{
  "title": "How To Design Excise Taxes on Alcoholic Beverages",
  "publication": "IMF How To Notes, December 4, 2023",
  "sourceUrl": "https://www.imf.org/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086",
  "canonical": "https://www.imf.org/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086",
  "overlayPath": "/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086/index.md",
  "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.",
  "sections": [
    {
      "heading": "Overview and Objective",
      "content": "- Examines the complex interplay between excise taxes on alcohol and alcoholic beverages, their revenue yield, and public health concerns related to alcohol consumption.\n- Provides guidance on how countries can approach the design of excise taxes on alcohol based on theoretical principles and empirical evidence drawn from international experience.\n- Aims to help design simple excise regimes that yield revenue while having the potential to contribute to reducing the externalities and internalities caused by alcohol consumption."
    },
    {
      "heading": "Key Questions Addressed",
      "content": "- How important is alcohol consumption, and what form does it take across countries of different income levels?\n- What has been the trend in alcohol excise tax revenue?\n- How can countries design simple excise regimes that yield revenue while contributing to reduced harm from alcohol consumption?"
    },
    {
      "heading": "Principal Findings and Evidence (as summarized)",
      "content": "- The note draws on theoretical principles and empirical evidence from international experience to inform excise tax design.\n- Emphasizes the dual objectives of revenue generation and public health impact (reducing externalities and internalities).\n- Highlights the importance of aligning tax design with consumption patterns across countries of different income levels."
    },
    {
      "heading": "Policy Guidance and Design Principles (high-level)",
      "content": "- Design excise regimes that are simple and administrable.\n- Structure excise taxes to balance revenue objectives with the potential to reduce harmful consumption.\n- Consider alcohol content and consumption patterns when choosing tax bases and rates.\n\n---\n\n Content in this bundle\n\n- How to Design Excise Taxes on Alcoholic Beverages\n  - How to Design Excise Taxes on Alcoholic Beverages (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - How to Design Excise Taxes on Alcoholic Beverages (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086/index.md)",
    "[Structured JSON version](/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086/index.json)",
    "[Bundle manifest](/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086/bundle-manifest.json)",
    "Authors: Mario Mansour, Patrick Petit, Fayçal Sawadogo",
    "Published: December 4, 2023",
    "Series: IMF How To Notes",
    "DOI: https://doi.org/10.5089/9798400257902.061",
    "Examines the complex interplay between excise taxes on alcohol and alcoholic beverages, their revenue yield, and public health concerns related to alcohol consumption.",
    "Provides guidance on how countries can approach the design of excise taxes on alcohol based on theoretical principles and empirical evidence drawn from international experience.",
    "Aims to help design simple excise regimes that yield revenue while having the potential to contribute to reducing the externalities and internalities caused by alcohol consumption.",
    "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 contributing to reduced harm from alcohol consumption?",
    "The note draws on theoretical principles and empirical evidence from international experience to inform excise tax design.",
    "Emphasizes the dual objectives of revenue generation and public health impact (reducing externalities and internalities).",
    "Highlights the importance of aligning tax design with consumption patterns across countries of different income levels.",
    "Design excise regimes that are simple and administrable.",
    "Structure excise taxes to balance revenue objectives with the potential to reduce harmful consumption.",
    "Consider alcohol content and consumption patterns when choosing tax bases and rates.",
    "**How to Design Excise Taxes on Alcoholic Beverages**"
  ],
  "related": [
    {
      "title": "How to Design Excise Taxes on Alcoholic Beverages",
      "role": "document",
      "sourceUrl": "https://www.imf.org/-/media/files/publications/howtonotes/2023/english/htnea2023004.pdf",
      "summary": {
        "path": "/-/media/files/publications/howtonotes/2023/english/htnea2023004.pdf.md",
        "mime": "text/markdown"
      },
      "binary": {
        "path": "/-/media/files/publications/howtonotes/2023/english/htnea2023004.pdf",
        "mime": "application/pdf"
      }
    }
  ],
  "alternates": {
    "markdown": "/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086/index.md",
    "json": "/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086/index.json",
    "bundleManifest": "/en/publications/imf-how-to-notes/issues/2023/12/04/how-to-design-excise-taxes-on-alcoholic-beverages-541086/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-21T18:32:02.899Z"
}