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...

For millennia alcoholic drinks have played an important role in food security and health (both positive and negative), but consumption patterns of beer, wine and spirits have altered substantially over the past two centuries. So too have their production technologies and industrial organization....

Accounting for beer and brewing -- The introduction of accounting machines at guinness / Carmen M. Martínez Franco, Martin R. W. Hiebl -- Optimism in annual reports : the case of a spanish brewery / Alonso Moreno -- Government proposals to acquire the liquor trade in the first world war : the...

Ziel dieser Arbeit ist es, am Beispiel von schottischem Single Malt Whisky die Preiszusammensetzung sowie den Einfluss der weiteren Faktoren auf die Preisentwicklung zu untersuchen. Es werden folgende Forschungsfragen untersucht:1. Welche Merkmale haben einen Einfluss auf die Zusammensetzung des...

This two-volume set examines the strong connection between craft beverages and tourism, presenting cutting-edge research in partnership with breweries, distilleries, and cideries. While wine, food, and culinary tourism have traditionally dominated destination markets, interest in craft beverages...

Background: This paper contributes to the evidence-base on prices and alcohol use by presenting meta-analytic summaries of price and income elasticities for alcohol beverages. The analysis improves on previous meta-analyses by correcting for outliers and publication bias. Methods: Adjusting for...

The aim of this paper is to provide a reliable set of income, own-price, and cross-price elasticities of demand for the consumer goods, foods and alcohol beverages based on Almost Ideal Demand System model applied to the most relevant Czech data set of Household Budget Statistics. While we...

The positive association between moderate alcohol consumption and wages is well documented in the economic literature. Positive health effects as well as networking mechanisms serve as explanations for the "Alcohol–income puzzle." Using individual-based microdata from the SOEP for 2006, we...

In this study, we estimate final demand for beverages with a particular focus on alcoholic beverages and calculate elasticities using microdata from the Swiss household expenditure survey from 2000 to 2009, which containsdata from more than 34,000 households. We estimate price and income...