The Impact of Raising Alcohol Taxes on Government Tax Revenue : Insights from Five European Countries

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dc.contributor.authorManthey, Jakob
dc.contributor.authorGobiņa, Inese
dc.contributor.authorIsajeva, Laura
dc.contributor.authorNeneman, Jarosław
dc.contributor.authorReile, Rainer
dc.contributor.authorŠtelemėkas, Mindaugas
dc.contributor.authorRehm, Jürgen
dc.contributor.institutionDepartment of Public Health and Epidemiology
dc.contributor.institutionInstitute of Public Health
dc.date.accessioned2024-05-08T13:45:01Z
dc.date.available2024-05-08T13:45:01Z
dc.date.issued2024-05
dc.descriptionPublisher Copyright: © The Author(s) 2024.
dc.description.abstractBackground and Objective: Reducing the affordability of alcoholic beverages by increasing alcohol excise taxation can lead to a reduction in alcohol consumption but the impact on government alcohol excise tax revenue is poorly understood. This study aimed to (a) describe cross-country tax revenue variations and (b) investigate how changes in taxation were related to changes in government tax revenue, using data from Estonia, Germany, Latvia, Lithuania and Poland. Methods: For the population aged 15 years or older, we calculated the annual per capita alcohol excise tax revenue, total tax revenue, gross domestic product and alcohol consumption. In addition to descriptive analyses, joinpoint regressions were performed to identify whether changes in alcohol excise taxation were linked to changes in alcohol excise revenue since 1999. Results: In 2022, the per capita alcohol excise tax revenue was lowest in Germany (€44.2) and highest in Estonia (€218.4). In all countries, the alcohol excise tax revenue was mostly determined by spirit sales (57–72% of total alcohol tax revenue). During 2010–20, inflation-adjusted per capita alcohol excise tax revenues have declined in Germany (− 22.9%), Poland (− 19.1%) and Estonia (− 4.2%) and increased in Latvia (+ 56.8%) and Lithuania (+ 49.3%). In periods of policy non-action, alcohol consumption and tax revenue showed similar trends, but tax level increases were accompanied by increased revenue and stagnant or decreased consumption. Conclusions: Increasing alcohol taxation was not linked to decreased but increased government revenue. Policymakers can increase revenue and reduce alcohol consumption and harm by increasing alcohol taxes.en
dc.description.statusPeer reviewed
dc.format.extent12
dc.format.extent778653
dc.identifier.citationManthey, J, Gobiņa, I, Isajeva, L, Neneman, J, Reile, R, Štelemėkas, M & Rehm, J 2024, 'The Impact of Raising Alcohol Taxes on Government Tax Revenue : Insights from Five European Countries', Applied Health Economics and Health Policy, vol. 22, no. 3, pp. 363-374. https://doi.org/10.1007/s40258-024-00873-5
dc.identifier.doi10.1007/s40258-024-00873-5
dc.identifier.issn1175-5652
dc.identifier.otherMendeley: 8832db13-cf37-3188-8aa9-96aa504c1f9b
dc.identifier.urihttps://dspace.rsu.lv/jspui/handle/123456789/15471
dc.identifier.urlhttp://www.scopus.com/inward/record.url?scp=85185524821&partnerID=8YFLogxK
dc.identifier.urlhttps://www.mendeley.com/catalogue/8832db13-cf37-3188-8aa9-96aa504c1f9b/
dc.language.isoeng
dc.relation.ispartofApplied Health Economics and Health Policy
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectHumans
dc.subjectEthanol
dc.subjectEurope
dc.subjectGermany
dc.subjectTaxes
dc.subjectCommerce
dc.subjectGovernment
dc.subject3.3 Health sciences
dc.subject1.1. Scientific article indexed in Web of Science and/or Scopus database
dc.subjectEconomics and Econometrics
dc.subjectHealth Policy
dc.subjectSDG 3 - Good Health and Well-being
dc.titleThe Impact of Raising Alcohol Taxes on Government Tax Revenue : Insights from Five European Countriesen
dc.type/dk/atira/pure/researchoutput/researchoutputtypes/contributiontojournal/article

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