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Taxing Alcohol in Africa: Reflections from International Experience

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Author Info
Richard M. Bird (International Tax Program, Rotman School of Management, University of Toronto)
Sally Wallace () (Andrew Young School of Policy Studies, Georgia State University)

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Abstract

Governments exist, in part, to cope with the weaknesses of their citizens and subsist, to some extent, on the basis of those same weaknesses. Alcoholic beverages have long played a critical role on both sides of this equation. Over-indulgence in drink is a factor in crime, injury, and illness. It is also a potentially lucrative source of tax revenue. From a public policy perspective, alcohol thus has two faces: viewed from one side, it is a villain giving rise to social problems and consequently the need for public expenditure; viewed from the other, however, it is a hero riding to the rescue with copious fiscal returns. This ambivalence has, over the years, led to many hypotheses with respect to how much and how to tax alcohol and not a little hypocrisy in the public discussion of this question. This paper summarize the current state of the art of taxing alcohol around the world, and draws from international experience some implications for sub-Saharan African governments that are wrestling with the apparently eternal conundrums and trade-offs that confound alcohol tax policy everywhere.

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Publisher Info
Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0304.

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Length: 50 Pages
Date of creation: Jun 2003
Date of revision: Nov 2003
Handle: RePEc:ttp:itpwps:0304

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Related research
Keywords: Alcohol taxation; excise taxes; Africa;

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Find related papers by JEL classification:
I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
O17 - Economic Development, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
O55 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - Africa

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. David M. Cutler, 2002. "Health Care and the Public Sector," NBER Working Papers 8802, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Charles dh Parry & Bronwyn Myers & Michael Thiede, 2003. "The Case for an Increased Tax on Alcohol in South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 71(2), pages 137-145, 06. [Downloadable!] (restricted)
  3. Jonathan Gruber, 2000. "Risky Behavior Among Youths: An Economic Analysis," NBER Working Papers 7781, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  4. Michael Grossman & Frank J. Chaloupka & Henry Saffer & Adit Laixuthai, 1994. "Effects of Alcohol Price Policy on Youth," NBER Working Papers 4385, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Grossman, Michael, et al, 1993. "Policy Watch: Alcohol and Cigarette Taxes," Journal of Economic Perspectives, American Economic Association, vol. 7(4), pages 211-22, Fall. [Downloadable!] (restricted)
  6. Pogue, Thomas F & Sgontz, Larry G, 1989. "Taxing to Control Social Costs: The Case of Alcohol," American Economic Review, American Economic Association, vol. 79(1), pages 235-43, March. [Downloadable!] (restricted)
  7. Henry Saffer & Frank Chaloupka, 1994. "Alcohol Tax Equalization and Social Costs," Eastern Economic Journal, Eastern Economic Association, vol. 20(1), pages 33-43, Winter. [Downloadable!]
  8. Michael Keen, 1998. "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 19(1), pages 1-37, February. [Downloadable!]
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Olga Lucia Acosta & Richard M. Bird, 2003. "The Dilemma of Decentralization in Colombia," International Tax Program Papers 0404, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  2. Richard Bird & Eric Zolt, 2007. "Tax Policy in Emerging Countries," International Tax Program Papers 0707, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    Other versions:
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