Lewit E M
Br J Addict. 1989 Oct;84(10):1217-34. doi: 10.1111/j.1360-0443.1989.tb00717.x.
This paper examines U.S. tobacco taxation, the effect of cigarette taxes on smoking and on the health effects of smoking, and equity and efficiency considerations that arise when cigarette excise taxes are used to reduce smoking. Cigarette excise taxes, imposed by the Federal Government, all State governments, and nearly 400 cities and counties, add approximately 34 cents per pack to the price of cigarettes. Real cigarette excise tax rates have fallen because tax increases have not kept pace with inflation. Increases in the price of cigarettes decrease smoking, particularly by adolescents. An estimated 100,000 additional persons may live to the age of 65 as a result of doubling the Federal cigarette tax in 1983. Because cigarette taxes are regressive and are borne primarily by smokers, inequities may arise when they are used to reduce smoking. Success in achieving a tobacco-free society will require that tobacco taxes be replaced with alternative sources of revenue.
本文探讨了美国的烟草税收、香烟税对吸烟行为以及吸烟对健康影响的作用，以及在利用香烟消费税来减少吸烟时所产生的公平性和效率考量。联邦政府、所有州政府以及近400个市县都征收香烟消费税，这使得每包香烟的价格大约增加34美分。实际香烟消费税税率有所下降，因为税收增长未能跟上通货膨胀的步伐。香烟价格上涨会减少吸烟行为，尤其是青少年的吸烟量。1983年联邦香烟税翻倍，估计因此会多10万人活到65岁。由于香烟税具有累退性且主要由吸烟者承担，因此在利用香烟税来减少吸烟时可能会出现不公平现象。要成功实现无烟社会，就需要用其他收入来源取代烟草税。
