1933–2018年美国酒精消费税的兴衰,Journal of Studies on Alcohol and Drugs

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1933–2018年美国酒精消费税的兴衰
Journal of Studies on Alcohol and Drugs ( IF 2.4 ) Pub Date : 2020-05-01 , DOI: 10.15288/jsad.2020.81.331
Jason G. Blanchette ₁ , Craig S. Ross ₂ , Timothy S. Naimi _{3,

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Affiliation

目的提高酒精税可以预防与酒精有关的发病率和死亡率。所有州都有针对酒精的特定（基于量的）消费税，如果不对通货膨胀进行调整，则将减少。自从美国《国家禁止税法》颁布以来，这些税收实际上已经大幅减少。这项研究的目的是检查国家特定消费税变化的幅度和频率趋势，以记录其侵蚀情况。方法对1933年至2018年所有50个州的酒精消费税数据进行了检查。税收数据来自酒精政策信息系统，太平洋研究与评估研究所，葡萄酒研究所和HeinOnline。对啤酒，葡萄酒，和蒸馏酒税，以检查自酒税成立之年起税率变化的频率和通货膨胀调整后的趋势。结果从1933年到1970年，啤酒，葡萄酒和蒸馏酒的税率比开始时提高了税率，但到2018年，酒精税分别比开始时降低了66％，71％和70％。1970年后税收的侵蚀主要是由于1970年代和1980年代税收增加幅度的下降，随后是随后几十年税收增加频率的下降。结论自1970年以来，由于消费税增加不足和后来的税率增加，酒精消费税的价值有所下降。

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The Rise and Fall of Alcohol Excise Taxes in U.S. States, 1933–2018

OBJECTIVE Higher alcohol taxation is protective against alcohol-related morbidity and mortality. All states have specific (volume-based) excise taxes for alcohol that decrease if not adjusted for inflation. These taxes have diminished substantially in real terms since their inception after National Prohibition in the United States. The purpose of this study was to examine trends in the magnitude and frequency of changes in state specific excise taxes to document their erosion. METHOD Alcohol excise tax data were examined for all 50 states from 1933 to 2018. Tax data were obtained from the Alcohol Policy Information System, Pacific Institute for Research and Evaluation, Wine Institute, and HeinOnline. Linear and logistic regression analyses were conducted for beer, wine, and distilled spirits taxes to examine trends in the frequency and inflation-adjusted magnitude of changes in taxes from the year of alcohol tax inception. RESULTS From 1933 until 1970, beer, wine, and distilled spirits tax rates increased in value compared with inception rates, but by 2018 alcohol taxes had declined 66%, 71%, and 70%, respectively, compared with their inception values. The erosion of taxes after 1970 was driven primarily by declines in the magnitude of tax increases through the 1970s and 1980s, followed by declines in the frequency of tax increases in subsequent decades. CONCLUSIONS The value of alcohol excise taxes has declined since 1970 from both insufficient tax increases and later infrequent tax increases. Laws that index rates to inflation could sustain the public health benefit of reduced morbidity and mortality resulting from higher alcohol tax rates.

更新日期：2020-05-01

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