Taxing Alcohol In Africa: Reflections And Updates
Governments arguably exist in part to cope with such weaknesses of their citizens as those arising from infirmity, ignorance, and irrationality. At the same time, however, governments themselves partly subsist on the strength of such other popular ‘weaknesses’ as smoking, drinking, gambling, and polluting. In many countries, 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. In recent decades, although the level of alcohol consumption worldwide has been relatively stable, in some developing countries, including a number in Africa, such consumption has increased (WHO 2004). At the same time in many of the same countries alcohol has also proved to be a lucrative source of public financing.
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- Richard M. Bird & Sally Wallace, 2003. "Taxing Alcohol in Africa: Reflections from International Experience," International Tax Program Papers 0304, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Nov 2003.
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- Michael Keen, 1998. "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 19(1), pages 1-37, February.
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