試論「菸品健康福利捐」的正當性

An Attempt of Discussion on the Legitimacy of “Health and Welfare Tax on Cigarettes”

政府施行「菸品健康福利捐」的政策正當性何在？本文試圖從政治哲學的角度探 索此一問題，主要分作兩個出發點：一是從個人自主權；其次，則是從社會整體著眼。 就個人自主權，本文從霍布斯、密爾對於個人權利與自由權的主張，指出社會不應替 個人決定什麼是對其有利的。但是，個人行為一旦妨礙他人，社會就被允許，也應當 介入。因此，「菸品健康福利捐」的「以價制量」的思維，著眼的就應是吸菸者妨害 他人、有損社會整體的考量，而非政府替吸菸者個人著想。而從社會整體層次，本文 提到古典功利主義、馬克斯主義與勞爾斯的正義論，功利主義講求社會多數的最大利 益，這是經濟學、財政學計算此項政策效益的主要背後思維之一。而從馬克斯主義、 勞爾斯正義論則從社會弱勢著眼，本文指出有論者擔心「菸品健康福利捐」會使得屬 於弱勢勞動階級的吸菸者（佔所有吸菸者中較多數）變相增稅，造成此項稅制的「累 退性」。本文認為吸菸的弱勢勞動階級並非是真正的相對弱勢，真正相對弱勢是吸二 手菸的弱勢勞動階級，這些人並且應是「菸品健康福利捐」此項政策主要受惠對象， 如此將會較符合勞爾斯正義論中，對最不利者給與最大利益的社會正義觀，亦將賦予 「菸品健康福利捐」政策更大的正當性。

What is the legitimacy for the government to implement the policy of “health and welfare tax on cigarettes”? This paper attempts to explore this question from the angle of political philosophy. The question is mainly discussed from two points of view︰one is from the personal decision-making power, and the other is from the entire society. As to the personal decision-making power, this paper points out that a society should not decide for individuals about what is good to them in the light of Leonard Trelawney Hobhouse and John Stuart Mill on personal rights and liberal rights. However, once the personal behavior retards other people, the society is allowed to interfere in this matter. Therefore, the levy of “health and welfare tax on cigarettes,” is based on the idea of “to control the quantity by controlling the price,”. Instead of the consideration for the individual smoker by the government, it’s more about the consideration for the harm caused by smokers and the advantage to the whole society. As to the whole society, this paper mentions the classical utilitarianism, Marxism and John Rawls’ “A Theory of Justice”. Utilitarianism stresses the greatest benefit to the majority of a society, and it is one of the main thoughts behind the effect calculation by economic and financial models. Marxism and John Rawls’ “A Theory of Justice,” put more consideration to the under-privileged people in the society. Some scholars worry that the “health and welfare tax on cigarettes” will increase taxes to the underprivileged labor class (occupying a great number of smokers), thus it leads to the “regressivity” of the tax system. However, this paper comes to the conclusion that the smokers belonging to the under-privileged labor class are not the real relatively under-privileged people. The real relatively under-privileged people are the second-hand smokers belonging to the under-privileged labor class, and they are the major beneficiaries of the policy of “health and welfare tax on cigarettes”. Therefore, the implementation of this policy better meets John Rawl’s “A Theory of Justice,” and the theory provides more legitimacy to the policy of “health and welfare tax on cigarettes.”