How To Design Excise Taxes on Alcoholic Beverages

Mario Mansour, Patrick Petit and Fayçal Sawadogo

No 2023/004, IMF Fiscal Affairs Department from International Monetary Fund

Abstract: This How to Note examines the complex interplay between excise taxes on alcohol and alcoholic beverages, their revenue yield, and the public health concerns related to alcohol consumption. The note suggests guidance on how countries can approach the design of excise taxes on alcohol based on theoretical principles as well as empirical evidence drawn from international experience. Key questions addressed include: How important is alcohol consumption, and what form does it take across countries of different income levels? What has been the trend in alcohol excise tax revenue? How can countries design simple excise regimes that yield revenue while having the potential to contribute to reducing the externalities and internalities caused by alcohol consumption?

Keywords: excise taxes; alcohol consumption; public health; alcohol excise tax system; publication order; transaction arbitrage; alcohol content; Excises; Consumption; Alcohol tax; Global; Europe; Central Asia; North America; Sub-Saharan Africa (search for similar items in EconPapers)
Pages: 23
Date: 2023-12-04
New Economics Papers: this item is included in nep-hea and nep-pbe
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