Consumer Taxes on Alcohol: An International Comparison over Time

Kym Anderson

No 14388, CEPR Discussion Papers from C.E.P.R. Discussion Papers

Abstract: Rates of alcohol taxation, and the types of tax instruments used, vary enormously between countries and have tended to rise in recent times. Within each country they also vary between beverages, and often between qualities and styles of each beverage. This paper computes consumer tax equivalents in US dollars per litre of alcohol and as percentages of wholesale prices of representative beverages for 42 high-and middle-income countries. That allows comparisons across countries of taxes not just for each product on its own but also relative to those for other alcoholic beverages. The wide dispersion of rates and differences in tax instruments across countries and products suggest differing strengths of health and welfare lobbyists and industry groups in influencing government decision-making.

Keywords: Consumer tax equivalents; Excise taxes; Alcohol import tariffs (search for similar items in EconPapers)
JEL-codes: D12 D62 E62 H23 I18 P46 (search for similar items in EconPapers)
Date: 2020-02
New Economics Papers: this item is included in nep-hea and nep-mac
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Citations: View citations in EconPapers (18)

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Related works:
Journal Article: Consumer Taxes on Alcohol: An International Comparison over Time (2020)
Working Paper: Consumer Taxes on Alcohol: An International Comparison over Time (2019)
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