Search Results - subject:"Excise tax"

Shifting sweetness : impacts of South Africa's Health Promotion Levy on sugar-sweetened beverages

Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2025

Sin taxes are increasingly being used to discourage the consumption of goods perceived to harm individuals and society. This paper examines the impact of South Africa's Health Promotion Levy (HPL)-the first sugar tax implemented in Africa-on the consumption of sugar-sweetened beverages (SSBs) in...

Persistent link: https://www.econbiz.de/10015374296

Nudging alcohol moderation via excise tax reform : the case of beer in Australia

Anderson, Kym - 2025 - revised April 2025

Persistent link: https://www.econbiz.de/10015449137

Nudging alcohol moderation via excise tax reform : the case of beer in Australia

Anderson, Kym - In: The Australian economic review 58 (2025) 3, pp. 211-221

Persistent link: https://www.econbiz.de/10015481630

Excise tax incidence : the inequity of taxing obesity and beauty

Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2023

The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus of this article. Particular attention is...

Persistent link: https://www.econbiz.de/10014252333

Excise tax incidence : the inequity of taxing obesity and beauty

Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2023

Persistent link: https://www.econbiz.de/10014433252

Customs taxation in Ukraine : efficiency of administration and directions for improvement

Shtuler, Iryna; Ierokhin, Sergii; Braslavets, Oleksii; … - In: Economic forum 14 (2024) 3, pp. 61-72

fluctuated between 26.3% and 41.7%. The share of excise tax in Ukraine's revenues ranged from 13.85% to 15.42% during 2017 …-2021. However, in 2022, a record low of -5.3% was recorded for excise tax contributions to state revenue. This decline resulted from …

Persistent link: https://www.econbiz.de/10015402787