关键词: Alcohol Price Tax Volumetric taxation

Mesh : Taxes / statistics & numerical data Alcoholic Beverages / economics Humans Commerce / statistics & numerical data United Kingdom Beer / economics statistics & numerical data Alcohol Drinking / epidemiology Supermarkets Longitudinal Studies

来  源:   DOI:10.1016/j.puhe.2024.04.005

Abstract:
OBJECTIVE: We explored the early impact of changes to the UK alcohol tax system, implemented in August 2023, on the strength and price of alcoholic products available for sale on the website of the largest supermarket in England.
METHODS: Our comparative descriptive study using longitudinal brand-level data was not preregistered and should be considered exploratory.
METHODS: Data were collected weekly (May to October 2023) using automated web scraping tools. Outcomes were product strength (% alcohol by volume [ABV]) and price (per 10 mL of pure alcohol and per litre of product). We undertook paired t-tests, two-sample Kolmogorov-Smirnov tests, and quantile regression to compare outcomes before and after the tax changes. Beer, cider, spirits, and ready-to-drinks (RTDs) were analysed separately.
RESULTS: There was a reduction in the mean strength of beer, driven by manufacturers reformulating a small number of weaker beers, moving them into a lower tax band (<3.5%ABV). The mean price per 10 mL of alcohol and per litre of product was significantly higher after the new tax system for beer, cider, and spirits and significantly lower for RTDs. Increases in the price of beer tended to occur across the entire distribution, whereas increases in the price of cider occurred among more expensive products.
CONCLUSIONS: Changes to product strength tended to occur among weaker products near the new lowest tax band, suggesting tax bands may be a potential stimulus for change. Reformulation of stronger products would have better public health potential. Longer term monitoring, including data on purchasing/consumption, is required.
摘要:
目标:我们探讨了英国酒精税收制度变化的早期影响,于2023年8月实施,在英国最大的超市网站上出售的酒精产品的强度和价格。
方法:我们使用纵向品牌水平数据的比较性描述性研究未预先注册,应视为探索性研究。
方法:使用自动卷取工具每周(2023年5月至10月)收集数据。结果是产品强度(体积%酒精[ABV])和价格(每10mL纯酒精和每升产品)。我们进行了配对t检验,两个样本Kolmogorov-Smirnov测试,和分位数回归来比较税收变化前后的结果。啤酒,苹果酒,精神,和即饮型饮料(RTD)分别进行分析。
结果:啤酒的平均强度降低,在制造商重新配制少量较弱啤酒的推动下,将它们转移到较低的税收区间(<3.5%ABV)。啤酒实行新税制后,每10毫升酒精和每升产品的平均价格明显更高,苹果酒,和烈酒,RTD明显较低。啤酒价格的上涨往往发生在整个分销中,而苹果酒价格的上涨发生在更昂贵的产品中。
结论:产品强度的变化往往发生在新的最低税率附近的较弱产品中,暗示税级可能是变革的潜在刺激因素。重新制定更强的产品将具有更好的公共卫生潜力。长期监测,包括购买/消费数据,是必需的。
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