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| Title: | 利用電子發票探究我國菸品消費行為
The Effect of Cigarette Tax on Tabacco Consumption from E-invoice Data |
| Authors: | 黃昱森
Huang, Yu-Sen |
| Contributors: | 羅光達
韓幸紋
黃昱森
Huang, Yu-Sen |
| Keywords: | 電子發票
菸價
菸品消費
價格彈性
菸稅調漲
E-invoice
Cigarette price
Cigarette consumption
Price elasticity
Tobacco Tax increase |
| Date: | 2018 |
| Issue Date: | 2018-07-31 13:47:49 (UTC+8) |
| Abstract: | 近年來各國政府與民間對於吸菸行為影響民眾健康的議題日益受到重視，我國政府為了國人健康也採取相關課徵菸稅的政策，以期達到以價制量。因此本研究將探討我國菸品調漲影響菸品消費量之效果。資料來源為2017年與2018年財政部資訊中心之電子發票消費檔案，以電子發票中菸品消費量作為主要觀察變數，並控制可能影響菸品消費量之變數，建立普通最小平方法（Ordinary Least Square，OLS）複迴歸模型進行實證研究來探討我國菸稅調漲對菸品消費量之影響。本文另進一步將菸品價格分組，分析購買不同菸價的消費族群下，菸稅調漲對菸品消費量之差異。
本文研究結果顯示，不同菸品價格下菸稅調漲對菸品消費量的效果不盡相同，顯示我國在購買不同價格的消費族群下對於政府政策下將有不同的反應，在中、高價菸組別中，菸稅調漲較無顯著性的差異；而低價菸組別中，菸稅調漲對菸品消費量有顯著性負相關。
以上所述，本研究對於政府政策提供相關建議，應該對於不同消費族群的因素納入考量；如此才能達到原本政策制定的目的。
An increased number of governments and organizations concerned terrible effect of cigarette on citizen’s health in recent years. In order to mitigate the cigarette utilization, Taiwanese government legislated taxation on cigarette for citizen’s health.
The aim of this study is to evaluate the effect of a Tobacco Tax on cigarette use. The data resource comes from e-invoice of Fiscal Information Agency, Ministry of Finance between 2017 and 2018. By estimating ordinary least square model, it indicates that tax affect cigarette consumption of varied priced group. It is evident that cigarette consumption significantly reduces in low-priced cigarette group, however, no significant effect on mid-priced and high-priced cigarette group.
Therefore, the study suggests that policy makers should consider the others factors of different consumer groups when deciding on the amount of tax to reach the goal of enhancing policy effect and decreasing cigarette use.
The main observation variable is cigarette consumption on e-invoice, and the addition of variables that affect cigarette consumption from 2017 to 2018 e-invoice of Fiscal Information Agency, Ministry of Finance（MOF）by using establish Ordinary Least Squares（OLS）analysis to explore the effect of a Tobacco Tax on cigarette consumption. In addition, this study uses cigarette consumption groupings to explore differences in the consumption of cigarette due to the Tobacco Tax increase on different cigarette product prices.
The results of this study show the effect is not the same of Tobacco Tax increase on different cigarette product prices. There will be different reactions under government policies in different consumer groups. In mid-priced and high-priced cigarette groups, the Tobacco Tax increase is no significant difference, in low-priced cigarette group, the relationship between Tobacco Tax and cigarette consumption is negative.
As above, this study provides advice on government policies should consider the factors of different consumer groups. In this way can achieve the purpose of the original policy formulation. |
| Reference: | 一、中文文獻
葉春淵、李家銘、陳昇鴻、黃琮琪（2005）「菸品健康福利捐對香菸消費量及產業之影響」，《農業經濟半年刊》，78 期，105-149。
李卓倫、林霖、陳江明（2013），「菸品健康捐調升前後的需求價格彈性」，《臺灣公共衛生雜誌》，32（5），491-501。
黎萬益（2008），「電子發票促進企業經營效率」，《研考雙月刊》，32（1），77-86
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。
曾巨威（2012），《菸品稅捐政策對市場的影響》，第六屆臺灣菸品走私問題及市場現況研討會。
宋松康（2002），《台灣加入WTO後菸草產業因應策略之探討以菸酒公賣局為例》，國立中山大學高階經營碩士班論文
陳杏雯、王桂芸、林瑞琪、葉美玲（2015） 「吸菸與否之差異及二手菸暴露之預測」，《榮總護理》，32卷4期，416-423。
李蘭、潘怜燕、晏涵文、李隆安 （1994） 「臺灣地區成年人之吸菸現況：盛行率及危險因子」，《中華公共衛生雜誌》，13卷5期，371-380。
蔡志瑋（2012），《菸稅、走私量及菸品稅收》，國立臺北大學財政學系研究所碩士論文。
朱育萱（2014），《景氣循環下的菸品消費分析》，國立政治大學財政研究所碩士論文。
二、英文文獻
Chaloupka, F. J., and Warner. KE（1999）“The Economics of Smoking,” NBER Working Paper, No.7047.
Davis, K., M. Farrelly, Q. Li, and A. Hyland （2006） “Cigarette Purchasing Patterns among New York Smokers: Implications for Health, Price, and Revenue,” Prepared for the New York State Department of Health, Tobacco Control Program, Albany NY.
Gruber Jonathan, Anindya Sen and Mark Stabile（2003）, “Estimating price elasticities when there is smuggling :the sensitivity of smoking to price in Canada,” Journal of Health Economics,22:821-842.
Hu, T.W., and Mao. Z（2002）, “Effects of cigarette tax on cigarette consumption and the Chinese economy, ” Tobacco Control, 11: 105-108.
Haden, K.（1990） “The Demand for Cigarettes in Japan,” American Journal of Agricultural Economics, 72（2）:446-450.
Jha, P., and Chaloupka. F. （2000）, “ Tobacco Control in Developing Countries, ” Published by OUP for the World Bank and World Health Organization
Tsai, Y. W. , H. Y. Sung ,C.L. Yang and S.F. Shih （2003）, “ The Behavior of Purchasing Smuggled Cigarettes in Taiwan,” Tobacco Control, 12, 28–33.
Yorozu, I., and Zhou. Y. （2002）, “The demand for cigarettes in Japan: impact of information dissemination on cigarette consumption,” Contemporary Economic Policy, 20（1）:72-82. |
| Description: | 碩士
國立政治大學
財政學系
105255026 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105255026 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.PF.019.2018.F07 |
| Appears in Collections: | [財政學系] 學位論文
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