Alcohol Price Regulation in France: Choosing a Reform Scenario to Achieve Public Health and Tax Fairness Objectives

Sébastien Lecocq, Valérie Orozco (), Christine Boizot, Céline Bonnet () and Fabrice Etilé
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Valérie Orozco: TSE-R - Toulouse School of Economics - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement
Christine Boizot: Université Paris-Saclay
Céline Bonnet: TSE-R - Toulouse School of Economics - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement

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Abstract: Public health authorities advocate the introduction of alcohol pricing policies in the form of tax reform and/or a minimum unit price based on the pure alcohol content of products. We use Kantar WorldPanel household purchase data to describe the distortions in the current tax system, favouring wine and penalising low-income households. We assess the potential impact of reform sce­narios that replace current taxes with a single excise tax (flat or progressive) on pure alcohol content and/or the introduction of a minimum price per gram of pure alcohol. Introducing a minimum price while leaving taxation unchanged would have the advantage of raising alcohol prices, especially for low-end wines, which are prized by abusive consumers. The impact would a priori be limited in terms of tax regressivity and for higher quality segments, which is important for the wine sector.

Keywords: Alcohol; Health; Price; Taxation (search for similar items in EconPapers)
Date: 2023
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Published in Economie et Statistique / Economics and Statistics, 2023, 541, pp.17-32. ⟨10.24187/ecostat.2023.541.2105⟩

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Journal Article: Alcohol Price Regulation in France: Choosing a Reform Scenario to Achieve Public Health and Tax Fairness Objectives (2023)
Working Paper: Alcohol Price Regulation in France: Choosing a Reform Scenario to Achieve Public Health and Tax Fairness Objectives (2023)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04472283

DOI: 10.24187/ecostat.2023.541.2105

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