提高酒类消费税对中国酒精性肝病管理的有效性分析

张飞宇; 肖鹏; 刘雅丽; 柳涛; 高沿航

doi:10.3969/j.issn.1001-5256.2023.07.027

提高酒类消费税对中国酒精性肝病管理的有效性分析

DOI: 10.3969/j.issn.1001-5256.2023.07.027

吉林大学第一医院肝胆胰内科，长春 130021

基金项目:

国家自然科学基金 (81972265);

国家自然科学基金 (82170602);

吉林省自然科学基金 (20200201324JC);

吉林省卫生人才专项 (JLSWSRCZX 2021-079)

利益冲突声明：本文不存在任何利益冲突。

作者贡献声明：张飞宇、肖鹏、刘雅丽、柳涛负责构建初步思路，查阅文献和撰写论文；高沿航负责写作思路优化，论文修改和最后定稿。

详细信息

通信作者:
高沿航，yanhang@mail.jlu.edu.cn (ORCID: 0000-0002-7248-8290)

计量
- 文章访问数: 193
- HTML全文浏览量: 70
- PDF下载量: 25
- 被引次数: 0
出版历程
- 收稿日期: 2022-10-23
- 录用日期: 2022-11-25
- 出版日期: 2023-07-20

Effectiveness of increasing alcohol excise taxes in the management of alcohol-associated liver disease in China

Department of Hepatology, The First Hospital of Jilin University, Changchun 130021, China

Research funding:

National Natural Science Foundation of China (81972265);

National Natural Science Foundation of China (82170602);

National Natural Science Foundation of Jilin Province (20200201324JC);

Project for Health Talents of Jilin Province (JLSWSRCZX 2021-079)

More Information

Corresponding author: GAO Yanhang, yanhang@mail.jlu.edu.cn (ORCID: 0000-0002-7248-8290)

摘要

摘要: 提高酒类消费税经世界卫生组织证实为最具成本效益的降低人口层面酒精消费的公共政策。近年来，国外研究认为提高酒类消费税可改善酒精相关性肝病(ALD)疾病负担，但其是否适用于我国ALD管理尚不明晰。因此，本文结合国内外研究证据，从管理我国ALD的角度，分析了影响提税政策有效性的关键因素，包括税负转嫁、需求价格弹性及无记录酒，并介绍了其他有助于ALD管理的公共政策。认为现阶段提高酒类消费税对改善我国ALD疾病负担是有用但并非有效的政策措施。
- 肝疾病, 酒精性 /
- 饮酒 /
- 消费税
Abstract: Increasing alcohol excise taxes has been confirmed by the World Health Organization as the most cost-effective public policy for reducing alcohol consumption at the population level. In recent years, studies in foreign countries have believed that increasing alcohol excise taxes can improve the burden of alcohol-associated liver disease (ALD), but it is still unclear whether this policy is applicable to ALD management in China. Therefore, with reference to related research evidence in China and globally, this article analyzes the key factors influencing the effectiveness of the policy of increasing alcohol excise taxes from the perspective of ALD management in China, including tax shifting, price elasticity of demand, and unrecorded alcohol, and introduces other public policies that help curb ALD. We think that increasing alcohol excise taxes is currently a useful but not effective policy for improving the burden of ALD in China.
- Liver Diseases, Alcoholic /
- Alcohol Drinking /
- Excise tax

HTML全文

参考文献(38)

[1]	World Health Organization. World health statistics 2022: monitoring health for the SDGs, sustainable development goals[EB/OL]. (2022-05-19)[2022-10-1]. https://www.who.int/publications/i/item/9789240051157.
[2]	World Health Organization. Global status report on alcohol and health 2018[EB/OL]. (2018-09-27)[2022-10-1]. https://www.who.int/publications/i/item/9789241565639.
[3]	XU H, XIAO P, ZHANG F, et al. Epidemic characteristics of alcohol-related liver disease in Asia from 2000 to 2020: A systematic review and meta-analysis[J]. Liver Int, 2022, 42(9): 1991-1998. DOI: 10.1111/liv.15312.
[4]	World Health Organization. Global strategy to reduce the harmful use of alcohol[EB/OL]. (2010-05-31)[2022-10-1]. https://www.who.int/publications/i/item/9789241599931.
[5]	ASRANI SK, MELLINGER J, ARAB JP, et al. Reducing the global burden of alcohol-associated liver disease: A blueprint for action[J]. Hepatology, 2021, 73(5): 2039-2050. DOI: 10.1002/hep.31583.
[6]	PONICKI WR, GRUENEWALD PJ. The impact of alcohol taxation on liver cirrhosis mortality[J]. J Stud Alcohol, 2006, 67(6): 934-938. DOI: 10.15288/jsa.2006.67.934.
[7]	SHEN NT, BRAY J, WAHID NA, et al. Evaluation of alcohol taxes as a public health opportunity to reduce liver transplant listings for alcohol-related liver disease[J]. Alcohol Clin Exp Res, 2020, 44(11): 2307-2315. DOI: 10.1111/acer.14454.
[8]	WILSON LB, PRYCE R, ANGUS C, et al. The effect of alcohol tax changes on retail prices: how do on-trade alcohol retailers pass through tax changes to consumers?[J]. Eur J Health Econ, 2021, 22(3): 381-392. DOI: 10.1007/s10198-020-01261-1.
[9]	ALLY AK, MENG Y, CHAKRABORTY R, et al. Alcohol tax pass-through across the product and price range: do retailers treat cheap alcohol differently?[J]. Addiction, 2014, 109(12): 1994-2002. DOI: 10.1111/add.12590.
[10]	PARIKH ND, CHUNG GS, MELLINGER J, et al. Alcohol policies and alcohol-related liver disease mortality[J]. Gastroenterology, 2021, 161(1): 350-352. DOI: 10.1053/j.gastro.2021.03.031.
[11]	FEI MQ, LIU J, HUANG J. Discussion on liquor consumption taxation in China[J]. Tax Res, 2021(9): 37-42. DOI: 10.19376/j.cnki.cn11-1011/f.2021.09.006. 费茂清, 刘佳, 黄江. 关于我国白酒消费税的探讨[J]. 税务研究, 2021(9): 37-42. DOI: 10.19376/j.cnki.cn11-1011/f.2021.09.006.
[12]	WAGENAAR AC, SALOIS MJ, KOMRO KA. Effects of beverage alcohol price and tax levels on drinking: a meta-analysis of 1003 estimates from 112 studies[J]. Addiction, 2009, 104(2): 179-190. DOI: 10.1111/j.1360-0443.2008.02438.x.
[13]	TIAN G, LIU F. Is the demand for alcoholic beverages in developing countries sensitive to price? Evidence from China[J]. Int J Environ Res Public Health, 2011, 8(6): 2124-2131. DOI: 10.3390/ijerph8062124.
[14]	ZHAO Z, WANG L, ZHANG M, et al. Geographic distribution of alcohol use among Chinese adults - China, 2015[J]. China CDC Wkly, 2020, 2(7): 98-103.
[15]	SHI Y. Three essays on economics of health behavior in China[CD]. Ann Arbor: The Pardee RAND Graduate School, 2011.
[16]	WANG H, MA L, YIN Q, et al. Prevalence of alcoholic liver disease and its association with socioeconomic status in north-eastern China[J]. Alcohol Clin Exp Res, 2014, 38(4): 1035-1041. DOI: 10.1111/acer.12321.
[17]	EWING SW, SAKHARDANDE A, BLAKEMORE SJ. The effect of alcohol consumption on the adolescent brain: A systematic review of MRI and fMRI studies of alcohol-using youth[J]. Neuroimage Clin, 2014, 5: 420-437. DOI: 10.1016/j.nicl.2014.06.011.
[18]	WALLER R, MURRAY L, SHAW DS, et al. Accelerated alcohol use across adolescence predicts early adult symptoms of alcohol use disorder via reward-related neural function[J]. Psychol Med, 2019, 49(4): 675-684. DOI: 10.1017/S003329171800137X.
[19]	GALLET CA. The demand for alcohol: a meta-analysis of elasticities[J]. Aust J Agric Res Econ, 2007, 51(2): 121-135. DOI: 10.1111/j.1467-8489.2007.00365.x.
[20]	MEIER PS, PURSHOUSE R, BRENNAN A. Policy options for alcohol price regulation: the importance of modelling population heterogeneity[J]. Addiction, 2010, 105(3): 383-393. DOI: 10.1111/j.1360-0443.2009.02721.x.
[21]	BLACK H, GILL J, CHICK J. The price of a drink: levels of consumption and price paid per unit of alcohol by Edinburgh's ill drinkers with a comparison to wider alcohol sales in Scotland[J]. Addiction, 2011, 106(4): 729-736. DOI: 10.1111/j.1360-0443.2010.03225.x.
[22]	AYYAGARI P, DEB P, FLETCHER J, et al. Understanding heterogeneity in price elasticities in the demand for alcohol for older individuals[J]. Health Econ, 2013, 22(1): 89-105. DOI: 10.1002/hec.1817.
[23]	NELSON JP. Gender differences in alcohol demand: a systematic review of the role of prices and taxes[J]. Health Econ, 2014, 23(10): 1260-1280. DOI: 10.1002/hec.2974.
[24]	MÄKELÄ P, PALJÄRVI T. Do consequences of a given pattern of drinking vary by socioeconomic status? A mortality and hospitalisation follow-up for alcohol-related causes of the Finnish Drinking Habits Surveys[J]. J Epidemiol Community Health, 2008, 62(8): 728-733. DOI: 10.1136/jech.2007.065672.
[25]	PROBST C, KILIAN C, SANCHEZ S, et al. The role of alcohol use and drinking patterns in socioeconomic inequalities in mortality: a systematic review[J]. Lancet Public Health, 2020, 5(6): e324-324e332. DOI: 10.1016/S2468-2667(20)30052-9.
[26]	SASSI F, BELLONI A, MIRELMAN AJ, et al. Equity impacts of price policies to promote healthy behaviours[J]. Lancet, 2018, 391(10134): 2059-2070. DOI: 10.1016/S0140-6736(18)30531-2.
[27]	LACHENMEIER DW, GMEL G, REHM J. Unrecorded alcohol consumption[J]. Alcohol: science, policy, and public health, 2013: 132-142.
[28]	NEWMAN IM, QIAN L, TAMRAKAR N, et al. Chemical composition and safety of unrecorded grain alcohol (Bai Jiu) samples from three provinces in China[J]. Int J Environ Res Public Health, 2018, 15(12): 2710. DOI: 10.3390/ijerph15122710.
[29]	WEI S, YIN P, NEWMAN IM, et al. Comparison of patterns of use of unrecorded and recorded spirits: Survey of adult drinkers in rural central China[J]. Int J Environ Res Public Health, 2017, 14(10): 1099. DOI: 10.3390/ijerph14101099.
[30]	World Health Organization. Unrecorded alcohol: what the evidence tells us[EB/OL]. (2022-03-21)[2022-10-1]. https://www.who.int/publications/i/item/9789240044463.
[31]	NEWMAN I, QIAN L, TAMRAKAR N, et al. Composition of unrecorded distilled alcohol (bai jiu) produced in small rural factories in central China[J]. Alcohol Clin Exp Res, 2017, 41(1): 207-215. DOI: 10.1111/acer.13280.
[32]	QIAN L, NEWMAN IM, XIONG W, et al. Traditional grain alcohol (bai jiu, [Symbol: see text]) production and use in rural central China: implications for public health[J]. BMC Public Health, 2015, 15: 1261. DOI: 10.1186/s12889-015-2594-4.
[33]	LACHENMEIER DW. Reducing harm from alcohol: what about unrecorded products?[J]. Lancet, 2009, 374(9694): 977. DOI: 10.1016/S0140-6736(09)61661-5.
[34]	NEMTSOV AV. Mortality in Russia in light of the in alcohol consumption[J]. Demographic review, 2015, 2(4): 111-135.
[35]	DING L, SONG B, WU C, et al. Alcohol use in China: Unrecorded and recorded bai jiu in three rural regions[J]. Int J Environ Res Public Health, 2021, 19(1): 405. DOI: 10.3390/ijerph19010405.
[36]	ANDERSON P, O'DONNELL A, KANER E, et al. Impact of minimum unit pricing on alcohol purchases in Scotland and Wales: controlled interrupted time series analyses[J]. Lancet Public Health, 2021, 6(8): e557-e565. DOI: 10.1016/S2468-2667(21)00052-9.
[37]	LEAL-LÓPEZ E, MORENO-MALDONADO C, INCHLEY J, et al. Association of alcohol control policies with adolescent alcohol consumption and with social inequality in adolescent alcohol consumption: A multilevel study in 33 countries and regions[J]. Int J Drug Policy, 2020, 84: 102854. DOI: 10.1016/j.drugpo.2020.102854.
[38]	AVANCEÑA A, MILLER N, UTTAL SE, et al. Cost-effectiveness of alcohol use treatments in patients with alcohol-related cirrhosis[J]. J Hepatol, 2021, 74(6): 1286-1294. DOI: 10.1016/j.jhep.2020.12.004.