Tax

tax
  • 文章类型: Journal Article
    酒精给健康带来了巨大的负担,斯里兰卡的社会和经济体系。在当前的经济危机中,酒精税提供了必要的收入增加。然而,公众对斯里兰卡酒精政策的看法还没有得到很好的探索。
    这项意见调查的目的是了解公众对酒精危害的认识,酒精行业的影响,斯里兰卡实施酒精控制政策的障碍和促进者,以及公众对酒精政策的支持程度,特别是酒精产品的税收。
    通过整群抽样方法选择的997名参与者(男性和女性的比例为2:1)的街头拦截调查对面试官进行了问卷调查。进行双变量和多变量分析以确定相关性,并且p<0.05被认为是显著的。
    在受访者中,36.1%的人一生中至少饮酒一次,29.1%的人在过去12个月中饮酒,性别差异显著(女性-2.8%;男性-43.4%;p<0.001)。男性(81.4%)和女性(71.8%)占显著比例;p<0.017同意减少酒精消费的政策措施将使政府受益,其中包括显著比例(73.8%,p<0.008)的酒精使用者。绝大多数-72.8%-同意提高酒精价格将有助于解决斯里兰卡的酒精消费问题。此外,只有30.8%的男性和44.3%的女性认为,政府的酒精法规目前足以保护人们免受酒精伤害。回归分析显示,与女性相比,男性同意“旨在减少酒精消费的政策措施可以使公众受益”的说法是男性的2.43倍。然而,与18-33岁相比,50-64岁的人同意这一说法的可能性降低了40%。
    大多数公众包括饮酒的人,支持改善酒精相关政策,包括税收,并承认酒精消费对国家的负面影响。这为斯里兰卡加强和执行与酒精有关的政策以保护和改善公共卫生提供了明确的机会。
    UNASSIGNED: Alcohol imposes a significant burden on health, social and economic systems in Sri Lanka. In the present economic crisis taxes on alcohol provides necessary revenue increases. Yet, the perception of the public on alcohol policies in Sri Lanka is not well explored.
    UNASSIGNED: This opinion survey was conducted with the aim to understand the public\'s awareness on alcohol harm, alcohol industry influences, barriers and facilitators for implementing alcohol control policies in Sri Lanka, and the level of public support for alcohol policies, particularly taxes on alcohol products.
    UNASSIGNED: A street intercept survey among 997 participants (with a ratio of 2:1 for males and females) selected through a cluster sampling method responded to an interviewer administered questionnaire. Bivariate and multivariate analyses were conducted to determine associations and a p < 0.05 was considered significant.
    UNASSIGNED: Among the respondents, 36.1% have consumed alcohol at least once in their lifetime and 29.1% have consumed alcohol during the past 12 months with a significant gender difference (females - 2.8%; males- 43.4%; p < 0.001). Significant proportions of both men (81.4%) and women (71.8%); p < 0.017 agreed that policy measures to reduce alcohol consumption would benefit the government including a significant proportion (73.8%, p < 0.008) of alcohol users. The vast majority -72.8%- agreed that increasing alcohol prices would help address the alcohol consumption problem in Sri Lanka. Moreover, only 30.8% of men and 44.3% of women agreed that the government\'s alcohol laws are currently strong enough to protect people from alcohol harm. The regression analysis revealed that men are 2.43 times more in agreement with the statement that \"policy measures aimed at reducing alcohol consumption can benefit the public\" as compared to women. However, individuals aged 50-64 years are 40% less likely to agree with this statement as compared to 18-33 years.
    UNASSIGNED: The majority of the public, including people who consume alcohol, are supportive of improving alcohol related policies, including taxes, and acknowledge negative impact of alcohol consumption on the country. This presents a clear opportunity for Sri Lanka to strengthen and enforce the alcohol related policies to protect and improve public health.
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  • 文章类型: Journal Article
    目的:人类嗜T淋巴细胞病毒1型(HTLV-1)与成人T细胞白血病/淋巴瘤(ATLL)有关,胎儿恶性感染.最近,在献血者中经常报道HTLV-1新的无症状职业(AC)。达到HTLV-1相关分子发病机制的深刻概念可能导致发现新的治疗策略。目前的研究旨在确定ATLL中与白血病相关的信号调节。
    方法:将30名参与者分为三组进行评估,包括10名ATLL患者,10个AC,10个正常对照。从ATLL患者中分离没有任何化疗史的血液样品。此外,从ACs和正常个体中回收血液样本。对收集的血液样品进行淋巴细胞分离。在这之后,从制备的样品中提取RNA并用于cDNA合成。税收和HBZ作为病毒基因和细胞基因,包括MKP-1、EVI-1、JNK-1、FOXO-1、AKT-1、DEPTOR、MTOR,还有JUN,使用实时PCR进行了研究。
    结果:ATLL患者的平均年龄为53.2±7.32岁,9(90%)为男性。与内部对照相比,EVI-1和FOXO-1表达水平与ATLL患者显着相关。然而,其余各组中其他基因的表达均未见显著差异。
    结论:发现调节HTLV-1转化的病毒和细胞信号通路是必不可少的。可以考虑ATLL在体内调节细胞信号传导途径的新治疗策略。因此,推荐使用相关细胞信号通路的激活剂和抑制剂进行ATLL细胞治疗的临床试验.建议对FOXO-1和EVI-1进行更多的针对这些基因的研究,以揭示ATLL的分子发病机理。
    Human T cell lymphotropic virus type 1 (HTLV-1) is associated with adult T cell leukemia/lymphoma (ATLL), a fetal malignant infection. Recently, HTLV-1 new asymptomatic carriers (ACs) have frequently been reported among blood donors. Reaching the profound concept of HTLV-1-associated molecular pathogenesis could result in finding novel therapeutic strategies. The current study aimed to determine leukemia-related signaling regulation in ATLL. Thirty participants were evaluated in 3 groups, including 10 ATLL patients, 10 ACs, and 10 normal controls. Blood samples were isolated without any chemotherapy history from ATLL patients. Also, blood samples were recovered from ACs and normal individuals. White blood cells isolation was done on the collected blood samples. After this, RNA was extracted from the prepared samples and used for the cDNA synthesis. TAX and HTLV-1 basic leucine zipper factor as viral genes and cellular genes, including MKP-1, EVI-1, JNK-1, FOXO-1, AKT-1, DEPTOR, MTOR, and JUN, were investigated using real-time PCR. The mean age of ATLL patients was 53.2 ± 7.32 years, and 9 (90%) were male. The EVI-1 and FOXO-1 expression levels were significantly associated with ATLL patients compared with the internal control. However, the significant differences in expression of other genes in the remaining groups were not seen. Discovering viral and cellular signaling pathways that regulate HTLV-1 transformation is essential. A novel therapeutic strategy for ATLL-regulating cellular signaling pathways in vivo could be considered. Therefore, clinical trials using activators and inhibitors of related cellular signaling pathways for cell therapy of ATLL are recommended. It is recommended that more investigation be conducted on FOXO-1 and EVI-1 to target these genes and reveal the molecular pathogenesis of ATLL.
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  • 文章类型: Journal Article
    人T细胞白血病病毒1型(HTLV-1)是成人T细胞白血病/淋巴瘤的病原体。HTLV-I的癌基因产品税被认为通过激活生长促进基因来促进病毒感染细胞的增殖,从而在白血病发生中起关键作用。这些基因编码生长因子及其受体,细胞因子,细胞粘附分子,生长信号传感器,转录因子和细胞周期调节因子。我们在这里显示Tax激活编码共激活相关精氨酸甲基转移酶1(CARM1)的基因,通过组蛋白甲基化表观遗传学增强基因表达。Tax激活了Carm1基因并增加了蛋白质表达,不仅在人T细胞系中,而且在正常外周血淋巴细胞(PHA-PBLs)中。税收增加了靶基因IL-2Rα上的R17甲基化组蛋白H3,伴随着CARM1的表达增加。短发夹RNA(shRNA)介导的CARM1敲除降低了Tax介导的IL-2Rα和CyclinD2基因表达的诱导,降低E2F活化并抑制细胞周期进程。税收通过Carm1基因内含子1中的反应元件起作用,通过NF-κB途径。这些结果表明,Tax介导的Carm1基因激活有助于白血病靶基因表达和细胞周期进程,确定Tax介导的反式激活促进细胞生长的第一个表观遗传靶基因。
    Human T-cell leukemia virus type 1 (HTLV-1) is the causative agent of adult T-cell leukemia/lymphoma. The oncogene product Tax of HTLV-I is thought to play crucial roles in leukemogenesis by promoting proliferation of the virus-infected cells through activation of growth-promoting genes. These genes code for growth factors and their receptors, cytokines, cell adhesion molecules, growth signal transducers, transcription factors and cell cycle regulators. We show here that Tax activates the gene coding for coactivator-associated arginine methyltransferase 1 (CARM1), which epigenetically enhances gene expression through methylation of histones. Tax activated the Carm1 gene and increased protein expression, not only in human T-cell lines but also in normal peripheral blood lymphocytes (PHA-PBLs). Tax increased R17-methylated histone H3 on the target gene IL-2Rα, concomitant with increased expression of CARM1. Short hairpin RNA (shRNA)-mediated knockdown of CARM1 decreased Tax-mediated induction of IL-2Rα and Cyclin D2 gene expression, reduced E2F activation and inhibited cell cycle progression. Tax acted via response elements in intron 1 of the Carm1 gene, through the NF-κB pathway. These results suggest that Tax-mediated activation of the Carm1 gene contributes to leukemogenic target-gene expression and cell cycle progression, identifying the first epigenetic target gene for Tax-mediated trans-activation in cell growth promotion.
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  • 文章类型: Journal Article
    人T细胞白血病病毒1型(HTLV-I)是成人T细胞白血病(ATL)的病原体。突变分析表明,肿瘤抑制因子,F-box和WD重复结构域含有7(FBXW7/FBW7/CDC4),在原发性ATL患者中突变。然而,即使没有基因突变,FBXW7底物在ATL细胞中稳定,建议额外的机制可以阻止FBXW7功能。这里,我们报告说,病毒癌蛋白税抑制FBXW7的活性,导致激活的Notch细胞内结构域的稳定,c-MYC,细胞周期蛋白E,和髓样细胞白血病序列1(BCL2相关)(Mcl-1)。机械上,我们证明了税收在原子核中直接与FBXW7结合,与FBXW7的结合有效竞争其他靶标,导致FBXW7底物的泛素化和降解减少。为了支持税收的核作用,发现核因子κB亚基2(NFκB2/p100)的不可降解形式可将Tax离域到细胞质中,从而防止税收与FBXW7的相互作用和税收介导的FBXW7抑制。最后,我们描述了一个不能与FBXW7相互作用,不能阻断FBXW7肿瘤抑制功能的Tax突变体,无法有效转化成纤维细胞。这些结果表明,HTLV-ITax可以抑制FBXW7功能,而不会发生基因突变以促进致癌状态。这些结果表明,在细胞转化过程的早期阶段,Tax介导的FBXW7抑制可能至关重要。
    目的:F-box和WD重复结构域含有7(FBXW7),人类癌症的关键肿瘤抑制剂,经常发生突变或表观遗传抑制。FBXW7功能的丧失与致癌因子如CyclinE的稳定和表达增加有关,c-Myc,Mcl-1mTOR,Jun,还有Notch.在这项研究中,我们证明,人类逆转录病毒人类T细胞白血病病毒1型癌蛋白Tax与FBXW7直接相互作用,有效地超越了与FBXW7结合的其他靶标,导致FBXW7细胞底物的泛素化和降解减少.我们进一步证明,无法与FBXW7相互作用并使其失活的Tax突变体失去了转化原代成纤维细胞的能力。总的来说,我们的结果描述了人类肿瘤病毒促进细胞转化的新机制。
    Human T-cell leukemia virus type 1 (HTLV-I) is the etiological agent of adult T-cell leukemia (ATL). Mutational analysis has demonstrated that the tumor suppressor, F-box and WD repeat domain containing 7 (FBXW7/FBW7/CDC4), is mutated in primary ATL patients. However, even in the absence of genetic mutations, FBXW7 substrates are stabilized in ATL cells, suggesting additional mechanisms can prevent FBXW7 functions. Here, we report that the viral oncoprotein Tax represses FBXW7 activity, resulting in the stabilization of activated Notch intracellular domain, c-MYC, Cyclin E, and myeloid cell leukemia sequence 1 (BCL2-related) (Mcl-1). Mechanistically, we demonstrate that Tax directly binds to FBXW7 in the nucleus, effectively outcompeting other targets for binding to FBXW7, resulting in decreased ubiquitination and degradation of FBXW7 substrates. In support of the nuclear role of Tax, a non-degradable form of the nuclear factor kappa B subunit 2 (NFκB2/p100) was found to delocalize Tax to the cytoplasm, thereby preventing Tax interactions with FBXW7 and Tax-mediated inhibition of FBXW7. Finally, we characterize a Tax mutant that is unable to interact with FBXW7, unable to block FBXW7 tumor suppressor functions, and unable to effectively transform fibroblasts. These results demonstrate that HTLV-I Tax can inhibit FBXW7 functions without genetic mutations to promote an oncogenic state. These results suggest that Tax-mediated inhibition of FBXW7 is likely critical during the early stages of the cellular transformation process.
    OBJECTIVE: F-box and WD repeat domain containing 7 (FBXW7), a critical tumor suppressor of human cancers, is frequently mutated or epigenetically suppressed. Loss of FBXW7 functions is associated with stabilization and increased expression of oncogenic factors such as Cyclin E, c-Myc, Mcl-1, mTOR, Jun, and Notch. In this study, we demonstrate that the human retrovirus human T-cell leukemia virus type 1 oncoprotein Tax directly interacts with FBXW7, effectively outcompeting other targets for binding to FBXW7, resulting in decreased ubiquitination and degradation of FBXW7 cellular substrates. We further demonstrate that a Tax mutant unable to interact with and inactivate FBXW7 loses its ability to transform primary fibroblasts. Collectively, our results describe a novel mechanism used by a human tumor virus to promote cellular transformation.
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  • 文章类型: Journal Article
    背景:含糖饮料(SSB)的高摄入量与几种慢性疾病的风险有关,包括缺血性心脏病(IHD)和中风。这项研究旨在模拟对巴西成年人IHD和中风的所有SSB征收20%税的影响。
    方法:这是一项事前风险比较研究。该模型对SSB征收20%的税,并预测了发生率,20年期间IHD和卒中的患病率和死亡率(2019-39).使用消费数据,先前发布的SSB的交叉和自有价格弹性,和相对风险,我们估计了IHD和卒中负担的变化.
    结果:我们的模型预测,20%的SSB税可能会使IHD的新病例减少约13%,尤其是女性,并在20年内避免约8%的IHD死亡。这些结果表明,在这一时期,男性和女性的新病例减少了19543例,死亡人数减少了8466例和7274例。分别。发病率降低的估计,卒中的患病率和死亡在20年内并不显著.
    结论:即使在保守的假设下,我们的研究发现,在巴西,SSB消费的少量减少导致IHD发病率和死亡率大幅下降.
    BACKGROUND: A high intake of sugar-sweetened beverages (SSBs) is associated with the risk of several chronic diseases, including ischemic heart disease (IHD) and stroke. This study aimed to model the impact of a 20% tax on all SSBs for IHD and stroke among Brazilian adults.
    METHODS: This was an ex-ante risk comparative study. The model applied a 20% tax on SSBs and projected the incidence, prevalence and mortality of IHD and stroke over a 20-year period (2019-39). Using data on consumption, previously published cross- and own-price elasticities of SSBs, and relative risk, we estimated changes in IHD and stroke burden.
    RESULTS: Our model predicts that a 20% SSB tax may reduce new cases of IHD by ~13%, especially among women, and avert ~8% of the deaths attributable to IHD over 20 years. These results represent a decrease of 19 543 new cases and 8466 and 7274 fewer deaths in the period for men and women, respectively. Estimates of reduction in incidence, prevalence and deaths from stroke were not significant over 20 years.
    CONCLUSIONS: Even under conservative assumptions, our study found that a small reduction in SSB consumption led to a substantial decrease in IHD incidence and mortality in Brazil.
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  • 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:世界卫生组织强调酒精,烟草,不健康的食物,和含糖饮料(SSB)税是预防和减轻非传染性疾病负担的最有效政策之一。本综述旨在识别和总结系统评价的证据,报告价格与需求或价格与酒精疾病/死亡之间的关系,烟草,不健康的食物,和SSB。鉴于最近人们认识到赌博是一个公共卫生问题,我们还包括赌博。
    方法:本次综述的方案已预先注册(PROSPEROCRD42023447429)。在2000年至2023年之间搜索了七个电子数据库。合格的系统评价是在任何国家发表的,包括成人或儿童,定量研究了酒精之间的关系,烟草,赌博,不健康的食物,或SSB价格/税收和需求(销售/消费)或疾病/死亡。两名研究人员进行了筛查,资格,数据提取,以及使用ROBIS工具评估偏差风险。
    结果:我们从5,185条记录中确定了50条评论,其中31人报告了不健康食品或SSB,九份关于烟草的报道,九种酒精,一种是多种结果(酒精,烟草,不健康的食物,和SSB)。我们没有发现任何关于赌博的评论。较高的价格始终与较低的需求有关,尽管不同商品或人群的影响大小不同。需求的减少足够大,足以被认为对政策有意义。
    结论:酒精价格上涨,烟草,不健康的食物,和SSB始终与需求下降相关。此外,增加税收可以预期增加税收。对造成损害的商品采取征税方法可能有潜力。
    BACKGROUND: The WHO highlight alcohol, tobacco, unhealthy food, and sugar-sweetened beverage (SSB) taxes as one of the most effective policies for preventing and reducing the burden of non-communicable diseases. This umbrella review aimed to identify and summarise evidence from systematic reviews that report the relationship between price and demand or price and disease/death for alcohol, tobacco, unhealthy food, and SSBs. Given the recent recognition as gambling as a public health problem, we also included gambling.
    METHODS: The protocol for this umbrella review was pre-registered (PROSPERO CRD42023447429). Seven electronic databases were searched between 2000-2023. Eligible systematic reviews were those published in any country, including adults or children, and which quantitatively examined the relationship between alcohol, tobacco, gambling, unhealthy food, or SSB price/tax and demand (sales/consumption) or disease/death. Two researchers undertook screening, eligibility, data extraction, and risk of bias assessment using the ROBIS tool.
    RESULTS: We identified 50 reviews from 5,185 records, of which 31 reported on unhealthy food or SSBs, nine reported on tobacco, nine on alcohol, and one on multiple outcomes (alcohol, tobacco, unhealthy food, and SSBs). We did not identify any reviews on gambling. Higher prices were consistently associated with lower demand, notwithstanding variation in the size of effect across commodities or populations. Reductions in demand were large enough to be considered meaningful for policy.
    CONCLUSIONS: Increases in the price of alcohol, tobacco, unhealthy food, and SSBs are consistently associated with decreases in demand. Moreover, increasing taxes can be expected to increase tax revenue. There may be potential in joining up approaches to taxation across the harm-causing commodities.
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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: Journal Article
    对食糖消费对健康影响的担忧日益增加,导致加拿大提出了加糖饮料(SSB)税的提议。然而,与污名和公平相关的相互竞争的担忧仍然存在,在加拿大的背景下还没有探讨过。作为一项更广泛的研究的一部分,研究了各种人群对SSB税收可接受性的看法,我们研究了中上阶层社区的居民如何概念化SSB税收可接受性,我们探索了指导他们讨论的话语。我们进行了定性和分析,对温尼伯中产阶级社区居民的半结构化访谈,曼尼托巴省,加拿大。招聘标准是居住地,成年人,和说英语。使用了批判性语篇分析方法,健康主义(健康道德主义)和税收心理学为分析提供了依据。18名参与者自愿参加:15名女性和3名男性;所有自我识别为白人,所有人都谈到了(盛大的)育儿。在对SSB税收的支持性讨论中,使用了健康主义话语。随着健康主义的动员,理想的公民和父母被描述为“健康意识”,以及那些可能因为税收而减少SSB摄入量的人。健康主义也有助于他们识别税收目标饮料,与他们认为具有救赎营养品质的人相比。对SSB税收支持的限制被表达为公平关切,关注税收的程序正义。参与者支持SSB税收,他们所采用的话语建议对税收的支持被认为有助于他们构建理想,他们希望体现的重视健康的公民。然而,与会者还担心执行的公平性,尽管这并没有超过健康的优先考虑。
    Increasing concerns about the health impacts of sugar consumption has led to the proposition of a sugar-sweetened beverage (SSB) tax in Canada. However, competing concerns related to stigma and equity remain and have not been explored in a Canadian context. As part of a broader study examining the perspectives of various populations on SSB tax acceptability, we examined how residents of an upper-middle class neighborhood conceptualize SSB tax acceptability, and we explored the discourses that inform their discussion. We conducted and analyzed qualitative, semi-structured interviews with residents of an upper-middle class neighborhood in Winnipeg, Manitoba, Canada. Recruitment criteria were residence, adults, and English speaking. Critical discourse analysis methodology was used, and healthism (health moralism) and tax psychology informed the analysis. Eighteen participants volunteered: 15 females and 3 males; all self-identified as white, and all spoke about (grand)parenting. Healthist discourse was utilized in supportive discussion of SSB taxation. With the mobilization of healthism, ideal citizens and parents were described as \"health conscious\" and those who might be likely to reduce SSB intake because of taxation. Healthism also contributed to their identification of beverages targeted by a tax, versus those they deemed as having redeeming nutritional qualities. Limits to SSB tax support were expressed as fairness concerns, with a focus on the procedural justice of the tax. Participants supported SSB taxation and the discourses they employed suggested support for the tax was perceived as contributing to their construction of the kind of ideal, health-valuing citizens they hoped to embody. However, participants were also concerned about the fairness of implementation, although this did not outweigh the prioritization of good health.
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  • 文章类型: Journal Article
    背景:对含糖饮料(SSB)税等公共卫生干预措施的经济评估面临的困难与先前在其他公共卫生领域中发现的困难相似。这源于准确归因效果的挑战,捕捉健康以外的结果和成本,并整合公平效应。这篇评论研究了在SSB税收的经济评估中如何解决这些挑战。
    方法:进行了系统评价,以确定针对成人肥胖的SSB税的经济学评价。发布至2021年2月。所考察的方法论挑战包括衡量效果,重视结果,评估成本,并纳入股权。
    结果:确定了14项SSB税收的经济评估。在这些评估中,由于对间接证据的依赖程度低于随机对照试验的证据,因此对SSB税收效应的估计是不确定的.健康结果,比如质量调整寿命年,以及医疗保健系统对成本的看法,主导了SSB税收的评估,对更广泛的非健康后果的关注有限。公平分析很常见,但采用了明显不同的方法,并表现出不同程度的质量。
    结论:解决方法上的挑战仍然是对诸如SSB税之类的公共卫生干预措施进行经济评估的问题,这表明需要在未来的研究中增加对这些问题的关注。专门的方法指南,特别是解决影响的衡量和股权影响的纳入问题,是有保证的。
    BACKGROUND: Economic evaluations of public health interventions like sugar-sweetened beverage (SSB) taxes face difficulties similar to those previously identified in other public health areas. This stems from challenges in accurately attributing effects, capturing outcomes and costs beyond health, and integrating equity effects. This review examines how these challenges were addressed in economic evaluations of SSB taxes.
    METHODS: A systematic review was conducted to identify economic evaluations of SSB taxes focused on addressing obesity in adults, published up to February 2021. The methodological challenges examined include measuring effects, valuing outcomes, assessing costs, and incorporating equity.
    RESULTS: Fourteen economic evaluations of SSB taxes were identified. Across these evaluations, estimating SSB tax effects was uncertain due to a reliance on indirect evidence that was less robust than evidence from randomised controlled trials. Health outcomes, like quality-adjusted life years, along with a healthcare system perspective for costs, dominated the evaluations of SSB taxes, with a limited focus on broader non-health consequences. Equity analyses were common but employed significantly different approaches and exhibited varying degrees of quality.
    CONCLUSIONS: Addressing the methodological challenges remains an issue for economic evaluations of public health interventions like SSB taxes, suggesting the need for increased attention on those issues in future studies. Dedicated methodological guidelines, in particular addressing the measurement of effect and incorporation of equity impacts, are warranted.
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