A return on investment analysis for the 2017 increase in alcohol excise taxation in Lithuania.

ABSTRACT:

Aims

To conduct a return on investment analysis of Lithuania's 2017 increase in alcohol excise taxation of 112% for beer, 111% for wine, and 23% for ethyl alcohol (spirits), resulting in a marked decrease in alcohol affordability.

Methods

Economic analyses based on costs of the increased taxation and economic benefits derived from a societal perspective. Costs were measured according to World Health Organization standards, based on Lithuanian public data. Benefits were derived from the difference of direct (healthcare, childcare, legal) and indirect costs between 12 months pre- and post-enactment of the policy. All costs and benefits were expressed in 2023 Euros (€).

Results

Overall, there were net benefits from reductions in productivity losses and increases in tax r

SUBMITTER: Rehm J 

PROVIDER: S-EPMC12426354 | biostudies-literature | 2025 Oct

REPOSITORIES: biostudies-literature