Institute for Health Research and Policy, The University of Illinois at Chicago, Chicago, Illinois, USA.
University of Illinois at Chicago, Chicago, IL, USA.
Drug Alcohol Depend. 2021 Feb 1;219:108415. doi: 10.1016/j.drugalcdep.2020.108415. Epub 2020 Nov 24.
Many countries have implemented alcohol excise taxes. However, measures of excise taxes as a percentage of alcohol prices have not been systematically studied.
Data on the retail prices of alcoholic beverages sold in stores and excise taxes in 26 countries during 2003-2018 was from the Economist Intelligence Unit price city data and the Organization for Economic Co-operation and Development (OECD) tax database. The percentages of excise taxes in off-premise retail prices were derived as the ratio of taxes to prices at different price levels. Changes of excise taxes over time were assessed using negative binominal regressions.
The percentage of excise taxes in average off-premise alcohol prices was from 5 % in Luxembourg to 59 % in Iceland for beer, and from 0 % in France to 26 % in Iceland for wine. Excise taxes accounted for 5% of discount liquor prices in Czech Republic to 41 % in Sweden for Cognac, for 19 % in the United States (US) to 67 % in Sweden for Gin, for 13 % in the US to 63 % in Australia for Scotch Whisky six years old, and for 6 % in Iceland to 76 % in Sweden for Liqueur Cointreau. There were no significant changes in the percentage of excise taxes in alcohol prices over time in most countries except for Nordic countries. While wine had the lowest excise taxes, liquors had the highest tax burden.
Tax burden on alcoholic beverages is low in OECD countries, indicating ample room for increasing alcohol excise taxes, particularly for beer and wine in those countries.
许多国家都实施了酒类消费税。然而，酒类消费税占酒类价格的比例的衡量指标尚未得到系统研究。
2003 年至 2018 年，来自经济学人智库价格城市数据和经济合作与发展组织（经合组织）税收数据库的 26 个国家商店销售酒类的零售价格和酒类消费税数据。非即饮零售价格中的消费税比例是通过不同价格水平的税收与价格之比得出的。使用负二项回归评估随时间变化的消费税变化。
非即饮酒类平均价格中消费税的比例，从啤酒的卢森堡 5%到冰岛的 59%，从法国的 0%到冰岛的 26%；从白兰地的捷克共和国的 5%到瑞典的 41%，杜松子酒的美国的 19%到瑞典的 67%，苏格兰威士忌 6 年陈的美国的 13%到澳大利亚的 63%，利口酒君度的冰岛的 6%到瑞典的 76%。除北欧国家外，大多数国家酒类价格中的消费税比例在一段时间内没有显著变化。尽管葡萄酒的消费税最低，但烈酒的税负最重。
经合组织国家的酒类消费税负担较低，这表明有很大的空间提高酒类消费税，特别是对这些国家的啤酒和葡萄酒。
