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| Title: | 臺灣吸菸家庭之稅捐負擔與其家庭特徵之研究 |
| Authors: | 林煥德 |
| Contributors: | 羅光達
林煥德 |
| Keywords: | 香菸稅
累退性
租稅負擔
吸菸家庭
菸害防制
cigarette taxation
regressivity
tax burden
smoking family
tobacco hazards prevention |
| Date: | 2008 |
| Issue Date: | 2009-09-19 13:47:28 (UTC+8) |
| Abstract: | 本研究從長時間來觀察台灣香菸稅捐的累退程度變化，並且同時觀察台灣吸菸家庭具備何種特徵，以作為政府相關單位在制定租稅及菸害防制等政策的一個參考。利用行政主計處之「家庭收支調查報告」、台灣省菸酒公賣局之「臺灣地區菸酒事業統計年報」及學者研究等資料來進行累退性衡量，發現自1979年開始至2007年，我國香菸稅累退程度呈現加劇的情形，而各吸菸家庭則呈現出菸草消費支出金額愈高者戶長及家庭成員平均年齡愈低、教育程度較低、以及女性戶長比例下降等特徵。
由此結果可看出我國香菸稅累退程度並未減輕，低所得家庭反而較高所得家庭負擔為重，此外菸草消費支出較高的家庭由於平均教育程度較低，普遍缺乏吸菸會造成健康危害的風險認知，因此衛生醫療主管當局應加強菸害防制教育以利提升國民健康。
This study observes the regressivity changes of cigarette taxation in Taiwan for long run and the features of smoking families in Taiwan to offer the government and relevant organization a reference in making taxation and tobacco hazards prevention policies.
This study uses “Report on the Survey of Family Income and Expenditure in Taiwan Area of Republic of China” from 1979 to 2007, “Taiwan Tobacco and Wine Statistical Yearbook” and other scholars’ contribution to measure the regressivity of cigarette taxation. The results shows the regressivity of cigarette taxation in Taiwan is more and more severe from 1979 to 2007, and the smoking families which have higher tobacco expenditure shows the features of lower average age, lower education level, and lower percentage of female household head.
This study concludes that the regressivity of cigarette taxation is more amd more severe, so the tax burden of lower income families is much serious than higher income families, and because of lower education level, the families with higher tobacco expenditure are popularly lack of risk perception which smoking hazards health. Therefore health and medical executive should reinforce tobacco prevention education to promote national health. |
| Reference: | 一、中文文獻
李妙靜（2006），《全球化對我國菸酒稅制變遷之影響》，國立成功大學政治經濟學研究所碩士論文。
李家銘、葉春淵、黃琮琪（2006），「菸價要調漲多少：菸品健康福利捐課徵對香菸消費的影響效果」，《人文及社會科學集刊》，18(1)，1-35。
林翠芳（2008），「菸酒稅之探討」，《財稅研究》，40(5)，107-121。
徐茂炫、謝啟瑞（1999），「菸需、菸稅與反菸：實證文獻回顧與臺灣個案」，《人文及社會科學集刊》，11(3)，301-334。
張世和（1968），《台灣省菸酒專賣制度之研究》，國立政治大學公共行政研究所碩士論文。
張佳雯（2004），《論癮性商品之消費型態與政府管制》，國立政治大學財政研究所博士論文。
陳佳文（1986），《我國菸酒專賣政策及專賣制度之研究》，國立政治大學財政研究所碩士論文。
曾巨威、陳麗玟（1989），《菸酒課稅問題之研究》，台北：財政部賦稅改革委員會專題報告50。
曾福安（2001），《我國菸酒專賣制度之演進》，國立政治大學財政研究所碩士論文。
趙揚清、黃怡靜（2003），「菸酒公賣利益回歸稅制及相關問題之研究」，《國政論壇季刊》，秋季號，101-114。
蔡憶文（2005），《評估菸酒稅法及其對菸品消費市場之影響》，行政院衛生署國民健康局九十三年度菸害防制研究及工作計畫研究報告。
羅光達（1995），《香菸稅的理論探討與台灣之實證研究》，國立政治大學財政研究所碩士論文。
二、英文文獻
Becker, Gary S. and Kevin M. Murphy (1988), “A Theory of Rational Addiction”, Journal of Political Economy, 96(4), 675-700.
Chaloupka, Frank J. and Kenneth E. Warner (1999), “The Economics of Smoking”, NBER Working Paper 7047.
Evans, William N. and Matthew C. Farrelly (1998), “The Compensating Behavior of Smokers: Taxes, Tar and Nicotine”, RAND Journal of Economics, 29(3), 578-595.
Gruber, Jonathan H. and Botond Koszegi (2002), “A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Exercise Taxation”, NBER Working Paper 8777.
Gruber, Jonathan H. and Botond Koszegi (2004), “Tax Incidence When Individuals Are Time-inconsistent: the Case of Cigarette Exercise Taxes ”, Journal of Public Economics, 88, 1959-1987.
Gruber, Jonathan H. and Sendhil Mullainathan (2002), “Do Cigarette Taxes Make Smokers Happier?” , NBER Working Paper 8872.
Hsieh, Chee-Ruey; Teh-Wei Hu and Chien-Fu J. Lin (1999), “The Demand for Cigarettes in Taiwan: Domestic Versus Imported Cigarettes”, Journal of Contemporary Economic Policy, 17(2), 223-234.
Kan, Kamhon (2007), “Cigarette Smoking and Self-control”, Journal of Health Economics, 26, 61-81.
Keeler, Theodore. E., Teh-Wei Hu, P.G. Barnett and W.G. Manning (1993), “Taxation, Regulation, and Addiction: A Demand Function for Cigarettes Based on Time-series Evidence”, Journal of Health Economics, 12(1), 1-18.
Leu, Robert E. (1984), “Anti-smoking Publicity, Taxation, and the Demand for Cigarettes”, Journal of Health Economics, 3(2), 101-116.
Lois Biener, Robert H. Aseltine, Bruce Cohen and Marlence Anderka (1998), “Reactions of Adult and Teenaged Smokers to the Massachusetts Tobacco Tax”, American Journal of Public Health, 88, 1389-1391.
Lyon, Andrew B. and Robert M. Schwab (1995), “Consumption Taxes in a Life-cycle Framework: Are Sin Taxes Regressive?”, Review of Economics and Statistics, 77(3), 389-406.
Lyon, Andrew B. and Robert M. Schwab (1997), “The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes”, Tax Foundation Background Paper 22.
O’Donoghue, Ted and Matthew Rabin (2003), “Studying Optimal Paternalism, Illustrated by a Model of Sin Taxes”, American Economic Review, 93(2), 186-191.
O’Donoghue, Ted and Matthew Rabin (2006), “Optimal Sin Taxes”, Journal of Public Economics, 90, 1825-1849.
Pigou, A.C. (1932), “The Economics of Welfare”, London: Macmillan & Co. 4th ed.
Pim Borren and Matthew Sutton (1992), “Are Increases in Cigarette Taxation Regressive?”, Health Economics, 1, 245-253.
Poter, R.H. (1986), “The Impact of Government Policy on the U.S. Cigarette Industry”, In Ippolito P. M, Scheffman D. T, ed. Empirical Approaches to Consumer Protection Economics, US Government Printing Office.
Remler , Dahlia K. (2004), “Poor Smokers, Poor Quitters, and Cigarette Tax Regressivity”, American Journal of Public Health, 94(2), 225-229.
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Townsend, Joy L. (1987), “Cigarette Tax, Economic Welfare and Social Class Patterns of smoking”, Applied Economics, 19, 355-365.
Viscusi, W. Kip. (1995), “Cigarette Taxation and the Social Consequences of Smoking”, In James M. Poterba, ed. Tax Policy and the Economy, Vol.9, Cambridge, MA: NBER and MIT Press, 51-101.
三、政府出版品
1979年到1993年《中華民國臺灣地區個人所得分配調查報告》，台北：行政院主計處。
1994年到2007年《家庭收支調查報告》，台北：行政院主計處。
2001《臺灣地區菸酒事業統計年報》，台北：臺灣省菸酒公賣局。 |
| Description: | 碩士
國立政治大學
財政研究所
96255023
97 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0096255023 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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