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        "resumen" => "<span class="elsevierStyleSectionTitle">Resumen</span><p id="spar0005" class="elsevierStyleSimplePara elsevierViewall">En este trabajo se analiza c&#243;mo el aumento de los impuestos afecta a la demanda de productos derivados del tabaco&#44; en especial a la demanda de cigarrillos&#46; El an&#225;lisis comparado de los estudios revisados demuestra que las subidas en los impuestos sobre el tabaco se traducen en un aumento de los precios de estos productos&#46; La elasticidad precio de la demanda de cigarrillos en pa&#237;ses de ingreso medio y bajo resulta el doble que la de los pa&#237;ses de ingresos altos&#44; alrededor de &#8211;0&#44;4&#46; Adem&#225;s&#44; y como se&#241;al de la naturaleza adictiva de este tipo de consumo&#44; esta demanda se presenta m&#225;s el&#225;stica en el largo que en el corto plazo&#46; El efecto de una subida en los impuestos del tabaco es mayor en los j&#243;venes&#44; m&#225;s sensibles a los precios que los fumadores adultos&#46; La evidencia emp&#237;rica para el caso espa&#241;ol sit&#250;a la elasticidad precio de la demanda de cigarrillos a corto plazo en un intervalo que oscila entre &#8211;0&#44;5 y &#8211;0&#44;3&#44; similar a los encontrados en la bibliograf&#237;a internacional&#46; Estos datos no ofrecen perspectivas optimistas sobre la potencialidad de las medidas fiscales como herramienta de control del tabaquismo&#44; m&#225;s all&#225; de sus efectos recaudatorios y compensadores de externalidades&#46; Adem&#225;s&#44; si se consideran las posibilidades de sustituciones entre marcas y el margen estrat&#233;gico de la industria para compensar los efectos de los impuestos&#44; reducir las demandas y alentar el contrabando&#44; el panorama se presenta todav&#237;a m&#225;s pesimista&#46;</p> <span class="elsevierStyleSectionTitle">Summary</span><p id="spar0010" class="elsevierStyleSimplePara elsevierViewall">This paper analyzes the extent to which an increase in tobacco taxes affects the demand for tobacco products&#44; especially for cigarettes&#46; Comparison of the studies reviewed revealed that higher tobacco taxes result in higher tobacco prices&#46; The price-elasticity of cigarette demand in low-and middleincome countries is about double that in high-income countries&#44; about &#8211;0&#46;4&#46; Furthermore&#44; because of the addictive nature of tobacco use&#44; demand for tobacco products is more elastic in the long run than in the short run&#46; The effect of higher tobacco taxes is greater on the young&#44; among whom demand is more sensitive to price than among adults&#46; The empirical evidence for Spain estimates the price elasticity of cigarette demand in the short run to be in the range of &#8211;0&#46;5 to &#8211;0&#46;3&#44; a result which is similar to other studies&#46; These results do not suggest that tax policy is an effective tool for tobacco control&#44; although taxes are useful for their revenue generating potential and for compensating the external costs generated by tobacco consumption&#46; Furthermore&#44; when the possibilities of substitutions among brands and the strategies of the tobacco industry to compensate for the effects of taxes &#40;lowering prices and encouraging cigarette smuggling&#41; are considered&#44; the panorama is even more pessimistic</p>"
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