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The Public Finance Balance of Smoking in the Czech Republic was a 2001 report commissioned by Philip Morris's Czech division following concerns raised by the Czech health ministry that smoking's costs outweighed its fiscal benefits. The study was conducted by Arthur D. Little and found that smokers' early mortality and cigarette-tax revenue, outweighed the costs of health-care and lost tax revenue from early death.〔 The study concluded through cost-benefit analysis "based on up-to-date reliable data and consideration of all relevant contributing factors, the effect of smoking on the public finance balance in the Czech Republic in 1999 was positive, estimated at +5,815 mil. CZK."〔 The report which was leaked on July 16, 2001 was met with condemnation and subjected Philip Morris to vitriolic criticism from politicians, anti-smoking activists, and watchdog groups. Philip Morris subsequently disavowed the report and apologized for its conclusion. Nonetheless, the suggested "death benefit" raised by the report continues to be the subject of debate. The report was unusual as historically, tobacco companies had disputed the link between smoking and early mortality, whereas the report used the early mortality as a selling point. Though similar studies in Europe had been done a decade earlier, Philip Morris stated that it had canceled any new similar reports in countries including Poland, Slovakia, Hungary, and Slovenia.〔Kmietowicz, 2001〕 CNN reported that an Arthur D. Little representative had told them that Philip Morris had commissioned similar studies in Canada and the Netherlands, though Philip Morris stated it had no such on-going reports.〔 The Czech Prime Minister, Miloš Zeman had previously noted the "death benefit" stating that "By smoking, I contribute to the stability of the state budget. By buying cigarettes, I increase state revenues, and I will die of lung cancer, so the state won’t have to pay me a pension."〔 In addition, Zeman had stated that "As a smoker, I support the state budget, because in the Czech Republic we pay tax on tobacco. Also, smokers die sooner, and the state does not need to look after them in their old age."〔Building Blocks for Tobacco Control: a Handbook, p. 20〕 ==Report== The stated objective of the report "was to determine whether costs imposed on public finance by smokers are offset by tobacco-related tax contributions and external positive effects of smoking."〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Public Finance Balance of Smoking in the Czech Republic」の詳細全文を読む スポンサード リンク
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