Economic and Health Policy Research, American Cancer Society, Atlanta GA, USA.
Tob Control. 2014 May;23(e1):e7-11. doi: 10.1136/tobaccocontrol-2013-051241. Epub 2014 Mar 7.
Combining international relations theory and a technical discussion of tobacco taxation, we examine prospects for regional tobacco tax harmonization and how it might heighten the positive effects of taxation for public health. The specific rewards of harmonized tobacco taxation that follow "best practices" might reasonably include increased tax revenue, higher prices for tobacco products and related decreases in tobacco consumption and/or smoking prevalence. Harmonization, however, is often politically and technically challenging as each region has political and economic idiosyncrasies that create multiple, and often conflicting constraints on tax harmonization. For example, governments must overcome different types of collective action problems to agree politically on harmonized policy. Though there is no "one size fits all" approach, we find that setting appropriate and realistic goals and developing reasonable expectations are important for success.
我们将国际关系理论与烟草税收技术讨论相结合，研究了区域烟草税协调的前景，以及它如何增强税收对公共健康的积极影响。遵循“最佳实践”的协调烟草税的具体回报可能包括增加税收、提高烟草产品价格以及相关的烟草消费和/或吸烟率下降。然而，协调通常在政治和技术上具有挑战性，因为每个地区都有政治和经济上的特殊性，这给税收协调带来了多种且经常相互冲突的限制。例如，政府必须克服不同类型的集体行动问题，在政治上就协调政策达成一致。虽然没有“一刀切”的方法，但我们发现设定适当和现实的目标以及培养合理的期望对于成功是很重要的。
