Alcohol taxation

  • 文章类型: Journal Article
    目标:酒精定价政策可能会减少与酒精有关的危害,然而,除了健康结果之外,对其有效性进行建模的工作很少,尤其是在澳大利亚。我们旨在估计四种税收和最低单位定价(MUP)干预措施对澳大利亚性别和年龄亚组中选定的社会危害的影响。
    方法:我们使用了使用需求弹性和风险度量的计量经济学和流行病学模拟。我们对四项政策进行了建模,包括(A)统一消费税(UER)(基于酒精单位)(B)所有酒精饮料的MUP$1.30(C)UER10%(D)MUP$1.50。饮酒的人被归类为(a)中度(每周≤14种澳大利亚标准饮料(SDs))(b)有害(男性每周15-42个SDs,女性14-35个ASD)和(c)有害(男性每周>42个SDs,女性>35个ASD)。结果是疾病缺席,疾病出现,失业,反社会行为,和警方报告的犯罪。我们使用了荟萃分析的相对风险函数,队列研究,横断面调查,或常规犯罪记录中的可归因分数。我们应用潜在影响分数来估计实施定价政策后按年龄组和性别划分的社会危害减少情况。
    结果:所有四个模型定价政策都导致当前酒精消费的总体平均基线下降,主要是由于更少的人饮用有害量。与目前的税收制度相比,这些政策还减少了犯罪和工作场所危害的总数。这些减少在所有年龄和性别亚组中是一致的。具体来说,病假减少了0.2-0.4%,与酒精有关的疾病出现7-9%,失业率下降0.5-0.7%,与酒精有关的反社会行为减少7.3-11.1%,犯罪率为4-6%。在所有的政策中,1.50美元的MUP的实施导致了大多数结果指标的最大削减。
    结论:我们的研究结果强调,酒精定价政策可以解决澳大利亚的社会危害负担。然而,定价政策应该只是全面的酒精政策方法的一部分,以及其他行之有效的政策措施,如禁止积极营销酒精产品,通过出口密度监管或减少销售时间来加强对酒精供应的限制,以对社会危害产生更大的影响。
    OBJECTIVE: Alcohol pricing policies may reduce alcohol-related harms, yet little work has been done to model their effectiveness beyond health outcomes especially in Australia. We aim to estimate the impacts of four taxation and minimum unit pricing (MUP) interventions on selected social harms across sex and age subgroups in Australia.
    METHODS: We used econometrics and epidemiologic simulations using demand elasticity and risk measures. We modelled four policies including (A) uniform excise rates (UER) (based on alcohol units) (B) MUP $1.30 on all alcoholic beverages (C) UER + 10 % (D) MUP$ 1.50. People who consumed alcohol were classified as (a) moderate (≤ 14 Australian standard drinks (SDs) per week) (b) Hazardous (15-42 SDs per week for men and 14-35 ASDs for women) and (c) Harmful (> 42 SDs per week for men and > 35 ASDs for women). Outcomes were sickness absence, sickness presenteeism, unemployment, antisocial behaviours, and police-reported crimes. We used relative risk functions from meta-analysis, cohort study, cross-sectional survey, or attributable fractions from routine criminal records. We applied the potential impact fraction to estimate the reduction in social harms by age group and sex after implementation of pricing policies.
    RESULTS: All four modelled pricing policies resulted in a decrease in the overall mean baseline of current alcohol consumption, primarily due to fewer people drinking harmful amounts. These policies also reduced the total number of crimes and workplace harms compared to the current taxation system. These reductions were consistent across all age and sex subgroups. Specifically, sickness absence decreased by 0.2-0.4 %, alcohol-related sickness presenteeism by 7-9 %, unemployment by 0.5-0.7 %, alcohol-related antisocial behaviours by 7.3-11.1 %, and crimes by 4-6 %. Of all the policies, the implementation of a $1.50 MUP resulted in the largest reductions across most outcome measures.
    CONCLUSIONS: Our results highlight that alcohol pricing policies can address the burden of social harms in Australia. However, pricing policies should just form part of a comprehensive alcohol policy approach along with other proven policy measures such as bans on aggressive marketing of alcoholic products and enforcing the restrictions on the availability of alcohol through outlet density regulation or reduced hours of sale to have a more impact on social harms.
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  • 文章类型: Journal Article
    目的:消费税是减少有害使用酒精的最具成本效益的政策之一。有关其设计的现有信息有限,并且没有使用标准化指标来比较美洲地区的税收水平。这项研究旨在比较整个美洲的酒精消费税政策,比较税收水平,并考虑改善消费税对酒精消费和健康影响的机会。
    方法:使用由泛美卫生组织开发并改编自世界卫生组织烟草税监测的方法进行描述性分析。数据是由财政部调查收集的,并审查了截至2020年11月在美洲地区生效的税收立法。
    方法:税收政策设计指标,税收占最畅销品牌啤酒零售价格的百分比,葡萄酒,和精神,包括饮料类型的加权平均指标,以及按购买力平价计算的每种标准饮料(10克乙醇)的税收水平。
    结果:美洲33个国家(94%)对酒精饮料征收消费税,阿根廷和乌拉圭没有将它们应用于葡萄酒。各国和饮料类型之间的消费税设计存在显著的异质性。只有三分之一的特定金额消费税会定期调整以避免侵蚀。区域消费税中位数占烈酒价格的最高份额(21.4%),葡萄酒最低(11.0%)。所有饮料类型的区域消费加权平均消费税份额中位数为12.0%。拉丁美洲的消费税份额通常高于加勒比海和加拿大。每种标准饮料的消费税水平通常低于其他饮料。
    结论:整个美洲的酒精消费税政策差异很大,经常反映国民的消费模式。为了最大限度地提高其公共卫生影响,税率可以提高,税收设计得到改善,特别是为了确保高强度饮料的税收负担更高。
    Excise taxes represent one of the most cost-effective policies to reduce the harmful use of alcohol. Existing information about their design is limited and no standardized metric has been used to compare tax levels in the Region of the Americas. This study aimed to compare alcohol excise tax policies throughout the Americas, compare tax levels and consider opportunities to improve the impact of excise taxes on alcohol consumption and health.
    Descriptive analysis using a method developed by the Pan American Health Organization and adapted from the World Health Organization\'s tobacco tax monitoring. Data were collected by surveying ministries of finance and reviewing tax legislation in effect as of November 2020 in the Region of the Americas.
    Tax policy design indicators, taxes as a percentage of the retail price of the most-sold brand of beer, wine and spirits, including a weighted average indicator across beverage types, and tax levels per standard drink (10 g ethanol) in international dollars at purchasing power parity.
    Thirty-three countries in the Americas (94%) apply excise taxes on alcoholic beverages, with Argentina and Uruguay not applying them to wine. There is significant heterogeneity in excise tax design across countries and beverage types. Only a third of amount-specific excise taxes are regularly adjusted to avoid erosion. Regional median excise taxes represent the highest share of the price for spirits (21.4%) and the lowest for wine (11.0%). The regional median consumption-weighted average excise tax share across all beverage types is 12.0%. Excise tax shares are generally higher in Latin America than in the Caribbean and Canada. Excise tax levels per standard drink are generally lower for spirits than for other beverages.
    Alcohol excise tax policies vary significantly across the Americas, often reflecting national consumption patterns. To maximize their public health impact, tax rates could be increased and tax designs improved, particularly to ensure higher tax burdens on high-strength drinks.
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  • 文章类型: Journal Article
    背景:增加税收降低了酒精的可负担性,预计将减少死亡率不平等。立陶宛最近的税收增加为检验这一假设提供了独特的可能性。
    方法:使用2011年至2019年的人口普查相关死亡率数据来计算40至70岁人口的每月性别和教育分层年龄标准化死亡率。作为主要结果,我们分析了受教育程度最低和最高人群的年龄标准化全因死亡率差异.使用中断时间序列分析评估了2017年税收增加的影响。为了确定酒精使用的变化是否可以解释观察到的对全因死亡率的影响,然后将基于教育的死亡率差异分解为n=16个死亡原因组.
    结果:在2012年至2019年期间,立陶宛基于教育的全因死亡率不平等在男性中下降了18%,在女性中下降了14%。随着酒精税的增加,我们发现立陶宛男性的死亡率不平等现象明显但暂时降低(-13%).随后的分解分析表明,受教育程度较低和较高的男性之间死亡率不平等的减少主要是由于缩小了伤害和传染病的死亡率差异。
    结论:酒精消费税的显著增加与立陶宛男性死亡率不平等的减少有关。与受过高等教育的人群相比,较低人群中受伤和传染病死亡人数的减少更明显,这可能是这些人群中酒精使用差异变化的结果。
    Taxation increases which reduce the affordability of alcohol are expected to reduce mortality inequalities. A recent taxation increase in Lithuania offers the unique possibility to test this hypothesis.
    Census-linked mortality data between 2011 and 2019 were used to calculate monthly sex- and education-stratified age-standardized mortality rates for the population aged 40 to 70 years. As primary outcome, we analysed the difference in age-standardized all-cause mortality rates between the population of lowest versus highest educational achievement. The impact of the 2017 taxation increase was evaluated using interrupted time series analyses. To identify whether changes in alcohol use can explain the observed effects on all-cause mortality, the education-based mortality differences were then decomposed into n = 16 cause-of-death groupings.
    Between 2012 and 2019, education-based all-cause mortality inequalities in Lithuania declined by 18% among men and by 14% among women. Following the alcohol taxation increase, we found a pronounced yet temporary reduction of mortality inequalities among Lithuanian men (- 13%). Subsequent decomposition analyses suggest that the reduction in mortality inequalities between lower and higher educated men was mainly driven by narrowing mortality differences in injuries and infectious diseases.
    A marked increase in alcohol excise taxation was associated with a decrease in mortality inequalities among Lithuanian men. More pronounced reductions in deaths from injuries and infectious diseases among lower as compared to higher educated groups could be the result of differential changes in alcohol use in these populations.
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  • 文章类型: Journal Article
    OBJECTIVE: In 2004, Sweden had to allow virtually unlimited private alcohol imports from other EU countries. Purchases from abroad in addition to the sales from Systembolaget stores (Sweden\'s alcohol retail monopoly) are a significant source of alcohol consumption in southern Sweden. However, survey studies designed to measure the expected increase in overall alcohol consumption in southern Sweden failed to detect a meaningful change. Since this was considered \'puzzling\', this study aims to (at least partially) provide an explanation for this finding by testing an economic proposition, i.e., a coincidental and sudden increase in petrol prices reduced the affordability of private alcohol imports.
    METHODS: Using monthly sales at the provincial level covering Jan 1997-Dec 2005 for beer and spirits, we employed a fixed-effect panel design. Two models were examined: (i) a model investigating the relationship between distance, petrol prices and alcohol sales before the liberalization, and (ii) a model investigating this relationship after the liberalization.
    RESULTS: The model before the liberalization showed, as expected, that domestic alcohol sales decrease when petrol prices decrease. However, the model after the liberalization model revealed that the effect of petrol prices on beer sales depends on the (traveling) distance from the borders and, after full liberalization, the coefficients for petrol prices become positive. For spirits, the results were inconclusive.
    CONCLUSIONS: In the aftermath of import liberalization of the Swedish alcohol market, increased petrol prices temporarily made private alcohol imports economically unattractive for consumers living close to the border. This may partly explain why, after that event, surveys did not detect the widely expected increase in self-reported alcohol consumption.
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  • 文章类型: Journal Article
    Over the last decade Russia has introduced various policy measures to reduce alcohol consumption and alcohol-related harm at the population level. Several of these policies, such as higher pricing and taxation or restrictions of availability, may not work in the case of unrecorded alcohol consumption; they may encourage consumers to switch to unrecorded alcohol and even increase consumption. In the present qualitative interview study we explore the perception of the recently implemented alcohol policies by patients diagnosed with alcohol dependence in two Russian cities in the years 2013-2014 and shed light on possible entry-points to prevention.
    Semi-structured in-depth expert interviews were conducted with 25 patients of state-run drug and alcohol treatment centers in two Russian cities in 2013 and 2014. The interviews were analyzed using thematic content analysis.
    All of the interviewed participants have consumed unrecorded at some point with the majority being regular consumers, mostly switching between recorded and unrecorded alcohol depending on the situation, as predominantly defined by available money and available sources of alcohol. Low price and high availability were reported as the main reasons for unrecorded consumption. Participants voiced a general mistrust of the recently implemented alcohol regulations and viewed them largely as ineffective. They expressed particular concerns over price increases and restriction of night sales of alcoholic beverages. Substantial shifts within the unrecorded alcohol market were reported, with a decreasing availability of home-made beverages in favor of alcohol surrogates in the form of non-beverage alcohol, medicinal and cosmetic compounds. At the same time consumption of home-made alcoholic beverages was seen as a strategy to avoid counterfeit alcohol, which was frequently reported for retail sale.
    Despite the alcohol policy changes in the last years in Russia, consumption of unrecorded alcohol remained common for people with alcohol dependence. Reduction of availability of unrecorded alcohol, first and foremost in the form of cheap surrogates, is urgently needed to reduce alcohol-related harm. Implementation of screening and brief interventions for excessive alcohol consumption in various contexts such as primary healthcare settings, trauma treatment services or the workplace could be another important measure targeting consumers of unrecorded alcohol.
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  • 文章类型: Journal Article
    Reducing the affordability of alcohol, by increasing its price, is the most effective strategy for controlling alcohol consumption and reducing harm.
    We review meta-analyses and systematic reviews of alcohol tax/price effects from the past decade, and recent evaluations of tax/price policies in the UK, Canada and Australia.
    While the magnitudes of price effects vary by sub-group and alcoholic beverage type, it has been consistently shown that price increases lead to reductions in alcohol consumption.
    There remains, however, a lack of consensus on the most appropriate taxation and pricing policy in many countries because of concerns about effects by different consumption level and income level and disagreement on policy design between parts of the alcoholic beverage industries.
    Recent developments in the research highlight the importance of obtaining accurate alcohol price data, reducing bias in estimating price responsiveness, and examining the impact on the heaviest drinkers.
    There is a need for further research focusing on the substitution effects of taxation and pricing policies, estimation of the true tax pass-through rates, and empirical analysis of the supply-side response (from alcohol producers and retailers) to various alcohol pricing strategies.
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  • 文章类型: Journal Article
    This paper explores and develops issues raised by recent debates about the cost of alcohol to England and Wales. It advances two arguments. First, that the commonly used estimates for alcohol harm in England and Wales are outdated, not fully reliable and in need of revisiting. These estimates rely on data that are between 4 and 12 years out of date and sensitive to questionable assumptions and methodological judgements. Secondly, it argues that policymakers, academics and non-governmental organizations should be more careful in their use of these numbers. In particular, it is imperative that the numbers quoted fit the argument advanced. To help guide such appropriate usage, the different types of cost of alcohol are surveyed, alongside some thoughts on the questions they help us to answer and what they imply for policy. For example, comprehensive estimates of the total social cost of alcohol provide an indication of the scale of the problem, but have limited policy relevance. External cost estimates represent a \'lowest common denominator\' approach acceptable to most, but require additional assumptions to guide action. Narrower perspectives, such as fiscal, economic or health costs, may be relevant in specific contexts. However, optimal policy should take a holistic view of all the relevant costs and benefits. Similarly, focusing solely on tangible costs may be less controversial, but will result in an under-estimate of the relevant costs of alcohol.
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