Al-Sheyab Nihaya A, Khader Yousef, Alyahya Mohammad S, Sweis Nadia, Mirza Maryam
Department of Allied Medical Sciences, Faculty of Applied Medical Sciences, Jordan University of Science and Technology, Irbid, Jordan.
Department of Community Medicine, Public Health and Family Medicine, Faculty of Medicine, Jordan University of Science and Technology, Irbid, Jordan.
East Mediterr Health J. 2024 Dec 3;30(11):788-797. doi: 10.26719/2024.30.11.788.
Tobacco taxes are a powerful tool for reducing tobacco consumption and a reliable source of revenue for government.
To investigate the potential efficacy of tobacco taxation strategies in Jordan in relation to their fiscal and health-related outcomes.
Using Tobacconomics, we conducted a comparative analysis of several taxation scenarios: maintaining the status quo; increasing both specific excise and tiered taxes; increasing tiered tax rates alone; and raising specific excise taxes only.
We obtained the projected fiscal and health outcomes under the different tax policy scenarios: current scenario with no adjustments; 20% increase in specific excise taxes coupled with a 10% boost in tiered tax rates; raising tier tax by 20%; and raising specific excise by 20%. A 20% increase in excise taxes will decrease cigarette consumption, increase government revenues and reduce deaths among adults and adolescents. It can provide up to 87.5% reduction in adolescent deaths if coupled with a 10% boost in tiered tax rates.
A consistent and aggressive approach to tobacco taxation can effectively decrease tobacco consumption and increase government revenue if Jordan's multi-tiered specific excise tax system is adjusted according to retail price.
烟草税是减少烟草消费的有力工具，也是政府可靠的财政收入来源。
研究约旦烟草税收策略在财政和健康相关结果方面的潜在效果。
使用烟草经济学，我们对几种税收方案进行了比较分析：维持现状；提高从量消费税和分级税率；仅提高分级税率；仅提高从量消费税。
我们得出了不同税收政策方案下的预计财政和健康结果：不做调整的当前方案；从量消费税提高20% 并结合分级税率提高10%；分级税率提高20%；从量消费税提高20%。消费税提高20% 将减少卷烟消费、增加政府收入并减少成年人和青少年中的死亡人数。如果分级税率提高10%，则可使青少年死亡人数最多减少87.5%。
如果根据零售价格调整约旦的多级从量消费税制度，采取一致且积极的烟草税收方法可有效减少烟草消费并增加政府收入。
