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Health taxes and the IMF

Ahmed, Masood; Gupta, Sanjeev - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670340

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

Anderson, Kym - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481630

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

Anderson, Kym - 2025 - revised April 2025

Edition: revised April 2025

Book / Working Paper

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

Anderson, Kym - 2025

Book / Working Paper

Minimum pricing or volumetric taxation? : quantity, quality and competition effects of price regulations in alcohol markets

Bonnet, Céline; Etilé, Fabrice; Lecocq, Sébastien - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015434275

Health taxes from an EU perspective : final report

2025

This study contributes to the growing body of evidence on the implementation of taxes on high in fat, salt and sugar (HFSS) products in EU Member States. It provides a foundation for initial discussions with EU Member States on advancing HFSS taxes in general and particularly sugar-sweetened...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015430520

One hundred years of U.S. state taxation

Robinson, Sarah; Tazhitdinova, Alisa - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562470

Alcohol prices, the April effect, and the environment, in violence-related injury in England and Wales

Matthews, Kent; Heravi, Saeed; Morgan, Peter H.; Page, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014560642

Revenue mobilisation from taxes on alcoholic beverages

Mukherjee, Sacchidananda; Badola, Shivani - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015046780

Studying a sin tax scheme with multiple reforms lessons for consumption taxation

Kosonen, Tuomas; Jysmä, Sami; Savolainen, Riikka - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581518

Taxing sinfully? : flawed taxes as "sin taxes"

Robinson, Mildred Wigfall - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667579

How To Design Excise Taxes on Alcoholic Beverages

Mansour, Mario - 2023

This How to Note examines the complex interplay between excise taxes on alcohol and alcoholic beverages, their revenue yield, and the public health concerns related to alcohol consumption. The note suggests guidance on how countries can approach the design of excise taxes on alcohol based on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015058972

The emergence of lower-alcohol beverages : the case of beer

Anderson, Kym - 2023

Another quiet revolution is taking place in the alcoholic beverage markets: a trend toward lower-alcohol and even no-alcohol beverages, especially in the world's higher-income countries. This new trend adds to the long-term consumer trend in affluent countries of substituting quality for...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014318111

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The emergence of lower-alcohol beverages : the case of beer

Anderson, Kym - 2023

Book / Working Paper

The Impact of Health Taxes in Armenia

Saxena, Akshar - 2023

This report has been prepared by the World Bank, at the request of the MoH, to support ongoing efforts to improve population health and revenue mobilization in the sector. The study estimates the health impacts of increasing taxation on SSBs, alcohol, and tobacco across gender and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014381345

Consumer behavior in alcoholic beverage choices and food pairings at home : contextual factors driving preferences for high-ABV over low-ABV beverages

Son, Jaehee; Lee, Eunjin; Moon, Junghoon - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015519617

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013295994

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013209896

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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

Book / Working Paper

Proposed alcohol tax reform in the UK : implications for wine-exporting countries

Anderson, Kym; Wittwer, Glyn - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013364069

How elastic is alcohol consumption?

Clements, Kenneth W.; Mariano, Marc Jim; Verikios, George; … - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013540479

Equal tax for equal alcohol? : beverage types and antisocial and unlawful behaviours

Srivastava, Pratima Ramful; Yang, Ou; Zhao, Xueyan - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013482366

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Equal tax for equal alcohol? : Beverage types and antisocial and unlawful behaviours

Srivastava, Pratima Ramful; Yang, Ou; Zhao, Xueyan - 2022

Book / Working Paper

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013307855

The Mexican tax on alcoholic beverages : reasons to change it

Rodríguez Quinto, Anel; Foncerrada Pascal, Luis Antonio - 2022

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014253813

The Distributional Impacts of Health Taxes

Fuchs, Alan; Pierola, Denisse - 2022

The link between health problems and the consumption of tobacco, alcohol, and sugar-sweetened beverages (SSBs) has been widely studied. A large array of diseases is associated with tobacco, ranging from lung cancer and stroke to congenital malformations in children. Similarly, SSB consumption...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015113322

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013426058

Who pays sin taxes? : understanding the overlapping burdens of corrective taxes

Conlon, Christopher; Rao, Nirupama; Wang, Yinan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015151279

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Who Pays Sin Taxes? : Understanding the Overlapping Burdens of Corrective Taxes

Conlon, Christopher; Rao, Nirupama L.; Wang, Yinan - 2021

Book / Working Paper

Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes

Conlon, Christopher T.; Rao, Nirupama; Wang, Yinan - 2021

Book / Working Paper

Evaluation of the demand for alcoholic beverages and tax policy in Turkey

Koç, Ahmet Ali; Asci, Serhat; Uysal, Peyman - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050481

Do the effects of alcohol excise taxes differ by drinking level and by income level?

Saffer, Henry; Gehrsitz, Markus; Grossman, Michael - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330223

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013244412

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013226547

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Alcohol Taxes and Labor Market Outcomes

Dave, Dhaval - 2001

Book / Working Paper

Alcohol

Cook, Philip J.; Moore, Michael J. - 2021

Excess drinking is associated with lost productivity, accidents, disability, early death, crime, neglect of family responsibilities, and personality deterioration. These and related concerns have justified special restrictions on alcoholic-beverage commerce and consumption. The nature and extent...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013227878

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Alcohol

Cook, Philip J. - 1999

Book / Working Paper

Alcohol taxation and regulation in the European Union

Cnossen, Sijbren - 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003559422

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Alcohol taxation and regulation in the European Union

Cnossen, Sijbren - 2006

Book / Working Paper

Alcohol Taxation and Regulation in the European Union

Cnossen, Sijbren - 2021

Book / Working Paper

Alcohol consumption and tax differentials between beer, wine and spirits

Saffer, Henry - 1989

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10000781804

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Alcohol Consumption and Tax Differentials between Beer, Wine and Spirits

Saffer, Henry - 2021

Book / Working Paper

Alcohol consumption and Tax Differentials Between Beer, Wine and Spirits

Saffer, Henry - 1989

Book / Working Paper

Alcohol and the Public Purse : Do Drinkers Pay Their Way?

Snowdon, Christopher - 2021

Drinkers subsidise non-drinkers by £6.5bn each yearThis study estimates the direct costs of alcohol use to the government in England, including the NHS, police, criminal justice system and welfare system. Taken together, they amount to a gross cost of £3.9 billion per annum (in 2015...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013217305

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013224420

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Are Alcohol Excise Taxes Good For Us? Short and Long-Term Effects on Mortality Rates

Cook, Philip J. - 2005

Book / Working Paper

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013224811

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013225204

Consumer taxes on alcohol : is the wine sector a niche within the alcoholic beverages?

Corsinovi, Paola - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012588757

The effect of changes in alcohol tax differentials on alcohol consumption

Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013197316

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The effect of changes in alcohol tax differentials on alcohol consumption

Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020

Book / Working Paper

The effect of changes in alcohol tax differentials on alcohol consumption

Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020

Book / Working Paper

The effect of changes in alcohol tax differentials on alcohol consumption

Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020

Book / Working Paper

The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption

Gehrsitz, Markus - 2020

Book / Working Paper

The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption

Gehrsitz, Markus - 2020

Book / Working Paper

The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption

Gehrsitz, Markus - 2020

Book / Working Paper

The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption

Gehrsitz, Markus - 2020

Book / Working Paper

Asia's emergence in global beverage markets : the rise of wine

Anderson, Kym - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012509263

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Asia's emergence in global beveragemarkets : the rise of wine

Anderson, Kym - 2020

Book / Working Paper

Asia's emergence in global beverage markets : the rise of wine

Anderson, Kym - 2020

Book / Working Paper

Asia's emergence in global beverage markets : the rise of wine

Anderson, Kym - 2020

Book / Working Paper

Evolving from a rum state : Australia's alcohol consumption

Anderson, Kym - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012431462

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Evolving from a rum state : Australia's alcohol consumption

Anderson, Kym - 2020

Book / Working Paper

Evolving from a rum state : Australia's alcohol Consumption

Anderson, Kym - 2018

Book / Working Paper

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012242675

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Sin taxes and self-control

Schmacker, Renke; Smed, Sinne - 2020

Book / Working Paper

Persistence in alcohol consumption : evidence from migrants

Hinnosaar, Marit; Liu, Elaine M. - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012511467

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Persistence in alcohol consumption : evidence from migrants

Hinnosaar, Marit; Liu, Elaine M. - 2020

Book / Working Paper

Fixed-Effect Versus Random-Effects Meta-Analysis in Economics : A Study of Pass-Through Rates for Alcohol Beverage Excise Taxes

Nelson, Jon Paul - 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012835805

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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 Paul - 2020

Book / Working Paper

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012828534

The Cost of Curbing Externalities with Market Power : Alcohol Regulations and Tax Alternatives

Conlon, Christopher; Rao, Nirupama L. - 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013537788

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy

Robinson, Sarah; Tazhitdinova, Alisa - 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014287368

Health or taxes : which is more effective at reducing consumption of sugar-sweetened beverages?

Morrow, Michaele L.; Suher, Jacob; West, Ashley - 2023

This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that examines this and the effects of providing an explanation about the presence of an SSB tax and information about the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014426310

The impact of excise tax increases on ethyl alcohol sales in Lithuania

Bartkus, Algirdas - 2019

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012264763

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012890510

Consumer taxes on alcohol : an international comparison over time

Anderson, Kym - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012242387

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Consumer taxes on alcohol : an international comparison over time

Anderson, Kym - 2020

Book / Working Paper

Consumer taxes on alcohol : an international comparison over time

Anderson, Kym - 2019

Book / Working Paper

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012000138

Malleability of alcohol consumption : evidence from migrants

Hinnosaar, Marit; Liu, Elaine M. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013400059