Hu T W, Bai J, Keeler T E, Barnett P G, Sung H Y
School of Public Health, University of California at Berkeley 94720.
J Public Health Policy. 1994 Spring;15(1):26-36.
In 1988, California voters enacted Proposition 99, increasing the tax on cigarettes by 25 cents per pack, effective January 1989. Monthly sales data reported by the California State Board of Equalization between 1984 and 1991, adjusted for seasonal variation and time trend, show that consumption of cigarettes in January 1989 was about 25 percent less than would have been expected in the absence of the tax. By December 1989 consumption was reduced to 9.5 percent below the pre-Proposition trend, an amount sustained throughout 1991. Additional taxation and a different form of taxation on cigarettes may further be considered.
1988年，加利福尼亚州选民通过了第99号提案，将每包香烟的税提高了25美分，于1989年1月生效。加利福尼亚州平等委员会报告的1984年至1991年的月度销售数据，经季节性变化和时间趋势调整后显示，1989年1月的香烟消费量比在没有该税的情况下预期的消费量减少了约25%。到1989年12月，消费量降至比第99号提案前的趋势低9.5%的水平，并在1991年全年维持这一水平。可能会进一步考虑对香烟征收额外的税以及采用不同形式的税收。
