Kenkel Donald, Manning Willard
Donald Kenkel, Ph.D., is an associate professor in the Department of Consumer Economics and Housing, Cornell University, Ithaca, New York. Willard Manning, Ph.D., is a professor in the Institute for Health Services Research, School of Public Health, University of Minnesota, Minneapolis, Minnesota.
Alcohol Health Res World. 1996;20(4):230-238.
The issue of alcohol taxation can be viewed from several angles: public health, revenue generation, economic efficiency, fairness, and effects on employment. Conclusions about when an alcohol tax increase is appropriate or effective-or by how much a tax should be increased-differ widely, however, depending on which of these perspectives is taken. Policymakers trying to find a balance among the different perspectives must weigh the multiple trade-offs involved when a tax increase is proposed. Considerations include how different drinking populations respond to tax-induced higher alcohol prices, the equity of a tax for all members of society, and the effects of displacement for workers in alcohol-related industries.
公共卫生、税收创收、经济效率、公平性以及对就业的影响。然而，关于何时提高酒精税是合适的或有效的——或者应该提高多少税收——结论差异很大，这取决于所采用的这些观点中的哪一个。试图在不同观点之间找到平衡的政策制定者在提议提高税收时必须权衡其中涉及的多重权衡。需要考虑的因素包括不同饮酒人群如何应对税收导致的更高酒精价格、税收对社会所有成员的公平性，以及对酒精相关行业工人的替代效应。
