Effective Prevention against Risky Underage Drinking The Need for Higher Excise Taxes on Alcoholic Beverages in Germany
Effective Prevention against Risky Underage Drinking The Need for Higher Excise Taxes on Alcoholic Beverages in Germany
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DOI：
10.1093/alcalc/agq031
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发表时间：
2010-07-01
影响因子：
2.8
通讯作者：
Effertz, Tobias
中科院分区：
文献类型：
--
作者：
Adams, Michael;Effertz, Tobias
目的：该研究旨在探讨德国税收在预防未成年人酗酒方面的作用。方法：我们回顾了酒精消费税在预防酒精问题和未成年人饮酒方面的作用的证据。我们分析了德国酒精饮料税收的历史数据，并将其与欧洲数据进行比较，最终计算税收情景及其对未成年人酗酒的影响。结果：德国的税收低于许多其他欧洲国家，酒精饮料价格在过去 40 年中相对于总体价格水平下降了 30%。结论：减少未成年人饮酒的最佳税率应设定在欧洲平均税率和斯堪的纳维亚税率水平之间。
Aim: The study aimed to explore the place of taxation in preventing underage binge drinking in Germany. Method: We reviewed evidence on the role of excise taxes on alcohol in preventing alcohol problems and underage drinking. We analyzed historical German data on tax on alcoholic beverages and compared this with European data, finally calculating tax scenarios and their impact on underage binge drinking. Results: Germany applies lower taxes than many other European countries and alcohol beverage prices have decreased by 30% relative to overall price levels during the last 40years. Conclusion: An optimal tax rate for reducing underage drinking would be set between the European average tax rates and Scandinavian tax rate levels.