The impact of alcohol taxation changes on unrecorded alcohol consumption: A review and recommendations.
The impact of alcohol taxation changes on unrecorded alcohol consumption: A review and recommendations.
复制标题
酒税变化对未记录的酒精消费的影响：回顾和建议。
DOI：
10.1016/j.drugpo.2021.103420
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发表时间：
2022-01
影响因子：
4.4
通讯作者：
Lachenmeier, Dirk W.
中科院分区：
文献类型：
--
作者：
Rehm, Juergen;Neufeld, Maria;Room, Robin;Sornpaisarn, Bundit;Stelemekas, Mindaugas;Swahn, Monica H.;Lachenmeier, Dirk W.
各种形式的未记录酒精饮料，定义为未在消费国官方统计中登记的酒精饮料，约占全世界所有酒精饮料消费量的四分之一。由于未记录的酒精通常比注册的商业酒精便宜，反对提高酒精消费税的标准论点是，这样做可能会导致未记录消费的增加。本文探讨了税收的增加是否实际上导致了未记录酒精消费的增加，以及这些未记录酒精的增加是否应被视为提高税收的障碍。第二个目标是概述减少未记录饮酒的缓解战略。主要和次要研究的叙述性审查，即案例研究以及对全球未记录酒精使用的叙述性和系统性审查。未记录的酒精消费量不会随着税收的增加和注册商业酒精价格的上涨而自动增加。相反，未记录的消费水平取决于：a）未记录的酒精的供应和类型; B）这种消费是否不受歧视; c）政策改变前消费未记录酒精的主要人口群体; d）采取的政策措施。概述了缓解战略。在规划和实施大幅提高酒精税时，应考虑到未记录酒精消费水平的潜在增加。然而，不应将未记录的消费视为实施税收干预措施的主要障碍，因为没有证据表明，如果政府采取缓解措施，消费会增加。
The diverse forms of unrecorded alcohol, defined as beverage alcohol not registered in official statistics in the country where it is consumed, comprise about one fourth of all alcohol consumed worldwide. Since unrecorded alcohol is usually cheaper than registered commercial alcohol, a standard argument against raising alcohol excise taxes has been that doing so could potentially result in an increase in unrecorded consumption. This contribution examines whether increases in taxation have in fact led to increases in consumption of unrecorded alcohol, and whether these increases in unrecorded alcohol should be considered to be a barrier to raising taxes. A second aim is to outline mitigation strategies to reduce unrecorded alcohol use. Narrative review of primary and secondary research, namely case studies and narrative and systematic reviews on unrecorded alcohol use worldwide. Unrecorded alcohol consumption did not automatically increase with increases in taxation and subsequent price increases of registered commercial alcohol. Instead, the level of unrecorded consumption depended on: a) the availability and type of unrecorded alcohol; b) whether such consumption was non-stigmatized; c) the primary population groups which consumed unrecorded alcohol before the policy change; and d) the policy measures taken. Mitigation strategies are outlined. Potential increases in the level of unrecorded alcohol consumption should be considered in the planning and implementation of substantial increases in alcohol taxation. However, unrecorded consumption should not be considered to be a principal barrier to implementing tax interventions, as evidence does not indicate an increase in consumption if mitigation measures are put in place by governments.
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影响因子：
3.4
作者：
Chisholm, Dan;Moro, Daniela;Rehm, Juergen
通讯作者：
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影响因子：
1.9
作者：
Chaiyasong, Surasak;Limwattananon, Supon;Schommer, Jon
通讯作者：
Schommer, Jon
影响因子：
2
作者：
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通讯作者：
Bobak, Martin
影响因子：
3.4
作者：
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通讯作者：
Szucs, Sandor
DOI：
10.3390/ijerph14040346
发表时间：
2017-04-01
影响因子：
--
作者：
Ferreira-Borges, Carina;Parry, Charles D. H.;Babor, Thomas F.
通讯作者：
Babor, Thomas F.