Policy Watch: Alcohol and Cigarette Taxes
研究了提高香烟和酒精消费税对财政收入、消费及社会成本的影响，并估算了最优税率，为医疗改革筹资提供参考。
Increased excise taxes on cigarettes and alcohol have been suggested as a means to finance (at least partially) the Clinton administration's proposed program of health care reform. We consider the revenue potential of cigarette and alcohol tax hikes and explore the effects on consumption and related outcomes. We present estimates of the social costs and implied optimal tax rates on cigarettes and alcohol. The bulk of the evidence presented here does support higher taxes on cigarettes and alcohol.