独立研究职业。