Room 3.17, Economics of Tobacco Control Project, Southern Africa Labour and Development Research Unit, School of Economics, Middle Campus, University of Cape Town, Rondebosch, 7700, South Africa.
University of Maryland, University College, United States.
Prev Med. 2017 Dec;105S(Suppl):S19-S22. doi: 10.1016/j.ypmed.2017.06.012. Epub 2017 Jun 15.
Effective tobacco tax increases reduce tobacco consumption, threatening the profitability of the tobacco industry. In response, the tobacco industry employs strategies to negate or minimize the full effects of tobacco tax increases. By interacting with various government agencies and non-governmental organizations we identified seven such strategies: stockpiling, changing product attributes or production processes, lowering prices, over-shifting prices, under-shifting prices, timing of price increases, and engaging in price discrimination and/or offering promotions. Each strategy is described in terms of the motivation for their employment, the consequences for tobacco use and tax revenue, and measures to counter them. Country case studies illustrate the successful execution of the strategies and possible government responses. Many of the tobacco industry's responses to tobacco tax increases are predictable, since they are being employed systematically across countries. Governments can and should adopt appropriate measures to eliminate or reduce tobacco industry manipulation. This requires systematic data collection in order to monitor tobacco industry behavior.
有效的烟草税增加会减少烟草消费，威胁烟草业的盈利能力。作为回应，烟草业采取了各种策略来否定或最小化烟草税增加的全部影响。通过与各个政府机构和非政府组织的互动，我们确定了以下七种策略：囤积、改变产品属性或生产工艺、降低价格、过度转移价格、不足转移价格、涨价时机以及实行价格歧视和/或提供促销。每种策略都根据其采用的动机、对烟草使用和税收的影响以及应对措施进行了描述。国家案例研究说明了这些策略的成功实施和可能的政府反应。烟草业对烟草税增加的许多反应是可以预测的，因为它们在各国系统地被采用。政府可以而且应该采取适当的措施来消除或减少烟草业的操纵。这需要系统地收集数据，以便监测烟草业的行为。
