背景:近年来,西班牙的烟草税出现了倒退,其Tobacconomics税收计分卡从2014年的3.9分(满分5分)下降到2020年的2.625分。这项研究的目的是对这种恶化背后的原因进行详细分析,并确定扭转这种趋势的可能方法。
方法:2014-2022年对制造的卷烟(FM)和卷制烟草(RYO)市场的回顾性分析,包括税收结构/税率,负担能力,不同产品的零售价格差距,以及与邻国的价格差异。到2028年的市场水平模拟模型研究了各种税收政策方案对吸烟率的影响,避免过早死亡,吸烟强度,产品替代,政府收入,销售,和行业利润。
结果:在过去8年中,在通货膨胀和收入增长的背景下缺乏税收增加,这意味着FM和RYO的可负担性提高了13%,20个FM和RYO棒之间的恒定差异为2欧元,西班牙和邻国法国之间的价格差距扩大了。对两种现实的改革方案进行建模,以减少/消除FM和RYO之间的价格差距,这表明政府收入大幅增加,吸烟者减少了700,000,过早死亡人数减少了210,000。
结论:当前欧盟关于烟草税的立法为急需的烟草税改革留下了充足的空间。为了公共卫生和经济,西班牙应该提高最低消费税。这不仅能拯救生命,也为政府带来了急需的收入。
结论:西班牙对烟草税的立场最近有所恶化。这项研究认为,在通货膨胀的背景下,历届政府未能提高最低税收,这使得烟草产品更容易负担得起。并量化了如果当局在现实范围内紧急提高吸烟率和消费税收入的改善。西班牙是欧洲国家的代表,在这些国家,政府的不作为已经过时了最低烟草税。鉴于欧盟烟草税指令的修订推迟,这项研究强调了在现有法律框架内单方面采取行动的必要性。
BACKGROUND: In recent years tobacco taxation in Spain has regressed, with its Tobacconomics tax scorecard falling from 3.9 points (out of 5) in 2014, to only 2.625 in 2020. The objective of this research is to provide a detailed analysis of the causes behind this deterioration and identify possible ways forward for reversing this trend.
METHODS: A retrospective 2014-2022 analysis of manufactured cigarettes (FM) and roll-your-own tobacco (RYO) markets including tax structure/rates, affordability, retail
price gaps across products, and
price differentials with bordering countries. A market level simulation model to 2028 studied the impact of various tax policy scenarios on smoking prevalence, premature deaths averted, smoking intensity, product substitution, government revenue, sales, and industry profit.
RESULTS: A lack of tax increases in a context of inflation and income growth during the past 8 years means FM and RYO have become 13% more affordable, with a constant differential of €2 between 20 FM and RYO sticks, and the
price gap between Spain and neighbouring France increased. Modelling of two realistic reform scenarios that reduce/eliminate the
price gap between FM and RYO suggest substantial increases in government revenues and up to 700,000 fewer smokers and 210,000 fewer premature deaths.
CONCLUSIONS: Current European Union legislation on tobacco taxes leaves ample room for much needed tobacco tax reform. For the sake of both public health and the economy, Spain should increase its Minimum Excise Tax. This would not only save lives, but also bring much needed revenue for the government.
CONCLUSIONS: The stance of Spain on tobacco taxes has deteriorated recently. This study argues that the failure of successive governments to raise minimum taxes in an inflationary context has made tobacco products more affordable, and quantifies the improvements in smoking prevalence and excise revenue that would accrue if the authorities act urgently increasing rates within realistic limits.Spain is representative of European countries where government inaction has rendered minimum tobacco taxes obsolete. Given the postponement of the revision of the European Union Tobacco Tax Directive, this study highlights the need to act unilaterally within the existing legal framework.