Mora Toni
Facultad de Ciencias Económicas y Sociales, Universitat Internacional de Catalunya, Barcelona, España.
Gac Sanit. 2018 Mar-Apr;32(2):176-180. doi: 10.1016/j.gaceta.2017.10.017. Epub 2018 Jan 6.
Review the price elasticity of alcoholic beverages to identify the characteristics we should take into account to make a tax policy proposal.
Systematic review of articles in EBSCOhost that include in their abstract and title the words alcohol and elasticity and alcohol and tax, over the last 20 years in academic journals in English.
We found 11 references. Although price elasticity is quite similar across countries, it is heterogeneous with regard togender, age, consumption level and type of beverage. Ad-hoc policies proved ineffective due to the substitution effect, and regressive in their impact on populations with lower levels of income and consumption.
Tax policies should be applied to all alcoholic beverages based on their volume of alcohol and all measures, such as the minimum price per unit, should be complemented with other policies.
回顾酒精饮料的价格弹性，以确定在制定税收政策建议时应考虑的特征。
系统回顾EBSCOhost上过去20年英文医学期刊中摘要和标题包含“酒精与弹性”以及“酒精与税收”的文章。
我们找到11篇参考文献。尽管各国的价格弹性颇为相似，但在性别、年龄、消费水平和饮料类型方面存在差异。由于替代效应，临时政策被证明无效，且对低收入和低消费人群的影响具有累退性。
税收政策应根据酒精含量适用于所有酒精饮料，所有措施（如每单位最低价格）都应辅以其他政策。
