时间偏好不一致与健康税理论逻辑——基于现时偏误的实验研究  

Time Preference Inconsistency and the Theoretical Logic of Health Tax——An Experimental Study Based on Present Bias

作　　者：王泽宇 郑榕[1] WANG Ze-yu;ZHENG Rong(School of International Economics and Trading,University of International Business and Economics,Beijing 100029,China)

机构地区：[1]对外经济贸易大学国际经济贸易学院,北京100029

出　　处：《经济问题》2024年第5期83-88,共6页On Economic Problems

基　　金：无烟草青少年基金(Tobacco-Free Kids Action Fund)项目“烟草行业全产业链研究”(CHINA-29-13)。

摘　　要：健康税是我国新时代税收政策研究的重大问题。基于现时偏误理论,在吸烟人群中进行实验研究,对时间偏好不一致进行识别与测度。研究发现,吸烟者存在显著的时间偏好不一致,在双曲线贴现模型下,β系数约为0.72。时间偏好不一致为政府利用税收政策干预个体对卷烟等不健康商品的消费提供了逻辑基础,健康税能够矫正时间偏好不一致带来的自我控制问题,在长期内实现福利改善。因此应转变对烟草税政策价值的传统认知,进一步发挥其健康促进功能。Health tax is an important issue in the research of tax policy in China’s new era.Based on present bias theory,an experiment was conducted among smokers to identity their time-inconsistent preference.The re-sults showed that smokers indeed exhibited pronounced time-inconsistent preference,with the coefficient of ap-proximately 0.72 under hyperbolic discounting model.The time-inconsistent preference provides a logical basis for government’s intervention in individual’s consumption of unhealthy goods such as cigarettes through tax poli-cies.The implementation of health tax could address the self-control problem arising from time-inconsistent pref-erence and achieve long-term welfare improvement.Consequently,traditional perception of the value of tobacco taxation policy should be shifted and further enhance its function of health promotion.

关 键 词：现时偏误 健康税 税收政策设计 

分 类 号：F426.8[经济管理—产业经济]