A General Equilibrium Model of Optimal Alcohol Taxation in the Czech Republic

Karel Janda, Zuzana Lajksnerova and Jakub Mikolasek
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Zuzana Lajksnerova: Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Smetanovo nabrezi 6, 111 01 Prague 1, Czech Republic
Jakub Mikolasek: Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Smetanovo nabrezi 6, 111 01 Prague 1, Czech Republic

No 2018/08, Working Papers IES from Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies

Abstract: This paper provides a general equilibrium theoretical model of alcohol taxation and empirically estimates this model. For this purpose, we use a model determined by both externality corrections and fiscal considerations as the tax increase is assumed to immediately change other governmental policies such as labour taxation or medical expenditures. The results of our analysis show that under the most of parametric scenarios the current Czech tax rate on beer and wine is below its optimal level and that the fiscal component has a significant impact on the optimal level of tax.

Keywords: Alcohol; Beer; Wine; Czech Republic; Elasticity; Price; Social costs; Tax (search for similar items in EconPapers)
JEL-codes: H21 Q02 Q18 (search for similar items in EconPapers)
Pages: 34 pages
Date: 2018-03, Revised 2018-03
New Economics Papers: this item is included in nep-hea, nep-pbe and nep-tra
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Journal Article: A General Equilibrium Model of Optimal Alcohol Taxation in the Czech Republic (2019)
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