Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/119097
題名: 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
作者: 黃昱森
Huang, Yu-Sen
貢獻者: 羅光達<br>韓幸紋
黃昱森
Huang, Yu-Sen
關鍵詞: 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
日期: 2018
上傳時間: 31-Jul-2018
摘要: 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。\r\n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。\r\n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.\r\nThe 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.\r\nTherefore, 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.\r\nThe 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.\r\nThe 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.\r\nAs 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.
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描述: 碩士
國立政治大學
財政學系
105255026
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105255026
資料類型: thesis
Appears in Collections:學位論文

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