Song Gao, Rong Zheng
Author information
a School of Public Finance and Public Policy, Central University of Finance and Economics, Beijing 100081, China
b School of International Trade and Economics, University of International Business and Economics, Beijing 100029, China
E-mail: song.gao@gmail.com (Song Gao), zr3377@yahoo.com.cn (Rong Zheng)
Abstract
This paper proposes a theoretical framework based on new household economic theories. A dataset from the 2006 China Health and Nutrition Survey (CHNS) is used. Given heterogeneity in major family members’ jobs, the effect of non-labor income on household time allocation is discussed under two scenarios: jobs with flexible work hours and jobs with fixed work hours in the market. Based on the nature of the employer the major family member works for, employers can be categorized into four categories: government-owned, family contract, privately-owned, and foreign-funded. Each of the four categories is used for dissecting the data into different sets for analysis by category. The results imply that job heterogeneity is significantly correlated to household time allocation. An increase in non-labor income results in a decrease in the time allocated to housework for all households. However, leisure time is allocated differently among different households due to job heterogeneity. An increase in non-labor income leads to less leisure time for households working for government-owned or foreign-funded enterprises, and more leisure time for households working for family contract or privately-owned enterprises.
tobacco tax , retail price , tax rate , tax revenue , tobacco control
Song Gao, Rong Zheng. Price, Tax and Cigarette Smoking: Simulations of China’s Tobacco Tax Policy. Front Econ Chin, 2012, 7(4): 604‒626 https://doi.org/10.3868/s060-001-012-0028-2