Alcohol tax pass-through across the product and price range: do retailers treat cheap alcohol differently?
Alcohol tax pass-through across the product and price range: do retailers treat cheap alcohol differently?
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DOI：
10.1111/add.12590
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发表时间：
2014-12-01
期刊：
影响因子：
6
通讯作者：
Meier, Petra S.
中科院分区：
文献类型：
--
作者：
Ally, Abdallah K.;Meng, Yang;Meier, Petra S.
背景和目的有效利用酒精税来减少消费和伤害，部分取决于零售商通过价格上涨将增加的税收转嫁给消费者，也称为"转嫁“。本分析的目的是提供英国消费税和销售税（增值税）通过率的证据，酒精产品在不同的价格点。设置2008年3月至2011年8月，英国。设计和测量面板数据分位数回归估计的影响，三个关税变化，两个增值税变化和一个组合的关税和增值税变化对英国酒精价格，使用每周可获得的254种酒精产品的产品级超市价格数据。产品进行了分析，在四个类别：啤酒，苹果酒/即饮（RTD），烈酒和葡萄酒。FindingsWithin所有四个类别中存在相当大的异质性，在水平的关税通过便宜与昂贵的产品。最便宜的15%产品的价格上涨低于关税上涨（转移不足），而高于中间价的产品则被过度转移（价格上涨高于关税上涨）。对于啤酒[0.85（0.79，0.92）]和烈酒[0.86（0.83，0.89）]，换挡不足的水平最大。Undershifting影响约67%的啤酒总销量和38%的烈酒总sales.ConclusionsAlcohol零售商在英国出现的反应，以增加酒精税的undershifting他们更便宜的产品（提高价格低于增税的水平）和overshifting他们更昂贵的产品（提高价格超过增税的水平）。这可能会对税收政策的有效性产生负面影响，因为高风险群体喜欢更便宜的酒，而转移不足可能会减少消费。
Background and AimsEffective use of alcohol duty to reduce consumption and harm depends partly on retailers passing duty increases on to consumers via price increases, also known as pass-through'. The aim of this analysis is to provide evidence of UK excise duty and sales tax (VAT) pass-through rates for alcohol products at different price points.SettingMarch 2008 to August 2011, United Kingdom.Design and MeasurementsPanel data quantile regression estimating the effects of three duty changes, two VAT changes and one combined duty and VAT change on UK alcohol prices, using product-level supermarket price data for 254 alcohol products available weekly. Products were analysed in four categories: beers, ciders/ready to drink (RTDs), spirits and wines.FindingsWithin all four categories there exists considerable heterogeneity in the level of duty pass-through for cheaper versus expensive products. Price increases for the cheapest 15% of products fall below duty rises (undershifting), while products sold above the median price are overshifted (price increases are higher than duty increases). The level of undershifting is greatest for beer [0.85 (0.79, 0.92)] and spirits [0.86 (0.83, 0.89)]. Undershifting affects approximately 67% of total beer sales and 38% of total spirits sales.ConclusionsAlcohol retailers in the United Kingdom appear to respond to increases in alcohol tax by undershifting their cheaper products (raising prices below the level of the tax increase) and overshifting their more expensive products (raising prices beyond the level of the tax increase). This is likely to impact negatively on tax policy effectiveness, because high-risk groups favour cheaper alcohol and undershifting is likely to produce smaller consumption reductions.