The Impact of Raising Alcohol Taxes on Government Tax Revenue: Insights from Five European Countries.

ABSTRACT:

Background and objective

Reducing the affordability of alcoholic beverages by increasing alcohol excise taxation can lead to a reduction in alcohol consumption but the impact on government alcohol excise tax revenue is poorly understood. This study aimed to (a) describe cross-country tax revenue variations and (b) investigate how changes in taxation were related to changes in government tax revenue, using data from Estonia, Germany, Latvia, Lithuania and Poland.

Methods

For the population aged 15 years or older, we calculated the annual per capita alcohol excise tax revenue, total tax revenue, gross domestic product and alcohol consumption. In addition to descriptive analyses, joinpoint regressions were performed to identify whether changes in alcohol excise taxation were li

SUBMITTER: Manthey J 

PROVIDER: S-EPMC11021250 | biostudies-literature | 2024 May

REPOSITORIES: biostudies-literature