Manning W G, Keeler E B, Newhouse J P, Sloss E M, Wasserman J
Department of Health Services Management and Policy, University of Michigan, Ann Arbor 48109.
JAMA. 1989 Mar 17;261(11):1604-9. doi: 10.1001/jama.261.11.1604.
We estimate the lifetime, discounted costs that smokers and drinkers impose on others through collectively financed health insurance, pensions, disability insurance, group life insurance, fires, motor-vehicle accidents, and the criminal justice system. Although nonsmokers subsidize smokers' medical care and group life insurance, smokers subsidize nonsmokers' pensions and nursing home payments. On balance, smokers probably pay their way at the current level of excise taxes on cigarettes; but one may, nonetheless, wish to raise those taxes to reduce the number of adolescent smokers. In contrast, drinkers do not pay their way: current excise taxes on alcohol cover only about half the costs imposed on others.
我们估算了吸烟者和饮酒者通过集体出资的医疗保险、养老金、伤残保险、团体人寿保险、火灾、机动车事故以及刑事司法系统给他人造成的终生折现成本。尽管不吸烟者补贴吸烟者的医疗保健和团体人寿保险，但吸烟者补贴不吸烟者的养老金和疗养院费用。总体而言，在当前香烟消费税水平下，吸烟者可能承担了自身的费用；但尽管如此，人们可能仍希望提高这些税收以减少青少年吸烟者的数量。相比之下，饮酒者并未承担自身造成的全部费用：目前对酒精饮料征收的消费税仅涵盖了给他人造成成本的大约一半。
