Alcohol taxes' contribution to prices in high and middle-income countries: Data from the International Alcohol Control Study

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dc.citation.issueSuppl Suppl 2
dc.citation.volume37 Suppl 2
dc.contributor.authorWall M
dc.contributor.authorCasswell S
dc.contributor.authorCallinan S
dc.contributor.authorChaiyasong S
dc.contributor.authorViet Cuong P
dc.contributor.authorGray-Phillip G
dc.contributor.authorParry CDH
dc.coverage.spatialAustralia
dc.date.accessioned2023-08-28T01:24:34Z
dc.date.accessioned2023-09-04T01:41:54Z
dc.date.available2017-11-22
dc.date.available2023-08-28T01:24:34Z
dc.date.available2023-09-04T01:41:54Z
dc.date.issued2018-08
dc.date.updated2023-08-25T01:59:26Z
dc.description© 2017 The Authorsen_US
dc.description.abstractINTRODUCTION: Taxation is increasingly being used as an effective means of influencing behaviour in relation to harmful products. In this paper we use data from six participating countries of the International Alcohol Control Study to examine and evaluate their comparative prices and tax regimes. METHODS: We calculate taxes and prices for three high-income and three middle-income countries. The data are drawn from the International Alcohol Control survey and from the Alcohol Environment Protocol. Tax systems are described and then the rates of tax on key products presented. Comparisons are made using the Purchasing Power Parity rates. The price and purchase data from each country's International Alcohol Control survey is then used to calculate the mean percentage of retail price paid in tax weighted by actual consumption. RESULTS: Both ad valorem and specific per unit of alcohol taxation systems are represented among the six countries. The prices differ widely between countries even though presented in terms of Purchasing Power Parity. The percentage of tax in the final price also varies widely but is much lower than the 75% set by the World Health Organization as a goal for tobacco tax. CONCLUSION: There is considerable variation in tax systems and prices across countries. There is scope to increase taxation and this analysis provides comparable data, including the percentage of tax in final price, from some middle and high-income countries for consideration in policy discussion.
dc.description.confidentialfalse
dc.edition.editionAugust 2018
dc.format.extentS27-S35
dc.identifierhttps://www.ncbi.nlm.nih.gov/pubmed/29168256
dc.identifier.citationWall M, Casswell S, Callinan S, Chaiyasong S, Viet Cuong P, Gray-Phillip G, Parry CDH. (2018). Alcohol taxes' contribution to prices in high and middle-income countries: Data from the International Alcohol Control Study.. Drug Alcohol Rev. 37 Suppl 2. Suppl Suppl 2. (pp. S27-S35).
dc.identifier.doi10.1111/dar.12638
dc.identifier.eissn1465-3362
dc.identifier.elements-typejournal-article
dc.identifier.harvestedMassey_Dark
dc.identifier.issn0959-5236
dc.identifier.urihttp://hdl.handle.net/10179/20035
dc.languageeng
dc.publisherJohn Wiley and Sons Australia, Ltd on behalf of Australasian Professional Society on Alcohol and other Drugs
dc.publisher.urihttps://onlinelibrary.wiley.com/doi/10.1111/dar.12638
dc.relation.isPartOfDrug Alcohol Rev
dc.rightsCC BY 4.0en_US
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/en_US
dc.subjectalcohol
dc.subjectexcise tax
dc.subjectinternational comparison
dc.subjectpolicy
dc.subjectprice
dc.subjectAlcohol Drinking
dc.subjectAlcoholic Beverages
dc.subjectCommerce
dc.subjectHumans
dc.subjectPublic Policy
dc.subjectSurveys and Questionnaires
dc.subjectTaxes
dc.titleAlcohol taxes' contribution to prices in high and middle-income countries: Data from the International Alcohol Control Study
dc.typeJournal article
pubs.elements-id396847
pubs.organisational-groupOther
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