目標：在藉由香菸與檳榔的價格彈性估計來評估香菸及未來檳榔健康捐課徵對香菸及檳榔消費的影響效果，研究結果有助於臺灣未來調漲香菸健康捐及課徵檳榔健康捐之重要參考依據。方法：以理性上癮模型 (rational addiction model)，使用1972-2003年每年的香菸及檳榔銷售的價量時間數列資料，進行香菸與檳榔的價格彈性估計。結果：估計香菸及檳榔的價格彈性分別為-0.3018及-0.254。國內兩次菸品健康捐的課徵將使國人平均每人香菸消費分別減少8.57%及3.29%；若每顆檳榔課徵0.22元的情況下，其對檳榔消費的減少效果為2.88%，可節省醫療支出0.12%。結論：從公衛及財政的觀點，香菸及檳榔捐的課徵將有助於抑制國人香菸及檳榔的消費，又可以增加額外香菸稅及檳榔稅之財政收益。

Objectives: The effect of a Health and Welfare Tax on cigarettes and betel nut consumption was evaluated by estimating cigarette and betel nut price elasticities. The results of the current study will hopefully provide a useful reference for health policymakers when instituting taxes on cigarettes and betel nuts.Methods: Using the annual statistics published from 1972-2003, we established a model based on the rational addiction model to estimate the price elasticity coefficients of cigarettes and betel nut.Results: The price elasticities for cigarettes and betel nut were -0.3018 and -0.254, respectively. By raising the tobacco health welfare tax twice, there would be an 8.75% and 3.29% reduction in the average per capita cigarette consumption. If a NT$0.22 per Betel Nut Health Tax is levied in the future, there would be a 2.88% reduction in the average per capita betel nut consumption and a medical savings of 0.12%.Conclusions: From a public health and financial perspective, levying taxes on cigarettes and betel nut would not only have a significant effect on reducing cigarette and betel nut consumption, but would also generate additional revenues.