Consumer Taxes on Alcohol: An International Comparison Over Time

37 Pages Posted: 11 Feb 2020

See all articles by Kym Anderson

Kym Anderson

University of Adelaide - Centre for International Economic Studies (CIES); Centre for Economic Policy Research (CEPR); Australian National University

Date Written: February 2020

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: alcohol import tariffs, Consumer tax equivalents, Excise taxes

JEL Classification: D12, D62, E62, H23, I18, P46

Suggested Citation

Anderson, Kym, Consumer Taxes on Alcohol: An International Comparison Over Time (February 2020). CEPR Discussion Paper No. DP14388, Available at SSRN: https://ssrn.com/abstract=3535474

Kym Anderson (Contact Author)

University of Adelaide - Centre for International Economic Studies (CIES) ( email )

School of Economics
Adelaide SA 5005
Australia
+61 8 8313 4712 (Phone)
+61 8 8223 1460 (Fax)

Centre for Economic Policy Research (CEPR)

London
United Kingdom

Australian National University ( email )

Arndt-Corden Dept of Economics
Coombs Building
Canberra, AK ACT 2600
Australia
+61 8 8313 4712 (Phone)

HOME PAGE: http://publicpolicy.anu.edu.au/crawford_people/content/staff/acde/kanderson.php

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
1
Abstract Views
156
PlumX Metrics