Antoñanzas Villar Fernando, Rodríguez Ibeas Roberto, Juárez Castelló Carmelo, Ramírez Esquibel Manuel, Lorente Antoñanzas Reyes, Ginestal Gómez Jaime
Departamento de Economía y Empresa, Universidad de La Rioja, Logroño, España.
Gac Sanit. 2006 Dec;20 Suppl 3:33-41. doi: 10.1157/13101088.
To analyze the revenue-generating potential of a new retail sales tax on tobacco and its effects on public health if the tax revenues were allocated to finance smoking cessation programs.
We provide an extensive review of the legislation on the authority of autonomous communities to order the levy and collection of special taxes and describe the new tobacco retail sales tax. We calculated collected tax revenues with a simulation model of indirect taxation -the SINDIEF (Simulador de Imposición Indirecta del Instituto de Estudios Fiscales) model- and determined the potential number of smokers who would quit smoking. Epidemiological and clinical variables from existing pharmacological therapies were used to obtain the results.
For the highest tax rate (20 eurocents per pack), we found that 1,078,000 smokers yearly would give up smoking, suggesting that the new tax could be considered as a way to promote pharmacotherapy in smoking behavior.
Fiscal corresponsability to finance smoking cessation programs could be based on a tobacco retailing sales tax, similar to that levied on hydrocarbons. Simulations for different tax rates show the huge potential of the tax to yield revenues, as the tax is levied yearly on 4.6 billion cigarette packs each year.
分析一种新的烟草零售销售税的创收潜力，以及如果将税收收入用于资助戒烟项目，其对公众健康的影响。
我们广泛回顾了关于自治区征收和收取特别税权力的立法，并描述了新的烟草零售销售税。我们使用间接税收模拟模型——SINDIEF（财政研究机构间接税模拟器）模型计算了征收的税收收入，并确定了可能戒烟的吸烟者人数。利用现有药物疗法的流行病学和临床变量得出结果。
对于最高税率（每包20欧分），我们发现每年有107.8万名吸烟者会戒烟，这表明新税可被视为促进吸烟行为药物治疗的一种方式。
为戒烟项目提供资金的财政责任可以基于烟草零售销售税，类似于对碳氢化合物征收的税。不同税率的模拟显示了该税产生收入的巨大潜力，因为每年对46亿包香烟征税。
