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Consumer Taxes on Alcohol: An International Comparison over Time

Author

Listed:
  • Anderson, Kym

Abstract

Rates of alcohol taxation, and the types of tax instruments used, vary enormously between countries and have tended to rise in recent times. Within each country, they also vary between beverages and often between qualities and styles of each beverage. This article computes consumer tax equivalents in U.S. dollars per litre of alcohol and as percentages of wholesale prices of representative beverages for 42 high- and middle-income countries. That allows comparisons across countries of taxes not just for each product on its own, but also relative to those for other alcoholic beverages. The wide dispersion of rates and differences in tax instruments across countries and products suggest differing strengths of health and welfare lobbyists and industry groups in influencing government decision-making. (JEL Classifications: D12, D62, E62, H23, I18, P46)

Suggested Citation

  • Anderson, Kym, 2020. "Consumer Taxes on Alcohol: An International Comparison over Time," Journal of Wine Economics, Cambridge University Press, vol. 15(1), pages 42-70, February.
    • Handle: RePEc:cup:jwecon:v:15:y:2020:i:1:p:42-70_4
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    Citations

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    Cited by:

    1. Kym Anderson, 2020. "Evolving from a rum state: Australia's alcohol consumption," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 64(3), pages 724-749, July.
    2. Wittwer, Glyn & Anderson, Kym, 2021. "COVID-19 and Global Beverage Markets: Implications for Wine," Journal of Wine Economics, Cambridge University Press, vol. 16(2), pages 117-130, May.
    3. Anderson, Kym, 2020. "Evolving from a Rum State: Australia’s Alcohol Consumption," CEPR Discussion Papers 14761, C.E.P.R. Discussion Papers.
    4. Wittwer, Glyn & Anderson, Kym, 2020. "A Model of Global Beverage Markets," Journal of Wine Economics, Cambridge University Press, vol. 15(3), pages 330-354, August.
    5. Anna Carbone, 2021. "From Flasks to Fine Glasses: Recent Trends in Wine Economics," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 7(2), pages 187-198, July.
    6. Selvanathan, Eliyathamby A & Jayasinghe, Maneka & Selvanathan, Saroja, 2025. "Modelling the alcohol consumption patterns of australian households," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 754-767.
    7. Kym Anderson & Glyn Wittwer, 2022. "Proposed alcohol tax reform in the UK: Implications for wine-exporting countries," Wine Economics Research Centre Working Papers 2022-02, University of Adelaide, Wine Economics Research Centre.
    8. Glyn Wittwer & Kym Anderson, 2021. "COVID‐19’s impact on Australian wine markets and regions," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 65(4), pages 822-847, October.
    9. Anderson, Kym, 2020. "Asia’s emergence in global beverage markets: The rise of wine," CEPR Discussion Papers 14389, C.E.P.R. Discussion Papers.
    10. Cockx, Lara & Meloni, Giulia & Swinnen, Johan, 2021. "The Water of Life and Death: A Brief Economic History of Spirits," Journal of Wine Economics, Cambridge University Press, vol. 16(4), pages 355-399, November.
    11. Kym Anderson & Vicente Pinilla, 2022. "Wine's belated globalization, 1845–2025," Applied Economic Perspectives and Policy, John Wiley & Sons, vol. 44(2), pages 742-765, June.
    12. Wittwer, Gly & Anderson, Kym, 2021. "COVID-19’s impact on Australian wine markets and regions," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 65(04), January.
    13. Marco Francesconi & Jonathan James, 2021. "Do Strict Drink Drive Limits Save Lives?," Department of Economics Working Papers 80/21, University of Bath, Department of Economics.
    14. Giulia Meloni & Kym Anderson & Koen Deconinck & Johan Swinnen, 2019. "Wine Regulations," Applied Economic Perspectives and Policy, John Wiley & Sons, vol. 41(4), pages 620-649, December.
    15. Kym Anderson, 2020. "Asia’S Emergence In Global Beverage Markets: The Rise Of Wine," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 65(04), pages 755-779, June.
    16. Glyn Wittwer & Kym Anderson, 2022. "Enhancing a model of global beverage markets," Wine Economics Research Centre Working Papers 2022-04, University of Adelaide, Wine Economics Research Centre.
    17. Paola Corsinovi, 2021. "Consumer Taxes on Alcohol: Is the Wine Sector a Niche Within the Alcoholic Beverages?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 7(2), pages 341-348, July.
    18. Kym Anderson & Glyn Wittwer, 2025. "Impacts of a US-led tariff war on international trade in wine, beer and spirits," Departmental Working Papers 2025-09, The Australian National University, Arndt-Corden Department of Economics.

    More about this item

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • D62 - Microeconomics - - Welfare Economics - - - Externalities
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • P46 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Consumer Economics; Health; Education and Training; Welfare, Income, Wealth, and Poverty

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