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How To Design Excise Taxes on Alcoholic Beverages
Author:
Mario Mansour
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Patrick Petit https://isni.org/isni/0000000404811396 International Monetary Fund

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Fayçal Sawadogo
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Series:
IMF How To Notes
Volume/Issue:
Volume 2023: Issue 004
Language:
English
Publication Date:
04 Dec 2023
DOI:
https://doi.org/10.5089/9798400257902.061
ISBN:
9798400257902
ISSN:
2522-7912
Pages:
23
Keywords:
excise taxes; alcohol consumption; public health; alcohol excise tax system; publication order; transaction arbitrage; alcohol content; Excises; Consumption; Alcohol tax; Global; Europe; Central Asia; North America; Sub-Saharan Africa
Legal-disclaimer:
Fiscal Affairs Department (FAD) How to Notes offer practical advice from IMF staff members to policymakers on important fiscal issues. The views expressed in FAD How to Notes are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This How to Note examines the complex interplay between excise taxes on alcohol and alcoholic beverages, their revenue yield, and the public health concerns related to alcohol consumption. The note suggests guidance on how countries can approach the design of excise taxes on alcohol based on theoretical principles as well as empirical evidence drawn from international experience. Key questions addressed include: How important is alcohol consumption, and what form does it take across countries of different income levels? What has been the trend in alcohol excise tax revenue? How can countries design simple excise regimes that yield revenue while having the potential to contribute to reducing the externalities and internalities caused by alcohol consumption?
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Cover IMF How To Notes
IMF How To Notes
ISSN:
2522-7912
Publisher:
International Monetary Fund