دورية أكاديمية
أعرض في EDS

The association between excise tax structures and the price variability of alcoholic beverages in the United States.

التفاصيل البيبلوغرافية
العنوان: The association between excise tax structures and the price variability of alcoholic beverages in the United States.
المؤلفون: Shang C; Oklahoma Tobacco Research Center, Department of Pediatrics, Stephenson Cancer Center, University of Oklahoma Health Sciences Center, Oklahoma City, United States of America., Wang X; Department of Economics, University of Illinois at Chicago, Chicago, United States of America., Chaloupka FJ; Oklahoma Tobacco Research Center, Department of Pediatrics, Stephenson Cancer Center, University of Oklahoma Health Sciences Center, Oklahoma City, United States of America.; Department of Economics, University of Illinois at Chicago, Chicago, United States of America.; Division of Health Policy and Administration, School of Public Health, University of Illinois at Chicago, Chicago, United States of America.
المصدر: PloS one [PLoS One] 2018 Dec 27; Vol. 13 (12), pp. e0208509. Date of Electronic Publication: 2018 Dec 27 (Print Publication: 2018).
نوع المنشور: Journal Article; Research Support, N.I.H., Extramural
اللغة: English
بيانات الدورية: Publisher: Public Library of Science Country of Publication: United States NLM ID: 101285081 Publication Model: eCollection Cited Medium: Internet ISSN: 1932-6203 (Electronic) Linking ISSN: 19326203 NLM ISO Abbreviation: PLoS One Subsets: MEDLINE
أسماء مطبوعة: Original Publication: San Francisco, CA : Public Library of Science
مواضيع طبية MeSH: Commerce* , Taxes*/economics , Taxes*/statistics & numerical data, Alcoholic Beverages/*economics, Adolescent ; Adult ; Alcoholic Beverages/statistics & numerical data ; Cities/economics ; Cities/epidemiology ; Costs and Cost Analysis ; Family ; Health Policy/economics ; Humans ; Income/statistics & numerical data ; United States/epidemiology ; Young Adult
مستخلص: Recent tobacco taxation research suggests that excise tax structure plays an important role in the effectiveness of increasing taxes in reducing consumption. However, evidence on excise tax structures of alcoholic beverages is scarce. We linked price variability measures for beer, wine, and liquor in the US derived using Economist Intelligence Unit city data from 2003 to 2016 with state-level excise tax structures from the Alcohol Policy Information System. Ordinary least squares (OLS) regressions were performed to assess the associations between excise tax structures and price variability, for beer, wine, and liquor (spirits), respectively. Results suggest that, compared with a specific excise beer tax structure based on volumes, a mixed structure with both specific and ad valorem components was associated with 38% (p≤0.01) greater beer price variability. In addition, a mixed excise tax structure for liquor was associated with 60-77% (p≤0.01) greater liquor price variability. However, these associations do not imply a causal link between tax structures and price variability. In summary, a mixed excise tax structure is associated with greater variability in beer and liquor prices, an indicator for tax avoidance opportunities. Future research is needed to identify the causal impact of tax structures on price variability.
Competing Interests: The authors have declared that no competing interests exist.
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معلومات مُعتمدة: K99 AA024810 United States AA NIAAA NIH HHS; R00 AA024810 United States AA NIAAA NIH HHS
تواريخ الأحداث: Date Created: 20181228 Date Completed: 20190530 Latest Revision: 20200309
رمز التحديث: 20231215
مُعرف محوري في PubMed: PMC6307826
DOI: 10.1371/journal.pone.0208509
PMID: 30589849
قاعدة البيانات: MEDLINE
الوصف
تدمد:1932-6203
DOI:10.1371/journal.pone.0208509