tax

tax
  • 文章类型: Journal Article
    目标:我们探讨了英国酒精税收制度变化的早期影响,于2023年8月实施,在英国最大的超市网站上出售的酒精产品的强度和价格。
    方法:我们使用纵向品牌水平数据的比较性描述性研究未预先注册,应视为探索性研究。
    方法:使用自动卷取工具每周(2023年5月至10月)收集数据。结果是产品强度(体积%酒精[ABV])和价格(每10mL纯酒精和每升产品)。我们进行了配对t检验,两个样本Kolmogorov-Smirnov测试,和分位数回归来比较税收变化前后的结果。啤酒,苹果酒,精神,和即饮型饮料(RTD)分别进行分析。
    结果:啤酒的平均强度降低,在制造商重新配制少量较弱啤酒的推动下,将它们转移到较低的税收区间(<3.5%ABV)。啤酒实行新税制后,每10毫升酒精和每升产品的平均价格明显更高,苹果酒,和烈酒,RTD明显较低。啤酒价格的上涨往往发生在整个分销中,而苹果酒价格的上涨发生在更昂贵的产品中。
    结论:产品强度的变化往往发生在新的最低税率附近的较弱产品中,暗示税级可能是变革的潜在刺激因素。重新制定更强的产品将具有更好的公共卫生潜力。长期监测,包括购买/消费数据,是必需的。
    OBJECTIVE: We explored the early impact of changes to the UK alcohol tax system, implemented in August 2023, on the strength and price of alcoholic products available for sale on the website of the largest supermarket in England.
    METHODS: Our comparative descriptive study using longitudinal brand-level data was not preregistered and should be considered exploratory.
    METHODS: Data were collected weekly (May to October 2023) using automated web scraping tools. Outcomes were product strength (% alcohol by volume [ABV]) and price (per 10 mL of pure alcohol and per litre of product). We undertook paired t-tests, two-sample Kolmogorov-Smirnov tests, and quantile regression to compare outcomes before and after the tax changes. Beer, cider, spirits, and ready-to-drinks (RTDs) were analysed separately.
    RESULTS: There was a reduction in the mean strength of beer, driven by manufacturers reformulating a small number of weaker beers, moving them into a lower tax band (<3.5%ABV). The mean price per 10 mL of alcohol and per litre of product was significantly higher after the new tax system for beer, cider, and spirits and significantly lower for RTDs. Increases in the price of beer tended to occur across the entire distribution, whereas increases in the price of cider occurred among more expensive products.
    CONCLUSIONS: Changes to product strength tended to occur among weaker products near the new lowest tax band, suggesting tax bands may be a potential stimulus for change. Reformulation of stronger products would have better public health potential. Longer term monitoring, including data on purchasing/consumption, is required.
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  • 文章类型: Journal Article
    背景:开放系统电子烟(EC)产品功能,如电池容量,最大输出瓦数,等等,是推动产品成本并可能影响使用模式的主要组件。此外,对产品功能和价格的持续创新和监控将为设计适当的税收政策和产品法规提供关键信息。
    目的:本研究将研究产品功能如何与基于网络的vape商店中出售的设备的价格相关联。
    方法:我们从5个受欢迎的,以美国为基础,2022年4月至8月的基于网络的vape商店检查入门套件,仅限设备的产品,和电子液体容器的产品。我们实现了具有固定存储效应的线性回归模型,以检查设备属性和价格之间的关联。
    结果:EC入门套件或设备因类型而异,MOD的价格远远高于POD和VAPE笔的价格。mod入门套件的价格甚至低于mod设备的价格,这表明mod入门套件在基于网络的vape商店中打折。MOD套件的价格,仅限mod设备的产品,和pod套件随着电池容量和输出功率的增加而增加。对于vape笔,价格与电子液体容器的体积大小呈正相关。另一方面,pod套件的价格与容器数量呈正相关。
    结论:以单位为基础的特定税,因此,将对vape笔或pod系统等低价设备征收更高的税收负担,并对mod设备征收更低的税收负担。对设备征收基于容量或容量的特定税将对容器尺寸较大的vape笔征收更高的税收负担。同时,与批发或零售价格挂钩的从价税将均匀适用于不同类型的设备,这意味着那些具有更高的电池容量和输出瓦数等高级功能的人将面临更高的费率。因此,政策制定者可以按设备类型操纵税率,以阻止某些设备产品的使用。
    BACKGROUND: Open-system electronic cigarette (EC) product features, such as battery capacity, maximum output wattage, and so forth, are major components that drive product costs and may influence use patterns. Moreover, continued innovation and monitoring of product features and prices will provide critical information for designing appropriate taxation policies and product regulations.
    OBJECTIVE: This study will examine how product features are associated with the prices of devices sold in web-based vape shops.
    METHODS: We draw samples from 5 popular, US-based, web-based vape shops from April to August 2022 to examine starter kits, device-only products, and e-liquid container-only products. We implemented a linear regression model with a store-fixed effect to examine the association between device attributes and prices.
    RESULTS: EC starter kits or devices vary significantly by type, with mod prices being much higher than pod and vape pen prices. The prices of mod starter kits were even lower than those of mod devices, suggesting that mod starter kits are discounted in web-based vape shops. The price of mod kits, mod device-only products, and pod kits increased as the battery capacity and output wattage increased. For vape pens, the price was positively associated with the volume size of the e-liquid container. On the other hand, the price of pod kits was positively associated with the number of containers.
    CONCLUSIONS: A unit-based specific tax, therefore, will impose a higher tax burden on lower-priced devices such as vape pens or pod systems and a lower tax burden on mod devices. A volume- or capacity-based specific tax on devices will impose a higher tax burden on vape pens with a larger container size. Meanwhile, ad valorem taxes pegged to wholesale or retail prices would apply evenly across device types, meaning those with advanced features such as higher battery capacities and output wattage would face higher rates. Therefore, policy makers could manipulate tax rates by device type to discourage the use of certain device products.
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  • 文章类型: Randomized Controlled Trial
    背景:大量食用红肉和加工肉会对健康和环境造成伤害。红肉的警告标签和税收总体上减少了红肉的选择,但对这些潜在政策如何影响红肉子类别的购买知之甚少(例如,加工与未加工)或非红肉食品(例如,奶酪,脉冲)与健康和环境结果相关。这项研究在一项随机对照试验中检查了消费者对红肉警告标签和税收的反应。
    方法:2021年10月,我们招募了3,518名美国成年人在一家自然主义的在线杂货店完成购物任务。参与者被随机分配到四个武器之一:控制(没有警告标签或税收),仅警告标签(健康和环境警告标签出现在含有红肉的产品旁边),仅征税(含红肉产品的价格上涨30%)或联合警告标签+税收。参与者选择了要假设购买的物品,我们根据动物和植物来源成分的存在将其分类为食物组(例如,牛肉,鸡蛋,脉冲),肉类加工水平(例如,加工猪肉与未加工猪肉),和肉类(例如,牛肉与猪肉)。我们评估了警告标签和税收对每个食品组选择的影响。
    结果:与对照组相比,所有三项干预措施均导致参与者选择较少的加工肉制品(受加工猪肉减少的驱动)和(仅针对税收和警告标签+税收干预)较少的未加工肉制品(受未加工牛肉减少的驱动).所有这三种干预措施也导致参与者选择更多含有奶酪的物品,而只有联合警告标签+税收干预导致参与者选择更多含有加工家禽的物品。除了税收部门的豆类选择增加外,干预措施不影响鱼类或海鲜(加工或未加工)的选择,鸡蛋,或植物性物品(脉冲,坚果和种子,豆腐,肉模仿,谷物和土豆,蔬菜)。
    结论:减少红肉消费的政策也可能影响与健康和环境结果相关的其他类型食品的消费。
    背景:www上的NCT04716010。
    结果:政府。
    BACKGROUND: High consumption of red and processed meat contributes to both health and environmental harms. Warning labels and taxes for red meat reduce selection of red meat overall, but little is known about how these potential policies affect purchases of subcategories of red meat (e.g., processed versus unprocessed) or of non-red-meat foods (e.g., cheese, pulses) relevant to health and environmental outcomes. This study examined consumer responses to warning labels and taxes for red meat in a randomized controlled trial.
    METHODS: In October 2021, we recruited 3,518 US adults to complete a shopping task in a naturalistic online grocery store. Participants were randomly assigned to one of four arms: control (no warning labels or tax), warning labels only (health and environmental warning labels appeared next to products containing red meat), tax only (prices of products containing red meat were increased 30%) or combined warning labels + tax. Participants selected items to hypothetically purchase, which we categorized into food groups based on the presence of animal- and plant-source ingredients (e.g., beef, eggs, pulses), meat processing level (e.g., processed pork versus unprocessed pork), and meat species (e.g., beef versus pork). We assessed the effects of the warning labels and tax on selections from each food group.
    RESULTS: Compared to control, all three interventions led participants to select fewer items with processed meat (driven by reductions in processed pork) and (for the tax and warning labels + tax interventions only) fewer items with unprocessed meat (driven by reductions in unprocessed beef). All three interventions also led participants to select more items containing cheese, while only the combined warning labels + tax intervention led participants to select more items containing processed poultry. Except for an increase in selection of pulses in the tax arm, the interventions did not affect selections of fish or seafood (processed or unprocessed), eggs, or plant-based items (pulses, nuts & seeds, tofu, meat mimics, grains & potatoes, vegetables).
    CONCLUSIONS: Policies to reduce red meat consumption are also likely to affect consumption of other types of foods that are relevant to both health and environmental outcomes.
    BACKGROUND: NCT04716010 on www.
    RESULTS: gov .
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  • 文章类型: Journal Article
    目标:慢性肝病(CLD)导致欧洲所有死亡的1.8%,其中许多来自肝癌。我们估计了法国一些政策干预的影响,荷兰,和罗马尼亚。
    方法:我们使用了经过验证的微观模拟模型来评估2022-2030年的七个不同政策方案:酒精的最低单价(MUP)为0.70欧元或1欧元,体积酒精税,含糖饮料(SSB)税,食品营销限制,加上这些策略的两种不同组合与当前策略进行比较(\'inaction\'方案)。
    结果:所有政策都减轻了CLD和肝癌的负担。观察到最大的影响是1欧元的MUP,到2030年,法国CLD的累积发病率将减少7.1%至7.3%,荷兰,罗马尼亚与无所作为相比。对于肝癌,累积发病率的相应降低在4.8%~5.8%之间.实施包含0.70欧元MUP的一揽子计划,即体积酒精税,SSB税将减少CLD的累积发病率在4.29%至4.71%之间,在法国,肝癌的发病率在3.47%至3.95%之间,荷兰,和罗马尼亚。到2030年,预计医疗保健成本的总下降幅度最大,为1欧元的MUP情景,在荷兰和法国,肝癌费用减少了8.18亿欧元和6.1249亿欧元,分别。
    结论:解决CLD和肝癌主要危险因素的政策措施,例如实施1欧元的MUP和/或0.70欧元的MUP加上SSB税可以显着减少患有CLD或肝癌的欧洲人的数量。
    政策制定者必须意识到,酒精和肥胖是欧洲慢性肝病和肝癌的两个主要风险因素,如果不采取政策干预措施,预计两者在未来都会增加。这项研究评估了不同的公共卫生政策措施的潜力,以减轻酒精消费和肥胖对三个欧洲国家的一般人群的影响:法国,荷兰,和罗马尼亚。研究结果支持引入1欧元的酒精最低单价,以减轻慢性肝病的负担。此外,该研究表明,通过统一的财政政策框架,同时针对酒精消费和致胖产品的多个驱动因素的重要性,补充卫生系统内正在做出的努力。这些发现应鼓励政策制定者在整个欧洲引入此类政策措施,以减轻肝病的负担。本研究中使用的建模方法可以帮助构建其他地区的类似模型,以扩展本研究的发现。
    OBJECTIVE: Chronic liver disease (CLD) causes 1.8% of all deaths in Europe, many of them from liver cancer. We estimated the impact of several policy interventions in France, the Netherlands, and Romania.
    METHODS: We used a validated microsimulation model to assess seven different policy scenarios in 2022-2030: a minimum unit price (MUP) of alcohol of €0.70 or €1, a volumetric alcohol tax, a sugar-sweetened beverage (SSB) tax, food marketing restrictions, plus two different combinations of these policies compared against current policies (the \'inaction\' scenario).
    RESULTS: All policies reduced the burden of CLD and liver cancer. The largest impact was observed for a MUP of €1, which by 2030 would reduce the cumulative incidence of CLD by between 7.1% to 7.3% in France, the Netherlands, and Romania compared with inaction. For liver cancer, the corresponding reductions in cumulative incidence were between 4.8% to 5.8%. Implementing a package containing a MUP of €0.70, a volumetric alcohol tax, and an SSB tax would reduce the cumulative incidence of CLD by between 4.29% to 4.71% and of liver cancer by between 3.47% to 3.95% in France, the Netherlands, and Romania. The total predicted reduction in healthcare costs by 2030 was greatest with the €1 MUP scenario, with a reduction for liver cancer costs of €8.18M and €612.49M in the Netherlands and France, respectively.
    CONCLUSIONS: Policy measures tackling primary risk factors for CLD and liver cancer, such as the implementation of a MUP of €1 and/or a MUP of €0.70 plus SSB tax could markedly reduce the number of Europeans with CLD or liver cancer.
    UNASSIGNED: Policymakers must be aware that alcohol and obesity are the two leading risk factors for chronic liver disease and liver cancer in Europe and both are expected to increase in the future if no policy interventions are made. This study assessed the potential of different public health policy measures to mitigate the impact of alcohol consumption and obesity on the general population in three European countries: France, the Netherlands, and Romania. The findings support introducing a €1 minimum unit price for alcohol to reduce the burden of chronic liver disease. In addition, the study shows the importance of targeting multiple drivers of alcohol consumption and obesogenic products simultaneously via a harmonized fiscal policy framework, to complement efforts being made within health systems. These findings should encourage policymakers to introduce such policy measures across Europe to reduce the burden of liver disease. The modeling methods used in this study can assist in structuring similar modeling in other regions to expand on this study\'s findings.
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  • 文章类型: Journal Article
    文献中对含糖饮料(SSB)税的营销反应研究不足。以前的研究仅限于检查价格和广告,特别是促销反应。Forde等人主张专注于探索一系列针对SSB税的营销对策,强调营销组合(价格,促销,产品,和地点)。他们来自英国的定性发现主要集中在可能的产品和价格决策上,对地点和晋升决定的讨论有限。Wearguethattheproposedmarketingmixdecisionsmaybeusedtoavoidorside-stepaSSBtaxandthattheirlikelabilityofadoptancemaybedependentonadditionalfactorsexceptbrandstrength,声誉,以及Forde及其同事强调的投资组合规模,例如组织能力,行业竞争,和品牌定位。我们建议未来的研究检查消费者行为在制定营销计划和应对行业拉动的营销组合杠杆中的重要性。
    Marketing responses to sugar-sweetened beverage (SSB) taxes are understudied in the literature. Previous research has been limited to examining price and advertising, in particular promotions responses. Forde et al advocate for a focus on exploring a range of marketing responses to a SSB tax, with an emphasis on the marketing mix (price, promotion, product, and place). Their qualitative findings from the United Kingdom focus mostly on possible product and price decisions, with limited discussion of place and promotions decisions. We argue that the proposed marketing mix decisions may be used to avoid or side-step a SSB tax and that their likelihood of adoption may be dependent upon additional factors besides brand strength, reputation, and portfolio size highlighted by Forde and colleagues, such as organizational capabilities, industry competition, and brand positioning. We recommend future research examine the importance of consumer behaviour in developing marketing programs and in response to the marketing mix levers pulled by industry.
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  • 文章类型: Journal Article
    越来越多的证据表明,含糖饮料(SSB)税是帮助减少过量糖摄入量的有效工具。SSB税收的影响及其背后的机制,然而,取决于许多相互关联的因素,如政策设计以及行业和消费者的反应。福特及其同事通过探索英国软饮料行业征费(SDIL)塑造软饮料营销的四个P的方式,为解开这些机制做出了贡献:产品,价格,placement,和晋升。这篇评论建立在作者的见解的基础上,将他们与企业政治活动和更广泛的商业健康决定因素(CDOH)的现有知识联系起来。具体来说,我讨论了将法规引起的营销变化作为企业责任的自愿步骤的行业框架的风险,这破坏了政府干预在其他情况和国家/地区解决肥胖问题的必要性。最后,我认为公共卫生界将受益于考虑对监管的营销反应以及行业对这些变化的叙述。
    A growing evidence base indicates that sugar-sweetened beverage (SSB) taxes are an effective tool to help reduce excess sugar intake. The effects of SSB taxes and the mechanisms which underlie them, however, are dependent on a number of interrelated factors such as policy design and responses of industry and consumers. Forde and colleagues contribute to unpacking these mechanisms by exploring the way in which the UK\'s Soft Drinks Industry Levy (SDIL) shaped the four Ps of soft drinks marketing: product, price, placement, and promotion. This commentary builds on the authors\' insights by connecting them to existing knowledge on corporate political activity and the commercial determinants of health (CDOH) more broadly. Specifically, I discuss the risk that an industry framing of regulation-induced marketing changes as a voluntary step towards corporate responsibility undermines the need for government intervention to address obesity in other contexts and countries. I conclude by arguing that the public health community would benefit from considering marketing responses to regulation alongside industry narratives about these changes.
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  • 文章类型: Journal Article
    与健康相关的食品政策,比如对不健康食品和饮料征税,可以作为催化剂,食品工业采取行动,可能或可能不符合改善人口健康的政策目标。本评论讨论了Forde等人在分析食品行业营销对软饮料行业征税(SDIL)的回应时提出的框架,2018年在英国实施。我们建议并讨论可能有助于将框架的使用范围扩大到其他相关政策的方法。这包括扩大框架,以涵盖可能未在SDIL背景下提出但已在其他背景下进行研究的策略。考虑战略之间的相互作用以及影响公司决策的外部因素也很重要。展望未来,对健康相关政策的综合评估应考虑与行业营销策略可能的相互作用,以充分了解潜在影响。
    Health-related food policies, such as taxes on unhealthy food and drink, can act as catalysts for food industry to take action which may or may not align with the policy goal of improving population health. This commentary discusses the framework proposed by Forde et al in analysing the food industry marketing responses to the Soft Drink Industry Levy (SDIL), implemented in the United Kingdom in 2018. We suggest and discuss ways which may help broaden the use of the framework to other relevant policies. This includes widening the framework to cover strategies that may have not come up within the SDIL context but have been studied in other contexts. It would also be important to consider interactions between the strategies and with external factors influencing company decisions. Going forward, comprehensive evaluations of health-related policies should consider likely interactions with industry marketing strategies to fully understand potential impacts.
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  • 文章类型: Journal Article
    背景:在HTLV-1相关的恶性疾病中,成人T细胞白血病/淋巴瘤(ATLL),在趋化因子基因表达水平上评估了病毒与宿主的相互作用。此外,评估IL-1β和Caspase-1的表达以研究焦凋亡在疾病发展和进展中的重要性。
    结果:宿主CCR6和CXCR-3的表达以及HTLV-1前病毒载量(PVL),Tax,使用逆转录-定量聚合酶链反应(RT-qPCR)评估17例HTLV-1无症状携带者(AC)和12例ATLL患者的HBZ,TaqMan方法。此外,RT-qPCR,进行SYBRGreen测定以测量Caspase-1和IL-1β表达。HTLV-1-Tax在91.5%的ATLL中没有表达,而HBZ在所有ATLs中均有表达。与AC相比,CXCR3在ATLL中的表达显著降低(p=0.001)。CCR6在ATLL中的表达低于AC(p=0.04)。ATLL患者的PVL平均值在统计学上高于ACs(p=0.001)。此外,IL-1β在ATLs和ACs之间的表达无统计学意义(p=0.4)。相比之下,Caspase-1在ATLs和ACs中存在有意义的差异(p=0.02)。
    结论:本研究表明,在急性淋巴瘤性ATLL恶性肿瘤的第一阶段,CXCR3及其进展阶段可能靶向焦亡过程。主要是,HBZ表达可能是一个新的治疗靶点。
    BACKGROUND: In HTLV-1-associated malignant disease, adult T-cell leukaemia/lymphoma (ATLL), the interaction of virus and host was evaluated at the chemokines gene expression level. Also, IL-1β and Caspase-1 expressions were evaluated to investigate the importance of pyroptosis in disease development and progression.
    RESULTS: The expression of host CCR6 and CXCR-3 and the HTLV-1 proviral load (PVL), Tax, and HBZ were assessed in 17 HTLV-1 asymptomatic carriers (ACs) and 12 ATLL patients using the reverse transcription-quantitative polymerase chain reaction (RT-qPCR), TaqMan method. Moreover, RT-qPCR, SYBR Green assay were performed to measure Caspase-1 and IL-1β expression. HTLV-1-Tax did not express in 91.5% of the ATLLs, while HBZ was expressed in all ATLLs. The expression of CXCR3 dramatically decreased in ATLLs compared to ACs (p = 0.001). The expression of CCR6 was lower in ATLLs than ACs (p = 0.04). The mean of PVL in ATLL patients was statistically higher than ACs (p = 0.001). Furthermore, the expression of the IL-1β between ATLLs and ACs was not statistically significant (p = 0.4). In contrast, there was a meaningful difference between Caspase-1 in ATLLs and ACs (p = 0.02).
    CONCLUSIONS: The present study indicated that in the first stage of ATLL malignancy toward acute lymphomatous, CXCR3 and its progression phase may target the pyroptosis process. Mainly, HBZ expression could be a novel therapeutic target.
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  • 文章类型: Journal Article
    国际卫生机构建议采用基于含糖饮料(SSB)特定税收的财政政策,因为它们是可能减少消费的措施。这项研究是一项事前风险比较,估计了三种税收方案(20%,25%和30%)对SSB的100%转嫁率对巴西人口高体重和肥胖患病率的影响。有关消费习惯的数据,体重,根据巴西最近的国家调查,使用了46,164名20岁或以上的成年人的身高。根据需求的价格弹性估算了税后消费的变化。20%,25%和30%税收的超重百分比变化为1.84%(95CI:1.82;1.86),1.89%(95CI:1.87;1.90),和2.25%(95CI:2.24;2.27),分别。肥胖患病率的变化为1.93%(95CI:1.87;2.00),2.90%(95CI:2.80;3.02),和4.16%(95CI:4.01;4.32),分别。在最重的消费者中,对SSB征税可能会有更有利的结果,年轻人(20-29岁),尤其是男人,从而促进高体重和肥胖症患病率的更大降低。
    The adoption of fiscal policies based on the specific taxation of sugar-sweetened beverages (SSBs) has been recommended by international health agencies, as they are measures that potentially reduce consumption. This study is an ex ante risk comparison that estimates the impact of three tax scenarios (20, 25, and 30%) with a 100% pass-on rate to SSBs on the prevalence of high weight and obesity in the Brazilian population. Data on the consumption habits, weight, and height of 46,164 adults aged 20 years or over from Brazilian recent national surveys were used. The shift in consumption after taxation was estimated based on the price elasticity of the demand. The percentage changes in overweight for 20, 25, and 30% taxation were 1.84% (95%CI: 1.82; 1.86), 1.89% (95%CI: 1.87; 1.90), and 2.25% (95%CI: 2.24; 2.27), respectively. The change in the prevalence of obesity was 1.93% (95%CI: 1.87; 2.00), 2.90% (95%CI: 2.80; 3.02), and 4.16% (95%CI: 4.01; 4.32), respectively. Taxes on SSBs may have a more favorable result among the heaviest consumers, who are young adults (20-29 years), especially men, thereby promoting a greater reduction in the prevalence of high weight and obesity.
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  • 文章类型: Journal Article
    目的:对有害产品征税,服务,实践会影响消费者的选择,有效预防疾病,降低医疗费用。这项研究的目的是调查税收作为有害产品管理中强大的金融工具的作用,服务,和实践,以维持和改善公共卫生,并保持卫生保健系统的财务可持续性。
    方法:这项定性研究于2020-2021年进行。为了收集本研究的信息,进行了半结构化访谈。使用目的性和雪球抽样方法,38名经理,政策制定者,经济学家,主要专家接受了采访。采用内容分析法对数据进行分析。转录的访谈被进一步导入MAXQDA进行分类,并提取了相关代码。
    结果:在这项研究中,标记了6个主要主题和19个次主题。主要主题包括1)目标,影响,以及有害产品征税的要求,服务,和实践,2)定义,实例,弹性,和有害产品的分级,服务,和实践,3)在控制有害产品方面的问题,服务,和实践,4)控制有害产品,服务,和实践,5)交通违法和事故,和社会危害,6)税收使用和医疗保健份额。对有害产品征税的影响包括减少对这些产品的获取,减少对有害产品的需求,和促进公共卫生。
    结论:有害产品,服务,和实践对个人的健康和财务有重大影响,家庭,和社会。为了改善公众健康,对这些产品和服务的需求可以通过税收措施来控制,以推动消费者转向危害较小的替代品。
    Levying a tax on harmful products, services, and practices can affect consumer choices, effectively preventing diseases and reducing health care costs. The goal of this study was to investigate the role of taxation as a powerful financial tool in the management of harmful products, services, and practices to maintain and improve public health and preserve the financial sustainability of the health care system.
    This qualitative study was conducted in 2020-2021. In order to collect information for this study, semi-structured interviews were conducted. Using purposive and snowball sampling methods, 38 managers, policymakers, economists, and key experts were interviewed. Data were analyzed using the content analysis method. The transcribed interviews were further imported into MAXQDA for classification, and relevant codes were extracted.
    In this study, 6 main themes and 19 subthemes were labeled. The main themes included 1) objectives, effects, and requirements of the taxation of harmful products, services, and practices, 2) definition, instances, elasticity, and grading of harmful products, services, and practices, 3) Problems in controlling harmful products, services, and practices, 4) controlling harmful products, services, and practices, 5) traffic violations and accidents, and social harms, and 6) tax revenue use and the share of health care. The effects of taxing harmful products include reduced access to these products, reduced demand for harmful products, and the promotion of public health.
    Harmful products, services, and practices have major health and financial implications for individuals, families, and society. To improve public health, the demand for these products and services can be controlled through taxation measures to push consumers toward less harmful alternatives.
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