International Tobacco Control Research Program, American Cancer Society, Atlanta, GA 30303, USA.
Tob Control. 2010 Aug;19(4):325-30. doi: 10.1136/tc.2009.030155. Epub 2010 Jun 7.
To investigate the appropriateness of tax incidence (the percentage of the retail price occupied by taxes) benchmarking in low-income and-middle-income countries (LMICs) with rapidly growing economies and to explore the viability of an alternative tax policy rule based on the affordability of cigarettes.
The paper outlines criticisms of tax incidence benchmarking, particularly in the context of LMICs. It then considers an affordability-based benchmark using relative income price (RIP) as a measure of affordability. The RIP measures the percentage of annual per capita GDP required to purchase 100 packs of cigarettes. Using South Africa as a case study of an LMIC, future consumption is simulated using both tax incidence benchmarks and affordability benchmarks.
I show that a tax incidence benchmark is not an optimal policy tool in South Africa and that an affordability benchmark could be a more effective means of reducing tobacco consumption in the future.
Although a tax incidence benchmark was successful in increasing prices and reducing tobacco consumption in South Africa in the past, this approach has drawbacks, particularly in the context of a rapidly growing LMIC economy. An affordability benchmark represents an appropriate alternative that would be more effective in reducing future cigarette consumption.
研究在经济快速增长的低收入和中等收入国家（LMICs）中，税收归宿（零售价中所占的税收比例）基准的适当性，并探讨基于香烟负担能力的替代税收政策规则的可行性。
本文概述了对税收归宿基准的批评，特别是在 LMICs 的背景下。然后，它考虑了一种基于负担能力的基准，使用相对收入价格（RIP）作为负担能力的衡量标准。RIP 衡量购买 100 包香烟所需的人均年国内生产总值的百分比。本文以南非为例，对未来的消费进行了模拟，同时使用税收归宿基准和负担能力基准。
我表明，税收归宿基准在南非不是一个最优的政策工具，而负担能力基准可能是未来减少烟草消费的更有效手段。
尽管税收归宿基准在过去成功地提高了价格并减少了南非的烟草消费，但这种方法存在缺陷，特别是在经济快速增长的 LMIC 背景下。负担能力基准是一种更有效的替代方案，将更有效地减少未来的香烟消费。
