- 學位論文
從第三需求法則探討菸稅調漲對香菸銷售影響之研究
A Research about How the Tobacco Tax Adjustment Influences the Cigarette Sales Volume Based on the Third Law of Demand
摘要
香菸對健康具有危害，根據世界銀行(World Bank)調查提出，菸價每提高10%菸品消耗量就能減少4-8%結果，台灣自2002年1月開始課徵菸品健康褔利捐及菸稅以來，當中菸品健康褔利捐歷經二次調漲金額，而菸稅則是自2017年6月才做首次調漲，在過去學者對菸稅或菸品健康褔利捐的研究方向多在對產業之影響、健康之危害、消費者行為、價格彈性方面，以第三需求法則探討菸稅調漲對香菸銷售量之影響則未見。 本研究以第三需求法則來探討菸稅調漲對香菸銷售之影響，第三需求法則是將原本主要在探討價格如何影響消費數量決策的傳統需求法則，延伸到探討價格如何影響消費者在不同定位概念產品之間的選擇與決策上，以本次的菸稅調漲為例如因為稅的加入改變了高價菸品與低價菸品在菸稅調漲後的相對價格，因此高價菸品在調漲後需求量所受到的影響較小，而低價菸品因相對價格的改變，在菸稅調漲後需求量所受到的影響較大。
並列摘要
Cigarettes are harmful to health,According to the World Bank survey,Every 10% increase in cigarette prices could reduce demand for cigarettes results of 4-8% , In January 2002, Taiwan began to collect tobacoo tax and the health and welfare surcharge. The health and welfare surcharge have risen twice in the past,The tobacco tax was raised for the first time in June 2017. In the past, the research direction of scholars on tobacco tax or The health and welfare surcharge was mainly in the impact on industry, health hazard, consumer behavior, price elasticity, the third law of demand to explore the increase in cigarette sales, No research in this area. This study uses the third law of demand to explore the impact of tobacco tax increase on cigarette sales. Traditional demand rules focus on how prices affect consumption. The third law of demand is mainly to discuss how price affects consumers' choice and decision-making between different positioning concept products. Take this tobacco tax increase as an example, The addition of taxes has changed the relative price of high-priced cigarettes and low-priced cigarettes, High-priced cigarettes have less change in demand after price increases, Low-priced cigarettes change because of relative prices, more demand changes.