Search Results - subject_exact:"Specific excise tax"

Gambling with state budgets : legalized sports betting and lost lottery revenue

Coombs, Kyle; Madonia, Greg; Nencka, Peter; Smith, Austin C. - 2026

Legislators often justify legalizing controversial markets, such as sports betting, by citing the potential for new tax revenue to fund popular public programs. However, new revenue from sports betting may cannibalize existing revenue from state-run lotteries, undermining a key rationale for...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015666003

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, ebvufind01.dmz1.zbw.eu/10015374296

Fat vs. sugar : the case for a saturated fat tax in Italy

Di Cosmo, Valeria; Tiezzi, Silvia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358562

Reforming Health Taxes to Improve Mexico's Health

Maldonado, Norman; Ozer, Ceren; Veillard, Jeremy - 2025

En México se necesitan urgentemente mejoras en los impuestos selectivos al tabaco, las bebidas alcohólicas y las bebidas azucaradas para reducir las muertes prematuras evitables. En México, 125,350 personas pierden la vida anualmente debido al uso de estos productos. Más allá de los efectos...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467070

Efficient taxation of sugar-sweetened beverages and missing markets for sugar content

Eichner, Thomas; Runkel, Marco - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470273

Preferences regarding behavioral policy : attitudes toward sugary beverage taxes in the US

König, Tobias; Schmacker, Renke - 2025

Using surveys and experiments, we provide evidence on how people think about and justify sugar-sweetened-beverage (SSB) taxes, a widely discussed behavioral policy intervention. We show that motives to correct internalities and behavioral biases impact policy preferences almost as much as...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015461427

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

The demand for non-alcoholic beverages across income groups and implications for sugar-sweetened beverage taxation in Germany

Staudigel, Matthias; Emmert-Fees, Karl Maria Friedemann; … - 2025

To reduce the intake of added sugars, several countries tax sugar-sweetened beverages (SSBs). In Germany, the potential effects of SSB taxation on demand and consumer welfare are unknown. We estimated the demand for non-alcoholic beverages in Germany across income strata and simulated a 20 per...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610064

Who bears the costs of the UK soft drink tax? : an empirical study of medium-term effects

Wiredu, Laura - 2025

Using five years post-tax data on CPI prices, national employment as well as firm-level employment, we provide novel evidence on the medium-term effects of the UK Soft Drinks Industry Levy (SDIL). Applying a difference-in-differences research design, we find that neither consumers nor employees...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553226

Soda taxes, BMI and obesity : evidence from Seattle

Flynn, James; Gruber, Anja - 2025

This paper uses restricted-access data from the Behavioral Risk Factor Surveillance System Survey to assess whether the sugar-sweetened beverage (SSB) tax levied in Seattle in 2018 led to declines in body mass index (BMI) and the rate of obesity. We implement an event-study design which compares...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015183365

Sugar-Sweetened Beverage Taxes

2024

The purpose of this note is to provide an updated overview of 1) the rationale for implementing sugar-sweetened beverage (SSB) taxes, 2) the impact of SSB taxes on prices, the demand for SSBs and substitutes, and economic outcomes, and 3) tax design, revenue, and tax administration...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015113808

Sickly sweet : it's time for a sugary drinks tax

Breadon, Peter; Geraghty, Jessica - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188927

Revenue Statistics 2024 : Health Taxes in OECD Countries

2024

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629408

Taxing sugar-sweetened beverages : a nonlinear pricing approach

Nuño-Ledesma, José G.; Wu, Steven Y.; Balagtas, Joseph V. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545219

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 time-varying elasticities of demand translate into the excise-related laffer surface

Olesinski, Bartosz; Rozkrut, Marek; Torój, Andrzej - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012486999

Not so sweet : impacts of a soda tax on producers

Gonçalves, Judite; Merenda, Roxanne; Santos, João … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080820

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Not so sweet : impacts of a soda tax on producers

Gonçalves, Judite; Merenda, Roxanne; Santos, João … - 2023

Book / Working Paper

Not so Sweet : Impacts of a Soda Tax on Producers

Gonçalves, Judite; Merenda, Roxanne; Santos, João … - 2023

Book / Working Paper

Economic Evaluations of Obesity Targeted Sugar-Sweetened Beverages (SSB) Taxes - A Systematic Review to Identify Methodological Issues

Thiboonboon, Kittiphong; De Abreu Lourenco, Richard; … - 2023

Introduction: Taxes on sugar-sweetened beverages (SSB) have been proposed as an effective measure to tackle obesity and obesity-related health issues. The long-term consequences of SSB taxes have been modelled using economic evaluations. However, reviews of economic evaluations of public health...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014261812

Price Elasticity of Sugar-Sweetened Beverage Consumption and Potential Effectiveness of Tax Policy

Mansilla, Crisanto; Ofrecio, Jossabelle; Vigonte, Florinda - 2023

Public health policy aims to reduce unhealthy behaviors while promoting positive health outcomes. To address the harmful impact of sugar-sweetened drinks, a tax policy has been introduced to reduce their consumption. The policy seeks to discourage people from drinking these liquids by...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356467

Excise tax incidence : the inequity of taxing obesity and beauty

Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526670

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Excise tax incidence : the inequity of taxing obesity and beauty

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

Book / Working Paper

Excise tax incidence : the inequity of taxing obesity and beauty

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

Book / Working Paper

Is luxury tax justifiable?

Kim, Hyunseop - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014436812

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

Unpacking the Empirics Behind Health Tax Revenue

2023

The Global Tax Program Health Taxes Knowledge Note Series focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks, and sugar-sweetened beverages. The purpose of this series is to provide policy makers with an overview of relevant issues and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580094

Effects of specific versus ad valorem excise taxes : empirical evidence on cigarette pricing in the EU

Primorac, Marko; Vlah Jerić, Silvija; Davidović, Marija - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437317

The Impact of Sugar-Sweetened Beverage Taxes on Low-Income Households : A Multi-City Comparison of Nielsen Purchasing Data

Barker, Abigail; Mazzucca, Stephanie; An, Ruopeng - 2022

Due to increased awareness among policymakers of the role that sugar-sweetened beverages (SSBs) play in the obesity epidemic, SSB taxes have been enacted in California cities of Albany, Berkeley, Oakland, and San Francisco as well as in Boulder, Philadelphia, and Seattle. We pooled five years of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013294574

The likely fiscal and public health effects of an excise tax on sugar-sweetened beverages in Kenya

Walbeek, C. P. van; Mthembu, Senzo - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013203014

US taxation of gambling winnings and incentives to bet

Whelan, Karl - 2022

Sports betting is growing rapidly in the US after its legalization by the Supreme Court in 2018. This paper describes the treatment of gambling winnings and losses in the federal tax code and shows how the system may incentivize some gamblers to substantially increase the scale of their betting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013332675

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US taxation of gambling winnings and incentives to bet

Whelan, Karl - 2022

Book / Working Paper

The effect of soda taxes beyond beverages in Philadelphia

Lozano-Rojas, Felipe; Carlin, Patrick - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013461825

Simulation of Alternative Tax Policies for Sugar-Sweetened Beverages : Consumer and Producer Outcomes in Mexico

Salgado Hernández, Juan Carlos; Ng, Shu Wen; Trogdon, … - 2022

We estimate the effect of the tax of one Mexican peso (MP) per liter of sugar-sweetened beverage (SSB), implemented since January 2014, on consumer and producer outcomes in urban Mexico. We also simulate the effect of the recommended tax of two MP per liter of SSB. Based on purchase data from...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014077168

Health taxes : policy and practice

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013285824

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Health taxes : policy and practice

2022

Book / Working Paper

Health taxes : policy and practice

2022

Book / Working Paper

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

Not so sweet : the impact of the Portuguese soda tax on producers

Gonçalves, Judite; Merenda, Roxanne; Santos, João … - 2022

In February 2017, Portugal implemented a tax on sugar-sweetened beverages (SSBs), under which producers were to be taxed according to the amount of sugar contained in the drinks they manufactured. We exploit administrative accounting data covering the universe of Portuguese firms between 2012...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012821074

Differentiated excise taxation in the beer market

Han, Seungjin; Lesica, Josip - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012692257

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Differentiated Excise Taxation in the Beer Market

Han, Seungjin; Lesica, Josip - 2022

Book / Working Paper

Differentiated Excise Taxation in the Beer Market

Han, Seungjin; Lesica, Josip - 2021

Book / Working Paper

Better state lotteries

Clotfelter, Charles T. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631193

The distributional implications of health taxes : a case study on the Italian sugar tax

Tiboldo, G.; Castellari, E.; Moro, D. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015070108

The Effect of E-cigarette Taxes on Substance Use

Dave, Dhaval; Liang, Yang; Maclean, Johanna Catherine; … - 2024

Public health advocates warn that the rapid growth of legal markets for electronic nicotine delivery systems (ENDS) may generate a "gateway" to marijuana and harder drug consumption, particularly among teenagers. This study is the first to explore the effects of ENDS taxes on substance use. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014528342

Designing a just soda tax

MacKay, Douglas; Huber-Disla, Alexandria - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015154645

Consumption responses to an unpopular policy : evidence from a short-lived soda tax

Ching, Andrew; Goetz, Daniel - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197064

Examining the effects of beer excise taxation on cross-border sales in border regions of the Baltic States

Zirgulis, Aras - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014556674

Conspicuous Consumption, Pure Profits, and the Luxury Tax

Hodrick, Laurie S.; Bernheim, Bert Douglas - 2021

We examine a model of conspicuous consumption and explore the nature of competition in markets for conspicuous goods. We assume that, in addition to intrinsic utility, individuals seek status, and that perceptions of wealth affect status. Under identifiable conditions, the model generates Veblen...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013227510

Getting sugar back? Soda taxes beyond sodas

Lozano-Rojas, Felipe; Carlin, Patrick - 2021

Soda taxes are being implemented in several cities across the US with the aim of reducing sugar intake from sugar sweetened beverages (SSBs). Sugar is linked to obesity and to higher risk of diabetes and cardiovascular conditions, and sodas as the main source are targeted with these taxes. In...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013216785

The impact of information disclosure on consumer behavior : evidence from a randomized field experiment of calorie labels on restaurant menus

Cawley, John H.; Susskind, Alex; Willage, Barton - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011901117

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The Impact of Information Disclosure on Consumer Behavior : Evidence from a Randomized Field Experiment of Calorie Labels on Restaurant Menus

Cawley, John H.; Susskind, Alex; Willage, Barton - 2021

Book / Working Paper

The Impact of Information Disclosure on Consumer Behavior : Evidence from a Randomized Field Experiment of Calorie Labels on Restaurant Menus

Cawley, John - 2018

Book / Working Paper

Does a spoonful of sugar levy help the calories go down? : an analysis of the UK soft drinks industry levy

Dickson, Alex; Gehrsitz, Markus; Kemp, Jonathan - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013198773

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Does a spoonful of sugar levy help the calories go down? : an analysis of the UK Soft Drinks Industry Levy

Dickson, Alex; Gehrsitz, Markus; Kemp, Jonathan - 2021

Book / Working Paper

Beer Taxes, the Legal Drinking Age, and Youth Motor Vehicle Fatalities

Grossman, Michael; Saffer, Henry - 2021

Based on a time series of state cross sections for the period from 1975 through 1981, we find that motor vehicle accident mortality rates of youths ages 15 through 17, 18 through 20, and 21 through 24 are negatively related to the real beer excise tax. We also find that the death rate of 18...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013237039

Polish "sugar fee" in the light of global experience with sugar sweetened beverages taxation

Mazurek-Chwiejczak, Małgorzata - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012666446

Price impact of taxes on sugary drinks in Brazil

Pereda, Paula Carvalho; Garcia, Carolina Policarpo - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012647892

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/10012255846

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Sin taxes and self-control

Schmacker, Renke; Smed, Sinne - 2020

Book / Working Paper