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Taxing Alcohol In Africa: Reflections And Updates

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Abstract

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, 2010. "Taxing Alcohol In Africa: Reflections And Updates," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1031, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper1031
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1031.pdf
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    1. 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.
    2. Benson, B.L. & Mast, B.D. & Rasmussen, D.W., 1997. "Deterring Drunk Driving Fatalities: An Economics of Crime Perspective," Working Papers 1997_03_01, Department of Economics, Florida State University.
    3. Vidar Christiansen & Stephen Smith, 2012. "Externality-Correcting Taxes and Regulation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 358-383, June.
    4. Michael Keen, 1998. "The balance between specific and ad valorem taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 19(1), pages 1-37, February.
    5. Roy Bahl & Richard Bird & Mary Beth Walker, 2003. "The Uneasy Case Against Discriminatory Excise Taxation: Soft Drink Taxes in Ireland," Public Finance Review, , vol. 31(5), pages 510-533, September.
    6. Michael Grossman & Frank J. Chaloupka & Henry Saffer & Adit Laixuthai, 1993. "Effects of Alcohol Price Policy on Youth," NBER Working Papers 4385, National Bureau of Economic Research, Inc.
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    Cited by:

    1. Mailu, S.K. & Mulinge, W., 2016. "Excise tax changes and their impact on Gadam sorghum demand in Kenya," 2016 AAAE Fifth International Conference, September 23-26, 2016, Addis Ababa, Ethiopia 246959, African Association of Agricultural Economists (AAAE).

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