TAXING ALCOHOL IN AFRICA: REFLECTIONS AND UPDATES

Richard Bird and Sally Wallace

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: Governments arguably exist in part to cope with such weaknesses of their citizens as those arising from infirmity, ignorance, and irrationality. At the same time, however, governments themselves partly subsist on the strength of such other popular ‘weaknesses’ as smoking, drinking, gambling, and polluting. In many countries, alcoholic beverages have long played a critical role on both sides of this equation. Over-indulgence in drink is a factor in crime, injury, and illness. In recent decades, although the level of alcohol consumption worldwide has been relatively stable, in some developing countries, including a number in Africa, such consumption has increased (WHO 2004). At the same time in many of the same countries alcohol has also proved to be a lucrative source of public financing.

Pages: 44 pages
Date: 2010-10-01
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