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Smoking


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Год выпуска: 2011
Автор: Pavel Hait
Издательство: LAP Lambert Academic Publishing
Страниц: 120
ISBN: 9783845476445
Описание
 Studies evaluating the mortality of smoking and its financial burden belong to the mainstream of current research of health economists. The author did such a study on the Czech Republic data. However, he decided to go deeper. His main motivation was to compute a fair excise tax on cigarettes. He defined “fairness” as a situation in which there is no net redistribution of state budget funds between two groups of citizens: smokers and non-smokers. Smokers create benefits (for example, savings on pensions due to their earlier deaths) and costs (for instance, increased health care costs) for the state budget. He searched for a tax rate that would balance these costs and benefits. He hopes that the study will stir both academic and public debate about cigarette consumption and its financial impact.

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Отзывы
Галина, 26.02
Спасибо большое за диплом, мне он понравился