Galbraith J W, Kaiserman M
Department of Economics, McGill University, Montreal, Quebec, Canada.
J Health Econ. 1997 Jun;16(3):287-301. doi: 10.1016/s0167-6296(96)00525-5.
This study analyzes Canadian cigarette consumption and taxation between 1980 and 1994, a period in which there have been large price rises and declines, and a dramatic increase in the consumption of contraband tobacco products. We examine elasticities of legal cigarette sales and total sales (including contraband) with respect to the price of legal cigarettes and various other factors. The growth of the contraband market since 1987 appears to have created two classes of cigarette--taxed and untaxed--with responses to changes in the legal price that are respectively higher, and lower, than was previously the case. The sensitivity of total cigarette sales to the taxation instrument is much lower than it would appear from sales of taxed cigarettes alone.
本研究分析了1980年至1994年期间加拿大的香烟消费和税收情况。在此期间，香烟价格大幅涨跌，违禁烟草产品的消费量急剧增加。我们研究了合法香烟销售和总销售额（包括违禁品）相对于合法香烟价格及其他各种因素的弹性。自1987年以来，违禁品市场的增长似乎造就了两类香烟——应税香烟和免税香烟，它们对合法价格变化的反应分别比以前更高和更低。香烟总销售额对应税工具的敏感度远低于仅从应税香烟销售情况所显示的敏感度。
