Historique
Article de Périodique
Alcohol taxation (2006)
Auteur(s) :
ICAP
Article en page(s) :
15 p.
Domaine :
Alcool / Alcohol
Langue(s) :
Anglais
Discipline :
MAR (Marchés / Markets)
Thésaurus mots-clés
ALCOOL
;
COUT SOCIAL
;
TAXE
;
PRIX
;
ECONOMIE
;
COMPARAISON
;
VENTE
Thésaurus géographique
INTERNATIONAL
Résumé :
Like many other commodities, beverage alcohol is subject to taxation. This issue of ICAP Reports explores the concept of an excise tax on beverage alcohol. The excise taxes are indirect taxes on the sale or use of specific products or transactions. These taxes are levied by national, state, or local (county or city) governments, often in combination with each other. The actual costs of excise taxes are generally passed along to consumers in the form of higher prices, putting downward pressure on consumer demand. The main purpose of taxation is to generate government revenue. However, governments also use taxes on beverage alcohol for several other purposes: to attempt to reduce abuse and harm by making alcohol less accessible; to create trade barriers; and to encourage the purchase of domestic over imported products. The effectiveness of taxation and pricing policies as public health and social tools for reducing consumption, abuse, and problems has been much debated and can be considered from several perspectives. In establishing alcohol policies, governments must weigh commercial freedoms and consumers rights of access to a product against protecting their citizens. This includes determining levels of taxation that do not impose an undue burden on consumers and restrict their choices or penalize producers by restricting fair trade practices.
Affiliation :
International Center for Alcohol Policies, NW Washington, DC, USA