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:: year 25, Issue 36 (3-2019) ::
tax research 2019, 25(36): 135-148 Back to browse issues page
The Effect of Price (Tax) Policies on Smoking Consumption
Sahabi Bahram * , Hasani Mohsen , Faraji Dizaji Sajjad , Abdoli Ghaharaman
Abstract:   (269 Views)
Tobacco use imposes health and economic costs both on individuals and society, so it is essential to anticipate plans to control its consumption, by using price policies through tax tools. But in the case of tobacco addiction, there are doubts about the impact of these policies. Therefore, it is necessary to examine the effects of pricing and tax policies by estimating the demand function of smoking and its elasticity. The almost ideal demand system (AIDS) model which is the most effective models is used in this article. The required data were also extracted from cost and income data of the Iranian urban households during the years 2001-2014. Based on the results of estimates, tobacco is a low elasticity good and therefore using taxes doesn’t have much effect on smoking.
Keywords: Smoking, Price Policies, the Almost Ideal Demand System, Urban Households, Income Deciles
Full-Text [PDF 1865 kb]   (181 Downloads)    
Type of Study: Research | Subject: Economic
Received: 2018/07/11 | Accepted: 2018/07/11 | Published: 2018/07/11
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Bahram S, Mohsen H, Sajjad F D, Ghaharaman A. The Effect of Price (Tax) Policies on Smoking Consumption. tax research. 2019; 25 (36)
URL: http://taxjournal.ir/article-1-1325-en.html


year 25, Issue 36 (3-2019) Back to browse issues page
فصلنامه پژوهشنامه مالیات (علمی-پژوهشی) Iranian National Tax Administration (INTA)
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