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应税销售收据分析:纽约市的无烟空气法案对餐饮业不利吗?

Analysis of taxable sales receipts: was New York City's Smoke-Free Air Act bad for restaurant business?

作者信息

Hyland A, Cummings K M, Nauenberg E

机构信息

Department of Cancer Control and Epidemiology, Roswell Park Cancer Institute, Buffalo, NY, USA.

出版信息

J Public Health Manag Pract. 1999 Jan;5(1):14-21. doi: 10.1097/00124784-199901000-00004.

DOI:10.1097/00124784-199901000-00004
PMID:10345508
Abstract

This article examines the results of a study to determine if the New York City Smoke-Free Air Act has had an adverse economic impact on the taxable sales receipts from the city's restaurant and hotel industries. The study found that real taxable sales from eating and drinking places and hotels in New York City increased by 2.1 percent and 36.9 percent, respectively, compared with levels two years before the smoke-free law took effect. During the same period, real taxable sales for eating and drinking establishments and hotels in the rest of the state experienced a 3.8 percent decrease and a modest 2.4 percent increase in sales, respectively.

摘要

本文探讨了一项研究的结果,该研究旨在确定纽约市无烟空气法案是否对该市餐饮和酒店行业的应税销售收入产生了不利的经济影响。研究发现,与无烟法律生效前两年的水平相比,纽约市餐饮场所和酒店的实际应税销售额分别增长了2.1%和36.9%。在同一时期,该州其他地区餐饮场所和酒店的实际应税销售额分别下降了3.8%,酒店销售额则适度增长了2.4%。

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