How To Design Excise Taxes on Alcoholic Beverages

By Mario Mansour, Patrick Petit, Fayçal Sawadogo

December 4, 2023

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Mario Mansour, Patrick Petit, and Fayçal Sawadogo. How To Design Excise Taxes on Alcoholic Beverages, (USA: International Monetary Fund, 2023) accessed September 16, 2024

Summary

This How to Note examines the complex interplay between excise taxes on alcohol and alcoholic beverages, their revenue yield, and the public health concerns related to alcohol consumption. The note suggests guidance on how countries can approach the design of excise taxes on alcohol based on theoretical principles as well as empirical evidence drawn from international experience. Key questions addressed include: How important is alcohol consumption, and what form does it take across countries of different income levels? What has been the trend in alcohol excise tax revenue? How can countries design simple excise regimes that yield revenue while having the potential to contribute to reducing the externalities and internalities caused by alcohol consumption?

Subject: Alcohol tax, Consumption, Economic sectors, Excises, Financial crises, Health, National accounts, Revenue administration, Taxes

Keywords: Alcohol consumption, Alcohol content, Alcohol excise tax system, Alcohol tax, Central Asia, Consumption, Europe, Excise taxes, Excises, Global, North America, Public health, Publication order, Sub-Saharan Africa, Transaction arbitrage

Publication Details

Pages:

23
Volume:

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DOI:

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Issue:

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Series:

How-To Note No 2023/004
Stock No:

HTNEA2023004
ISBN:

9798400257902
ISSN:

2522-7912

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