Comparing alcohol taxation throughout the European Union.

ABSTRACT:

Background and aims

The World Health Organization recommends increasing alcohol taxes as a 'best-buy' approach to reducing alcohol consumption and improving population health. Alcohol may be taxed based on sales value, product volume or alcohol content; however, duty structures and rates vary, both among countries and between beverage types. From a public health perspective, the best duty structure links taxation level to alcohol content, keeps pace with inflation and avoids substantial disparities between different beverage types. This data note compares current alcohol duty structures and levels throughout the 28 European Union (EU) Member States and how these vary by alcohol content, and also considers implications for public health.

Design and setting

Descriptive analysi

SUBMITTER: Angus C 

PROVIDER: S-EPMC6771486 | biostudies-literature | 2019 Aug

REPOSITORIES: biostudies-literature