Alcohol excise taxes as a percentage of retail alcohol prices in 26 OECD countries.
Alcohol excise taxes as a percentage of retail alcohol prices in 26 OECD countries.
复制标题
在26个经合组织国家 /地区，酒精消费税占零售酒精价格的百分比。
DOI：
10.1016/j.drugalcdep.2020.108415
复制
发表时间：
2021-02-01
影响因子：
4.2
通讯作者：
Shang C
中科院分区：
文献类型：
--
作者：
Ngo AP;Wang X;Slater S;Chriqui JF;Chaloupka FJ;Yang L;Smith L;Li Q;Shang C
许多国家都征收酒精消费税。然而，消费税占酒类价格的百分比的衡量标准尚未得到系统的研究。2003年至2018年期间，26个国家在商店销售的酒精饮料零售价格和消费税数据来自经济学人智库的城市数据和经济合作与发展组织的税收数据库。消费税在场外零售价格中的百分比是根据不同价格水平的税收与价格的比率得出的。随着时间的推移，消费税的变化进行了评估，使用负二项回归。消费税占非经营性酒精平均价格的百分比从卢森堡的5%到冰岛的59%（啤酒），从法国的0%到冰岛的26%（葡萄酒）。消费税占折扣酒价格的5%在捷克共和国到41%在瑞典的干邑，19%在美国（美国）到67%在瑞典的杜松子酒，13%在美国到63%在澳大利亚的苏格兰威士忌六年，6%在冰岛到76%在瑞典的利口酒君度。除北欧国家外，大多数国家的消费税在酒类价格中所占的百分比在一段时间内没有重大变化。葡萄酒的消费税最低，而白酒的税负最高。经合组织国家对酒精饮料的税收负担较低，这表明这些国家有很大的空间增加酒精消费税，特别是啤酒和葡萄酒。
Many countries have implemented alcohol excise taxes. However, measures of excise taxes as a percentage of alcohol prices have not been systematically studied. Data on the retail prices of alcoholic beverages sold in stores and excise taxes in 26 countries during 2003–2018 was from the Economist Intelligence Unit price city data and the Organization for Economic Co-operation and Development tax database. The percentages of excise taxes in off-premise retail prices were derived as the ratio of taxes to prices at different price levels. Changes of excise taxes over time were assessed using negative binominal regressions. The percentage of excise taxes in average off-premise alcohol prices were from 5% in Luxembourg to 59% in Iceland for beer, and from 0% in France to 26% in Iceland for wine. Excise taxes accounted for 5% of discount liquor prices in Czech Republic to 41% in Sweden for Cognac, for 19% in the United States (US) to 67% in Sweden for Gin, for 13% in the US to 63% in Australia for Scotch Whisky six years old, and for 6% in Iceland to 76% in Sweden for Liqueur Cointreau. There were no significant changes in the percentage of excise taxes in alcohol prices over time in most countries except for Nordic countries. While wine had the lowest excise taxes, liquors had the highest tax burden. Tax burden on alcoholic beverages is low in OECD countries, indicating ample room for increasing alcohol excise taxes, particularly for beer and wine in those countries.
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DOI：
10.1111/j.1360-0443.2011.03605.x
发表时间：
2011-10
期刊：
Addiction (Abingdon, England)
影响因子：
--
作者：
Parry CD;Patra J;Rehm J
通讯作者：
Rehm J
影响因子：
5.5
作者：
Stahre M;Roeber J;Kanny D;Brewer RD;Zhang X
通讯作者：
Zhang X
DOI：
10.1111/add.12818
发表时间：
2015-03
期刊：
Addiction (Abingdon, England)
影响因子：
--
作者：
Xuan Z;Chaloupka FJ;Blanchette JG;Nguyen TH;Heeren TC;Nelson TF;Naimi TS
通讯作者：
Naimi TS
影响因子：
1
作者：
CHALOUPKA, FJ;SAFFER, H;GROSSMAN, M
通讯作者：
GROSSMAN, M
影响因子：
4.4
作者：
Delcher, Chris;Maldonado-Molina, Mildred M.;Wagenaar, Alexander C.
通讯作者：
Wagenaar, Alexander C.