Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/158559
|
| Title: | 我國歷年菸稅及菸捐對於吸菸行為之影響
The Effect of Tobacco Tax on Tobacco Consumption in Taiwan Over the Years |
| Authors: | 陳向豪
Chen, Hsiang-Hao |
| Contributors: | 陳國樑
石恩銘
Chen, Kuo-Liang
Shih, En-Ming
陳向豪
Chen, Hsiang-Hao |
| Keywords: | 菸稅
菸品健康福利捐
菸品消費
吸菸者特徵
Tobacco tax
Tobacco Health and Welfare Surcharges
Tobacco consumption
Smoker characteristics |
| Date: | 2025 |
| Issue Date: | 2025-08-04 14:23:25 (UTC+8) |
| Abstract: | 本文藉由衛生福利部國民健康署辦理之「國人吸菸行為調查」資料，探討我國歷次菸稅捐政策對於吸菸行為之影響。實證結果顯示，2009年菸捐調升10元與2017年菸稅調升20元，對於吸菸行為具有統計顯著的抑制效果，吸菸者每日吸菸量分別減少約0.7支與0.8支，每月減少超過一包的吸菸量。整體而言，當菸稅捐占菸價比率每上升1%，每日吸菸量平均減少約0.07至0.1支，若我國將菸稅捐占菸價比率提升至WHO建議之75% 標準，則吸菸者每日吸菸量將減少約1.5支至2支，每月吸菸量減少約2包至3包。惟2006年調升5元之菸捐後，吸菸者每日吸菸量反而增加約0.4支，推測與2007至2008年間國內香菸供給量增加有關。
本文亦針對我國吸菸者特徵進行分析，研究結果顯示，男性吸菸量高於女性；離婚者吸菸量高於未婚與已婚者；高所得者吸菸量高於中低所得者；年齡與吸菸量呈正相關，而教育程度與吸菸量呈負相關。
This study uses data from the Adult Smoking Behavior Survey conducted by the Health Promotion Administration, Ministry of Health and Welfare, to examine the effects of various tobacco tax and surcharge policies on smoking behavior in Taiwan. The empirical results indicate that the NT$10 increase in the tobacco surcharge in 2009 and the NT$20 increase in the tobacco tax in 2017 had significant suppressive effects on smoking behavior, reducing the average number of cigarettes smoked per day by approximately 0.7 and 0.8 sticks, respectively, translating to a reduction of more than one pack per month. Overall, a 1% increase in the proportion of tobacco taxes and surcharges in cigarette prices is associated with a reduction of approximately 0.07 to 0.1 cigarettes per day. If government raise the tax share to the World Health Organization’s recommended benchmark of 75% of the retail price, the average daily cigarette consumption among smokers is estimated to decrease by about 1.5 to 2 sticks, and monthly consumption would be reduced by approximately two to three packs. However, following the NT$5 increase in the tobacco surcharge in 2006, the average number of cigarettes smoked per day increased by about 0.4 sticks, which may be attributed to a rise in the overall cigarette supply in Taiwan during 2007 and 2008.
This study also analyzes the demographic characteristics of smokers in Taiwan. The findings reveal that male smokers consume more cigarettes than female smokers; divorced individuals smoke more than those who are single or married; high-income smokers consume more cigarettes than those with middle or low incomes. Additionally, cigarette consumption is positively associated with age and negatively associated with educational attainment. |
| Reference: | 李家銘、葉春淵與黃琮琪 (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》，18，1–35。
李卓倫、林霖與陳江明 (2013)，「菸品健康捐調升前後的需求價格彈性」，《台灣公共衛生雜誌》，32，491–501。
林雪娟 (2013)，《菸酒稅捐與我國菸品走私之關聯性》，國立政治大學財政系研究所碩士論文。
陳燕玲 (2010)，《菸品健康褔利捐對香菸消費量之影響》，國立臺灣海洋大學航運管理系研究所碩士論文。
曾巨威、羅時萬與楊怡雯 (2023)，「加熱菸走私進口對我國稅捐收入之影響」，《財稅研究》，52，27–58。
葉春淵、邱城英、李家銘、黃玟儀與洪榮耀 (2009)，「香菸課稅效果之研究–門檻迴歸模型之運用」，《台灣公共衛生雜誌》，28，289–299。
黃鴻麟 (2011)，《菸品健康福利捐調整對於菸品消費之影響》，逢甲大學財稅系研究所碩士論文。
黃昱森 (2018)，《利用電子發票探究我國菸品消費行為》，國立政治大學財政系研究所碩士論文。
游中佑 (2023)，《以家庭收支調查資料分析2017年提高菸稅對家戶菸草支出的影響》，逢甲大學財稅系研究所碩士論文。
鄔芳益 (2023)，《2017年菸稅調漲對家戶菸品消費之影響》，國立台北大學財政系研究所碩士論文。
羅光達、羅時萬與張佳雯 (2016)，「菸品走私對我國菸品稅捐收入之影響推估–以進出口貿易資料為例」，《財稅研究》，45，1–26。
財政部財政史料陳列室「菸酒稅重要史料」，取自：
https://museum.mof.gov.tw/singlehtml/3dd555c8bf1a42b99c0621ae5c3685eb.。
衛生福利部國民健康署 (2025)，「國人吸菸行為調查結果」，取自：
https://www.hpa.gov.tw/Pages/Detail.aspx?nodeid=1718&pid=9913.。
衛生福利部國民健康署「113年菸品健康福利捐運用成效」，取自：
https://www.hpa.gov.tw/Pages/List.aspx?nodeid=184.。
Blecher, E. (2008),“The Impact of Tobacco Advertising Bans on Consumption in Developing Countries,＂Journal of Health Economics, 27, 930–942.
Brown, J., D. Rosen and M. Carmona (2023),“Spinning a Global Web：Tactics Used by Big Tobacco to Attract Children at Tobacco Points of Sale,＂Tobacco Control, 32, 645–651.
Callison, K. and R. Kaestner (2013),“Do Higher Tobacco Taxes Reduce Adult Smoking ? New Evidence of the Effect of Recent Cigarette Tax Increases on Adult Smoking,＂Economic Inquiry, 52, 155–172.
Chaloupka, F. and K. Warner (2000),“The Economics of Smoking,＂Handbook of Health Economics, 1, 1539–1627.
Chaloupka, F., A. Yurekli and G. Fong (2012),“Tobacco Taxes as a Tobacco Control Strategy,＂Tobacco Control, 21, 172–180.
Cunningham, R. (2022),“Tobacco Package Health Warnings：International Status Report,＂(7th ed.), Canadian Cancer Society.
DeCicca, P., D. Kenkel and A. Mathios (2008),“Cigarette Taxes and the Transition from Youth to Adult Smoking：Smoking Initiation, Cessation, and Participation,＂Journal of Health Economics, 27, 904–917.
Evans, N., A. Farkas, E. Gilpin, C. Berry, and J. Pierce (1995),“Influence of Tobacco Marketing and Exposure to Smokers on Adolescent Susceptibility to Smoking,＂Journal of the National Cancer Institute, 87, 1538–1545.
González, M., M. Molinari and M. Virgolini (2008), “The Economic Impact of Smoke-Free Laws on Sales in Bars and Restaurants in Argentina,＂CVD Prevention and Control, 3, 197–203.
Guindon, E., G. Paraje and F. Chaloupka (2015),“The Impact of Prices and Taxes on the Use of Tobacco Products in Latin America and the Caribbean,＂American Journal of Public Health, 105, 9–19.
Gravely, S., G. Giovino, L. Craig, A. Commar, E. D’Espaignet, K. Schotte, and G. Fong (2017),“Implementation of Key Demand-Reduction Measures of the WHO Framework Convention on Tobacco Control and Change in Smoking Prevalence in 126 Countries：An Association Study,＂Lancet Public Health, 2, 166–174.
Hatoun, J., K. Davis-Plourde, B. Penti, H. Cabral, and L. Kazis (2018),“Tobacco Control Laws and Pediatric Asthma,＂Pediatrics, 141, 130–136.
Hopkins, D., S. Razi, K. Leeks, G. Kalra, S. Chattopadhyay, R. Soler, and Task Force on Community Preventive Services (2010),“Smokefree Policies to Reduce Tobacco Use：A Systematic Review,＂American Journal of Preventive Medicine, 38, 275–289.
Hanewinkel, R., B. Isensee, J. Sargent, and M. Morgenstern (2011),“Cigarette Advertising and Teen Smoking Initiation,＂Pediatrics, 127, 271–278.
Jha, P. and R. Peto (2014),“Global Effects of Smoking, of Quitting, and of Taxing Tobacco,＂New England Journal of Medicine, 370, 60–68.
Kennedy, P (2008), A guide to econometrics (6th ed.), Wiley-Blackwell.
Lewit, E. and D. Coate (1982),“The Potential for Using Excise Taxes to Reduce Smoking,＂Journal of Health Economics, 1, 121–145.
Lee, Y., C. Hebert, J. Nonnemaker, and A. Kim (2012),“Multiple Tobacco Product Use among Adults in the United States: Cigarettes, Cigars, Electronic Cigarettes, Hookah, Smokeless Tobacco, and Snus,＂Preventive Medicine, 62, 14–19.
Le, T. and M. Jaffri (2022),“The Association Between Smoking Behaviors and Prices and Taxes per Cigarette Pack in the United States from 2000 through 2019,＂BMC Public Health, 22, 856.
Laverty, A. A., Filippidis, F. T., and Taylor, T. (2019),“Parental smoking and child smoking: The role of secondhand smoke exposure,＂Tobacco Control, 28, 295–300.
Levy, D., J. Tam, C. Kuo, G. Fong, and F. Chaloupka (2018),“The Impact of Implementing Tobacco Control Policies：The 2017 Tobacco Control Policy Scorecard,＂Journal of Public Health Management and Practice, 24, 448–457.
Noar, S., M. Hall, D. Francis, K. Ribisl, J. Pepper, and N. Brewer (2016),“Pictorial Cigarette Pack Warnings：A Meta-Analysis of Experimental Studies,＂Tobacco Control, 25, 341–354.
Ngo, A., K. Cheng, C. Shang, and F. Chaloupka (2017).“The Effect of MPOWER Scores on Cigarette Smoking Prevalence and Consumption,＂Preventive Medicine, 105, 10–14.
Peterson, D., S. Zeger, P. Remington, and H. Anderson (1992),“The Effect of State Cigarette Tax Increases on Cigarette Sales, 1955 to 1988,＂American Journal of Public Health, 82, 94–96.
Partos, T., R. Hiscock, A. Gilmore, J. Branston, S. Hitchman, and A. McNeill (2020),“Impact of Tobacco Tax Increases and Industry Pricing on Smoking Behaviours and Inequalities：A Mixed-Methods Study,＂Public Health Research, 8, 1–140.
Powell, L., J. Tauras and H. Ross (2005),“The Importance of Peer Effects, Cigarette Prices and Tobacco Control Policies for Youth Smoking Behavior,＂Journal of Health Economics, 24, 950–968.
Prieger, J. and J. Kulick (2018),“Cigarette Taxes and Illicit Trade in Europe,＂Economic Inquiry, 56, 1706–1723.
Rado, M., A. Laverty, T. Hone, and K. Chang (2022),“Cigarette Taxation and Neonatal and Infant Mortality：A Longitudinal Analysis of 159 Countries,＂PLOS Global Public Health, 2, 42.
Ringel, J. and W. Evans (2001),“Cigarette Taxes and Smoking During Pregnancy,＂American Journal of Public Health, 91, 1851–1856.
Shuval, K., M. Stoklosa, N. Nargis, J. Drope, S. Tzafrir, L. Keinan, L. DeFina, and M. Qadan (2021),“Cigarette Prices and Smoking Behavior in Israel：Findings from a National Study of Adults (2002-2017),＂International Journal of Environmental Research and Public Health, 18, 1–11.
Tauras, J. (2006)“Smoke-Free Air Laws, Cigarette Prices, and Adult Cigarette Demand,＂Economic Inquiry, 44, 333–342.
Visscher, K., B. Everaars, A. Suijkerbuijk, M. Lambooij, and G. Wit (2023),“Intended Changes in Smoking Behaviour of Dutch Young Adults after an Increase in Excise Tax：A Cross-Sectional Survey,＂BMJ Open, 13, 065535.
Wen, J., W. Shang, Y. Ding, H. Qiao, and J. Li (2023),“China's Smoke-Free Policies in Public Place and the Smoking Cessation Status of Smokers,＂Tobacco Use Insights, 16, 1–6.
Wamamil, W., F. Chaloupka and P. Jha (2017),“The impact of tobacco tax increases on smoking prevalence and consumption in low and middle-income countries,＂Tobacco Control, 26, 10–17.
Warner, K. and D. Burns (2003),“Hardening and the Hard-Core Smoker：Concepts, Evidence, and Implications,＂Nicotine & Tobacco Research, 5, 37–48.
Wilson, L., E. Tang, G. Chander, H. Hutton, O. Odelola, J. Elf, and B. Apelberg, (2012),“Impact Of Tobacco Control Interventions on Smoking Initiation, Cessation, and Prevalence：A Systematic Review,＂Journal of Environmental and Public Health , 1, 1–36.
Yang, X., Z. Yan, G. Xu, Y. Tan, and J. Zhu (2021),“How Secondhand Smoke Exposure Affects Tobacco Use and Smoking Susceptibility of Adolescents：Sex and School Differences,＂Tobacco Induced Diseases, 19, 1–12.
WHO (2021), WHO Technical Manual on Tobacco Tax Policy and Administration.
WHO (2024), WHO Global Report on Trends in Prevalence of Tobacco Use 2000–2030.
WHO (2023), WHO Report on the Global Tobacco Epidemic, 2023：Protect People from Tobacco Smoke.
World Bank (2017), Tobacco Tax Reform at the Crossroads of Health and Development：Technical Report of the World Bank Group Global Tobacco Control Program.
Centers for Disease Control and Prevention (2020), Smoking and Tobacco Use：Fast Facts. |
| Description: | 碩士
國立政治大學
財政學系
112255026 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112255026 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 502601.pdf | | 3845Kb | Adobe PDF | 0 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
