School of Public Health, University of Illinois Chicago, Chicago, Illinois, USA
Institute for Health Research and Policy, University of Illinois Chicago, Chicago, Illinois, USA.
Tob Control. 2024 Oct 19;33(6):727-732. doi: 10.1136/tc-2022-057808.
In November 2021, the Tobacconomics team published the second edition of the which evaluates cigarette taxation in each country based on four components-cigarette price, affordability change, tax share and tax structure. This study examines the relationship between the overall cigarette tax score and tobacco excise tax revenue between 2014 and 2018.
Using cigarette tax scores from the and tobacco excise tax revenue information from WHO, this analysis is based on ordinary least squares estimations to assess the association between the overall cigarette tax scores and tobacco excise tax revenues per capita controlling for countries' tobacco control environment, sociodemographic characteristics and country and year fixed effects.
A 1-point higher overall cigarette tax score is associated with higher tobacco excise tax revenue per capita of $11.98 (in constant 2018 purchasing power parity international dollars). For low and middle-income countries and lower performing countries at baseline, a 1-point higher overall cigarette tax score is associated with higher tobacco excise tax revenue per capita of $11.32 and $6.92, respectively. If all countries had increased their scores to '5', the tobacco excise tax revenue per capita would have increased by 22.51%.
Higher overall cigarette tax scores are associated with higher tobacco excise tax revenue per capita. Countries aiming to reach higher cigarette tax scores would be able to reduce tobacco use and increase their tobacco tax revenue, which can be allocated to development priorities.
2021 年 11 月，Tobacconomics 团队发布了 的第二版，该评估根据四个组成部分——香烟价格、可负担性变化、税收份额和税收结构，对每个国家的香烟税收进行评估。本研究考察了 2014 年至 2018 年间总体香烟税收得分与烟草消费税收入之间的关系。
利用 中的香烟税收得分和世卫组织的烟草消费税收入信息，本分析基于普通最小二乘法估计，以评估总体香烟税收得分与人均烟草消费税收入之间的关联，同时控制各国的烟草控制环境、社会人口特征以及国家和年份固定效应。
总体香烟税收得分每提高 1 分，人均烟草消费税收入就会增加 11.98 美元（以 2018 年不变购买力平价国际元计算）。对于低收入和中等收入国家以及基线时表现较差的国家，总体香烟税收得分每提高 1 分，人均烟草消费税收入就会分别增加 11.32 美元和 6.92 美元。如果所有国家的得分都提高到“5”，人均烟草消费税收入将增加 22.51%。
总体香烟税收得分越高，人均烟草消费税收入就越高。旨在提高香烟税收得分的国家将能够减少烟草使用并增加其烟草税收收入，这些收入可用于优先发展事项。
