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Year of publication
Subject
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Alcohol tax 297 Alkoholsteuer 295 Alcohol consumption 149 Alkoholkonsum 147 Alcohol policy 68 Alkoholpolitik 68 USA 54 United States 54 Tabaksteuer 53 Tobacco tax 53 Alcoholic beverage 43 Alkoholisches Getränk 43 Steuerwirkung 41 Tax effects 41 Theorie 39 Theory 39 Australia 37 Australien 37 Verbrauchsteuer 36 Excise tax 34 Optimal taxation 26 Optimale Besteuerung 26 Wein 23 Wine 23 Social costs 22 Soziale Kosten 22 EU countries 19 EU-Staaten 19 Steuerpolitik 19 Tax policy 19 Price 18 Preis 17 Specific excise tax 17 Spezielle Verbrauchsteuer 17 Großbritannien 15 United Kingdom 15 Rauchen 14 Smoking 14 Consumer behaviour 13 Konsumentenverhalten 13
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Online availability
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Free 103 Undetermined 49
Type of publication
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Book / Working Paper 173 Article 129 Journal 3
Type of publication (narrower categories)
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Article in journal 115 Aufsatz in Zeitschrift 115 Graue Literatur 82 Non-commercial literature 82 Arbeitspapier 69 Working Paper 69 Aufsatz im Buch 13 Book section 13 Amtsdruckschrift 8 Government document 8 Hochschulschrift 8 Thesis 6 Collection of articles of several authors 3 Collection of articles written by one author 3 Sammelwerk 3 Sammlung 3 Aufsatzsammlung 2 Statistics 2 Statistik 2 Advisory report 1 Case study 1 Conference paper 1 Fallstudie 1 Gesetz 1 Gutachten 1 Konferenzbeitrag 1 Konferenzschrift 1 Law 1 No longer published / No longer aquired 1 Reprint 1
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Language
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English 277 German 11 Russian 4 Undetermined 4 French 3 Spanish 3 Dutch 2 Swedish 2 Hungarian 1 Portuguese 1
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Author
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Anderson, Kym 20 Grossman, Michael 18 Saffer, Henry 15 Cook, Philip J. 11 Gehrsitz, Markus 10 Wittwer, Glyn 8 Cnossen, Sijbren 7 Bird, Richard M. 6 Nelson, Jon Paul 6 Zhao, Xueyan 6 Chaloupka, Frank J. 5 Dave, Dhaval 5 Nelson, Jon P. 5 Kaestner, Robert 4 Ostermann, Jan 4 Parry, Ian W. H. 4 Sloan, Frank A. 4 Srivastava, Preety 4 Ayyagari, Padmaja 3 Carpenter, Christopher 3 Clements, Kenneth W. 3 Coate, Douglas 3 Crawford, Ian 3 Deb, Partha 3 Dobkin, Carlos 3 Durrance, Christine Piette 3 Fogarty, James J. 3 Freebairn, John William 3 Hinnosaar, Marit 3 Irvine, Ian Joseph 3 James, Jennifer S. 3 Johansson, Per-Olov 3 Kenkel, Donald Scott 3 Liu, Elaine M. 3 Moore, Michael J. 3 Nordblom, Katarina 3 Parry, Ian 3 Parry, Ian W.H. 3 Pekkarinen, Tuomas 3 Powell, Lisa M. 3
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Institution
All
National Bureau of Economic Research 13 European Commission / Directorate General for Taxation and Customs Union 6 Europäische Kommission / Generaldirektion Steuern und Zollunion 6 OECD 6 Europäische Kommission 2 Centre for European Policy Studies 1 Centre for International Economic Studies 1 Department of Econometrics and Business Statistics, Monash Business School 1 ECOPA 1 EPiCENTER 1 Economisti Associati 1 Institute for Fiscal Studies 1 Institute of Economic Affairs <London> 1 Instituto de Estudios Fiscales 1 Ipsos 1 Kanada 1 Kanada / System of National Accounts Branch / Public Institutions Division 1 London Economics 1 Nationalekonomiska Institutionen <Lund> 1 Nationalekonomiska institutionen, Handelshögskolan 1 Schweden / 1995 Års Skatteflyktskommitté 1 Schweden / Alkoholskatteutredningen 1 USA / Congress / Budget Office 1 University of Adelaide / Wine Economics Research Centre 1 Weltgesundheitsorganisation 1
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Published in...
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NBER working paper series 13 Working paper / National Bureau of Economic Research, Inc. 10 NBER Working Paper 9 Health taxes : policy and practice 8 Journal of health economics 6 Working papers : working paper 6 Economic papers : a journal of applied economics and policy 5 Working paper 5 Applied economics 4 Journal of public economics 4 National tax journal 4 Southern economic journal 4 The European journal of health economics : HEPAC ; health economics in prevention and care 4 Appellate Body Reports 3 Discussion Papers 3 Discussion paper series / IZA 3 Discussion papers / CEPR 3 International tax and public finance 3 Journal of wine economics 3 Panel Reports 3 The American economic review 3 CESifo working papers 2 Commission of the European Communities - COM ; 2004,223 2 Discussion paper 2 Discussion paper / Centre for International Economic Studies, University of Adelaide 2 Discussion paper / Department of Economics, The University of Western Australia 2 Economic inquiry : journal of the Western Economic Association International 2 Empirical economics : a journal of the Institute for Advanced Studies, Vienna, Austria 2 FinanzArchiv : public finance analysis 2 Fiscal studies : the journal of the Institute for Fiscal Studies 2 Kom / Kommission der Europäischen Gemeinschaften 2 Statens offentliga utredningar : SOU 2 The B.E. journal of economic analysis & policy 2 The European journal of health economics 2 The South African journal of economics 2 Working paper / Department of Econometrics and Business Statistics, Monash University 2 Working papers in economics 2 Working papers in trade and development 2 A CBO study 1 Applied economics letters 1
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Source
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ECONIS (ZBW) 289 RePEc 8 ArchiDok 6 USB Cologne (business full texts) 1 BASE 1
Showing 1 - 50 of 305
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The emergence of lower-alcohol beverages : the case of beer
Anderson, Kym - In: Journal of wine economics 18 (2023) 1, pp. 66-86
Persistent link: https://ebtypo.dmz1.zbw/10014318111
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How elastic is alcohol consumption?
Clements, Kenneth W.; Mariano, Marc Jim; Verikios, George; … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013540479
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The effects of alcohol excise tax increases by drinking level and by income level
Saffer, Henry; Gehrsitz, Markus; Grossman, Michael - 2022
The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower-cost products and that these taxes disproportionately burden low-income drinkers. Alternatively, some economists have argued that increases in alcohol excise taxes reduce heavy...
Persistent link: https://ebtypo.dmz1.zbw/10013209896
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Preferences for sin taxes
König, Tobias; Schmacker, Renke - 2022
Sin taxes have become a widely suggested policy instrument to discourage the consumption of goods deemed harmful to individuals and society. Using surveys and experiments on a representative sample of the US population, we provide evidence on how individuals think and reason about such...
Persistent link: https://ebtypo.dmz1.zbw/10013426058
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Proposed alcohol tax reform in the UK : implications for wine-exporting countries
Anderson, Kym; Wittwer, Glyn - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013364069
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Effects of Alcoholic Beverage Prices and Legal Drinking Ages on Youth Alcohol Use
Coate, Douglas; Grossman, Michael - 2022
Based on an analysis of the second National Health and Nutrition Examination Survey, conducted between 1976 and 1980, we find that the frequency of the consumption of beer, the most popular alcoholic beverage among youths, is inversely related to the real price of beer and to the minimum legal...
Persistent link: https://ebtypo.dmz1.zbw/10014143806
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Equal tax for equal alcohol? : Beverage types and antisocial and unlawful behaviours
Srivastava, Pratima Ramful; Yang, Ou; Zhao, Xueyan - 2022
Alcohol taxation is an important policy instrument for correcting for market failures associated with excessive alcohol consumption. This paper examines the beverage-specific negative externalities by providing empirical evidence linking ten alcohol beverage types to drink driving and hazardous,...
Persistent link: https://ebtypo.dmz1.zbw/10014078954
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The Mexican tax on alcoholic beverages : reasons to change it
Rodríguez Quinto, Anel; Foncerrada Pascal, Luis Antonio - In: Economía teoría y práctica 30 (2022) 57, pp. 193-214
Excessive consumption of alcoholic beverages causes addiction, damages people’s health and has disrupting social and family consequences. Given that, many countries impose other taxes on these products in addition to sales tax. The ways to apply these taxes are different, however, they are...
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Impact of Introducing a Minimum Alcohol Tax Share in Retail Prices on Alcohol-Attributable Mortality in the WHO European Region : A Modelling Study
Neufeld, Maria; Rovira, Pol; Ferreira-Borges, Carina; … - 2022
Background: Alcohol use and its burden constitute one of the largest public health challenges in the WHO European Region. Raising alcohol taxes is a cost-effective “best buy” measure to reduce alcohol consumption, but its implementation remains uneven. This paper provides an overview of...
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What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy in the Past 70 Years
Robinson, Sarah; Tazhitdinova, Alisa - 2022
We study U.S. state tax rules over the past 70 years to shed light on the determinants of U.S. state tax policy, generating three key results. First, we show that long-term tax trends are not consistent with Tiebout sorting and race-to-the-bottom competition models. Second, we document evidence...
Persistent link: https://ebtypo.dmz1.zbw/10013295994
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The Burden of Alcohol Excise Duties in the Baltic Countries
Trasberg, Viktor - 2021
The paper comparatively analyses the burden of alcohol excise duties for various levels of income earners in the Baltic countries. Understanding the specific allocation of excise duties across consumer groups is a prerequisite for the efficient design of alcohol policies and taxation strategies....
Persistent link: https://ebtypo.dmz1.zbw/10013244412
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Are Alcohol Excise Taxes Good for Us? Short and Long-Term Effects on Mortality Rates
Cook, Philip J.; Ostermann, Jan; Sloan, Frank A. - 2021
Regression results from a 30-year panel of the state-level data indicate that changes in alcohol-excise taxes cause a reduction in drinking and lower all-cause mortality in the short run. But those results do not fully capture the long-term mortality effects of a permanent change in drinking...
Persistent link: https://ebtypo.dmz1.zbw/10013224420
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Nanny State Index 2018 : Nicotine Supplement
Snowdon, Christopher - 2021
The Index tracks over-bearing, paternalistic lifestyle regulation across the EU in four categories: alcohol, e-cigarettes, food/soft drinks and tobacco. Nanny state interventions in these areas are invariably promoted on grounds of health and yet it is difficult to see how clamping down on...
Persistent link: https://ebtypo.dmz1.zbw/10013224811
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A Rational Approach to Alcohol Taxation
Snowdon, Christopher - 2021
Excessive drinking creates costs to public services which the government can recoup through alcohol taxes, thereby making drinkers internalise the costs. However, in Britain, the alcohol duty regime is excessive and illogical. Not only do revenues from alcohol duty far exceed the costs to public...
Persistent link: https://ebtypo.dmz1.zbw/10013225204
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Alcohol Taxes and Labor Market Outcomes
Dave, Dhaval; Kaestner, Robert - 2021
In this paper, we present estimates of the effect of alcohol taxes on employment, hours of work per week, and wages. These are reduced form estimates derived from a structural model linking alcohol use to labor market outcomes. The reduced form estimates are meaningful in two ways: first, they...
Persistent link: https://ebtypo.dmz1.zbw/10013226547
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Consumer taxes on alcohol : is the wine sector a niche within the alcoholic beverages?
Corsinovi, Paola - In: Italian economic journal : official peer-reviewed … 7 (2021) 2, pp. 341-348
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Alcohol Consumption and Tax Differentials between Beer, Wine and Spirits
Saffer, Henry - 2021
Several public health interest groups in the United States have recently called for equalization of the federal tax on a unit of alcohol in beer, in wine and in spirits. This paper provides some new empirical evidence of what effect alcohol tax differentials have on total alcohol consumption....
Persistent link: https://ebtypo.dmz1.zbw/10013210638
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Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes
Conlon, Christopher T.; Rao, Nirupama; Wang, Yinan - 2021
We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing...
Persistent link: https://ebtypo.dmz1.zbw/10013323757
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Alcohol Taxation and Regulation in the European Union
Cnossen, Sijbren - 2021
This paper estimates the external costs of harmful alcohol use in the European Union (EU) and confronts them with the alcohol excise duty collections per adult and per litre of pure alcohol in the various Member States. In all but one Member State, drinkers do not appear to pay their way. This...
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The Cost of Curbing Externalities with Market Power : Alcohol Regulations and Tax Alternatives
Conlon, Christopher; Rao, Nirupama L. - National Bureau of Economic Research - 2023
Products with negative externalities are often subject to regulations that limit competition. The single-product case may suggest that it is irrelevant for aggregate welfare whether output is restricted via corrective taxes or limiting competition. However, when products are differentiated...
Persistent link: https://ebtypo.dmz1.zbw/10013537788
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What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy
Robinson, Sarah; Tazhitdinova, Alisa - National Bureau of Economic Research - 2023
We collect detailed data on U.S. state personal income, corporate, sales, cigarette, gasoline, and alcohol taxes over the past 70 years to shed light on the determinants of state tax policies. We provide a comprehensive summary of how tax policy has changed over time, within and across states....
Persistent link: https://ebtypo.dmz1.zbw/10014287368
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The effect of changes in alcohol tax differentials on alcohol consumption
Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012232771
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Sin taxes and self-control
Schmacker, Renke; Smed, Sinne - 2020
"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of externalities. In this paper, we...
Persistent link: https://ebtypo.dmz1.zbw/10012242675
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Sin taxes and self-control
Schmacker, Renke; Smed, Sinne - 2020
"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of externalities. In this paper, we...
Persistent link: https://ebtypo.dmz1.zbw/10012255846
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Persistence in alcohol consumption : evidence from migrants
Hinnosaar, Marit; Liu, Elaine M. - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012511467
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Asia's emergence in global beveragemarkets : the rise of wine
Anderson, Kym - 2020
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Evolving from a rum state : Australia's alcohol consumption
Anderson, Kym - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012431462
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The effect of changes in alcohol tax differentials on alcohol consumption
Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012648347
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Taxing Sugary Drinks
Bahl, Roy W. - 2020
Countries everywhere are considering the increasing evidence on the possible health benefits from reducing the consumption of sugary drinks – often called sugar-sweetened beverages (SSB). This paper examines the rationale for taxing sugary drinks as a way to reduce sugar consumption and...
Persistent link: https://ebtypo.dmz1.zbw/10012828534
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The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption
Gehrsitz, Markus - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in...
Persistent link: https://ebtypo.dmz1.zbw/10012834468
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The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption
Gehrsitz, Markus - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in...
Persistent link: https://ebtypo.dmz1.zbw/10012835244
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The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption
Gehrsitz, Markus - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in...
Persistent link: https://ebtypo.dmz1.zbw/10012835580
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Fixed-Effect Versus Random-Effects Meta-Analysis in Economics : A Study of Pass-Through Rates for Alcohol Beverage Excise Taxes
Nelson, Jon P. - 2020
This paper compares two methods for meta-analysis: fixed-effect models and random-effects models. Both models are applied to pass-through rates of excise taxes on alcohol beverages. Using a sample of estimates from 30 primary studies, weighted means are first reported for each method and...
Persistent link: https://ebtypo.dmz1.zbw/10012835805
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The effect of changes in alcohol tax differentials on alcohol consumption
Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in...
Persistent link: https://ebtypo.dmz1.zbw/10012210351
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The Effects of Alcohol Excise Tax Increases by Drinking Level and by Income Level
Saffer, Henry; Gehrsitz, Markus; Grossman, Michael - National Bureau of Economic Research - 2022
The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower-cost products and that these taxes disproportionately burden low-income drinkers. Alternatively, some economists have argued that increases in alcohol excise taxes reduce heavy...
Persistent link: https://ebtypo.dmz1.zbw/10013210125
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Malleability of alcohol consumption : evidence from migrants
Hinnosaar, Marit; Liu, Elaine M. - In: Journal of health economics 85 (2022), pp. 1-13
Persistent link: https://ebtypo.dmz1.zbw/10013400059
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Proposed alcohol tax reform in the United Kingdom : implications for wine-exporting countries
Anderson, Kym; Wittwer, Glyn - In: Journal of wine economics 17 (2022) 2, pp. 117-126
Persistent link: https://ebtypo.dmz1.zbw/10013367227
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Estimating excise tax revenue elasticity and buoyancy for tobacco products and alcoholic beverages : evidence from Greece
Economou, Fotini; Kountouri, Ioanna; Panagopoulos, Yannis; … - In: Applied economics 54 (2022) 39, pp. 4557-4576
Persistent link: https://ebtypo.dmz1.zbw/10013410997
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Protecting and promoting health through taxation : evidence and gaps
Powell, Lisa M.; Chaloupka, Frank J. - In: Health taxes : policy and practice, (pp. 57-86). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266514
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Supply-side responses to health taxes
Belloni, Annalisa; Sassi, Franco - In: Health taxes : policy and practice, (pp. 87-115). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266518
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The labour market impact of health taxes
Mounsey, Sarah; Powell, Lisa M.; Chaloupka, Frank J. - In: Health taxes : policy and practice, (pp. 127-161). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266542
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The design of effective health taxes
Powell, Lisa M.; Chaloupka, Frank J. - In: Health taxes : policy and practice, (pp. 265-294). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266676
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Health taxes and illicit trade : evidence and courses of action
Maldonado-Vargas, Norman - In: Health taxes : policy and practice, (pp. 295-306). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266680
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Monitoring and measuring health taxes
Sandoval, Rosa Carolina; Roche, Maxime; Perucic, Anne-Marie - In: Health taxes : policy and practice, (pp. 351-399). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266687
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Health taxes and trade law
McGrady, Benn; Khanijo, Kritika - In: Health taxes : policy and practice, (pp. 401-430). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266782
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A political economy analysis of health taxes
Babor, Thomas F.; Collin, Jeff; Monteiro, Maristela G. - In: Health taxes : policy and practice, (pp. 431-484). 2022
Persistent link: https://ebtypo.dmz1.zbw/10014266786
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Health taxes : policy and practice
Lauer, Jeremy A. (ed.); Sassi, Franco (ed.);  … - Weltgesundheitsorganisation - 2022
"This book, the product of a multi-year knowledge-exchange effort led by WHO staff, represents the first in-depth global treatment of health taxes as an independent domain of social policy. It discusses the principal health taxes that are, and that are likely to be in future, of interest to...
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The impact of excise tax increases on ethyl alcohol sales in Lithuania
Bartkus, Algirdas - In: Mokslo darbai / Ekonomika / Vilniaus Universitetas 98 (2019) 2, pp. 55-75
This article provides empirical evidence that the demand for ethyl alcohol in Lithuania is price elastic and the root cause of this elasticity is the competition between Lithuanian and Polish sellers. The basis for the emergence of competition lies in the price differences between the countries,...
Persistent link: https://ebtypo.dmz1.zbw/10012264763
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Are Alcohol Excise Taxes Overshifted to Prices? Systematic Review and Meta-Analysis of Empirical Evidence From 29 Studies
Nelson, Jon P. - 2019
This paper conducts the first comprehensive review and meta-analysis for estimates of alcohol tax pass-through rates. The review examines data coverage by country; econometric models; and results for under- or overshifting by beverage. Several primary studies indicate substantial over-shifting...
Persistent link: https://ebtypo.dmz1.zbw/10012890510
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Price elasticities and implied tax revenue for alcoholic beverages : evidence from Poland, France and Spain
Bittschi, Benjamin; Fortin, Ines; Koch, Sebastian; … - 2019
The study estimates the tax revenue effects of changes in alcohol excise taxes for Spain, France and Poland. In addition to excise tax and VAT revenue effects, the price pass-through and the impact on market volumes is estimated. The main parameters - the tax pass-through rate of excise duties...
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