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Alcohol Price Regulation in France: Choosing a Reform Scenario to Achieve Public Health and Tax Fairness Objectives

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  • Sébastien Lecocq
  • Valérie Orozco
  • Christine Boizot‑Szantai
  • Céline Bonnet
  • Fabrice Etilé

Abstract

[eng] Public health authorities advocate the introduction of alcohol pricing policies in the form of tax reform and/or a minimum unit price based on the pure alcohol content of products. We use Kantar WorldPanel household purchase data to describe the distortions in the current tax system, favouring wine and penalising low-income households. We assess the potential impact of reform sce¬narios that replace current taxes with a single excise tax (flat or progressive) on pure alcohol content and/or the introduction of a minimum price per gram of pure alcohol. Introducing a minimum price while leaving taxation unchanged would have the advantage of raising alcohol prices, especially for low-end wines, which are prized by abusive consumers. The impact would a priori be limited in terms of tax regressivity and for higher quality segments, which is important for the wine sector.

Suggested Citation

  • Sébastien Lecocq & Valérie Orozco & Christine Boizot‑Szantai & Céline Bonnet & Fabrice Etilé, 2023. "Alcohol Price Regulation in France: Choosing a Reform Scenario to Achieve Public Health and Tax Fairness Objectives," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 541, pages 17-32.
    • Handle: RePEc:nse:ecosta:ecostat_2023_541_2
    DOI: https://doi.org/10.24187/ecostat.2023.541.2105
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    2. Carbonnier Clément, 2013. "Pass-through of Per Unit and ad Valorem Consumption Taxes: Evidence from Alcoholic Beverages in France," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(2), pages 837-863, September.
    3. Pierre Kopp, 2015. "Le coût social des drogues en France," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01301150, HAL.
    4. Calcott, Paul, 2019. "Minimum unit prices for alcohol," Journal of Health Economics, Elsevier, vol. 66(C), pages 18-26.
    5. repec:dau:papers:123456789/5065 is not listed on IDEAS
    6. Pierre Kopp, 2015. "Le coût social des drogues en France," Post-Print hal-01301150, HAL.
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