Victoria University of Wellington, New Zealand.
J Health Econ. 2019 Jul;66:18-26. doi: 10.1016/j.jhealeco.2019.04.007. Epub 2019 May 9.
Minimum unit prices (MUPs) have been proposed on the grounds that they can reduce alcohol consumption of the heaviest drinkers, without significantly burdening moderate drinkers. This paper examines the case for MUPs in an optimal tax framework. Such a policy can improve welfare when two conditions are both satisfied. First, beverage quality and quantity should be substitutes. Second, there should be more distortion to consumption of cheaper alcohol than to more expensive varieties. The consequences of a MUP for the optimal corrective tax are explored with a calibrated numerical example. This example illustrates how the optimal tax rate might be higher when used in isolation, than when a MUP is also being used.
最低单位价格（MUP）的提出是基于这样的理由，即它们可以减少最重度饮酒者的饮酒量，而不会对适度饮酒者造成显著负担。本文在最优税收框架内考察了 MUP 的合理性。当满足两个条件时，这种政策可以提高福利。首先，饮料的质量和数量应该是替代品。其次，对较便宜的酒精的消费扭曲应该比对更昂贵的品种的消费扭曲更大。通过一个校准的数值示例来探讨 MUP 对最优矫正税的影响。这个例子说明了在单独使用时，最优税率可能会高于同时使用 MUP 时的税率。
