IMF How To Notes

How To Design Excise Taxes on Alcoholic Beverages

By Mario Mansour, Patrick Petit, Fayçal Sawadogo

December 4, 2023

Download PDF More Formats on IMF eLibrary Order a Print Copy
More formats on IMF eLibrary Order a Print Copy

Preview Citation

Format: Chicago

Mario Mansour, Patrick Petit, and Fayçal Sawadogo. "How To Design Excise Taxes on Alcoholic Beverages", IMF How To Notes 2023, 004 (2023), accessed November 21, 2024, https://doi.org/10.5089/9798400257902.061

Export Citation

  • ProCite
  • RefWorks
  • Reference Manager
  • BibTex
  • Zotero
  • EndNote

Summary

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?

Subject: Alcohol tax, Consumption, Economic sectors, Excises, Financial crises, Health, National accounts, Revenue administration, Taxes

Keywords: Alcohol consumption, Alcohol content, Alcohol excise tax system, Alcohol tax, Central Asia, Consumption, Europe, Excise taxes, Excises, Global, North America, Public health, Publication order, Sub-Saharan Africa, Transaction arbitrage

Publication Details

You May Also Be Interested In...

Burkina Faso: Report on Government Finance Statistics Mission (March 18–29, 2024)

November 18, 2024

Libya: Technical Assistance Report-Redesign of Income Tax Forms

November 15, 2024

Growth Convergence and Public Finances of India and its States

November 15, 2024

Colombia: Technical Assistance Report-Report of the Diagnostic Mission on Macro-relevant Climate Change Statistics (July 17–21, 2023)

November 8, 2024