Investigating Indicators to Assess and Support Alcohol Taxation Policy: Results From the International Alcohol Control (IAC) Study.

IF 5.1 3区 医学 Q2 HEALTH CARE SCIENCES & SERVICES
Sally Casswell, Karl Parker, Steve Randerson, Taisia Huckle, Lathika Athauda, Aravind Banavaram, Sarah Callinan, Orfhlaith Campbell, Surasak Chaiyasong, Song Dearak, Laura Romero-Garcia, Gopalkrishna Gururaj, Romtawan Kalapat, Khem Karki, Thomas Karlsson, Mom Kong, Shiwei Liu, Norman Maldonado, Juan Felipe González-Mejía, Tim Naimi, Keitseope Nthomang, Opeyemi Oladunni, Kwame Owino, Juan Herrera-Palacio, Phasith Phatchana, Pranil Pradhan, Ingeborg Rossow, Gillian Shorter, Vanlounny Sibounheuang, Mindaugas Štelemėkas, Dao The Son, Kate Vallance, Wim van Dalen, Ashley Wettlaufer, Arianne Zamora
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Abstract

Alcohol taxation is a key policy to reduce consumption and alcohol harm but evidence on tax design and indicators to assess taxation policy are lacking. Tax design and two indicators: tax as a share of lowest retail price and affordability, were investigated in eight high-income and nine middle-income jurisdictions. Collaborators populated the International Alcohol Control (IAC) study online Alcohol Policy Tool, providing measures of tax design, tax rates; and typical lowest prices available for retail take-away alcohol. These data were used to calculate tax/share of retail price. Affordability of alcohol was assessed against gross national income (GNI) per capita. High-income jurisdictions had higher tax/share and higher affordability on average compared with middle-income jurisdictions. Over the sample as a whole there was no association between these two indicators of tax policy. The tax designs used also varied with high-income jurisdictions more likely to use specific excise tax reflecting potency and middle-income jurisdictions more likely to utilise ad valorem and specific volume based taxes and to use more than one method across a beverage. Increased alcohol taxation to reduce alcohol consumption and harm is established as a high impact policy and is believed to work by affecting affordability. However, less is known about the best taxation methods to reduce affordability or the best measures to monitor and compare alcohol taxation between countries and over time. In this sample of high- and middle-income jurisdictions tax/price share was not found to predict affordability, suggesting the need to further research indicators of alcohol affordability.

Abstract Image

Abstract Image

调查评估和支持酒精税收政策的指标:来自国际酒精控制(IAC)研究的结果
酒精税是减少消费和酒精危害的一项关键政策,但缺乏关于税收设计的证据和评估税收政策的指标。在8个高收入和9个中等收入司法管辖区调查了税收设计和两个指标:税收占最低零售价格的比例和可负担性。国际酒精控制(IAC)研究在线酒精政策工具的合作者提供税收设计,税率;还有零售外带酒的最低价格。这些数据被用来计算零售价格的税/股。根据人均国民总收入(GNI)评估了酒精的可负担性。与中等收入司法管辖区相比,高收入司法管辖区的税收/份额和平均负担能力更高。在整个样本中,这两个税收政策指标之间没有关联。所使用的税收设计也各不相同,高收入司法管辖区更有可能使用反映效力的特定消费税,而中等收入司法管辖区更有可能使用从价和特定数量税,并在饮料中使用多种方法。增加酒精税以减少酒精消费和危害是一项影响很大的政策,据信通过影响可负担性来发挥作用。然而,对于降低可负担性的最佳征税方法或监测和比较国家之间和不同时期酒精税收的最佳措施,人们所知甚少。在这个高收入和中等收入管辖区的样本中,没有发现税收/价格份额可以预测可负担性,这表明需要进一步研究酒精可负担性指标。
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来源期刊
International Journal of Health Policy and Management
International Journal of Health Policy and Management Health Professions-Health Information Management
CiteScore
5.40
自引率
14.30%
发文量
142
审稿时长
9 weeks
期刊介绍: International Journal of Health Policy and Management (IJHPM) is a monthly open access, peer-reviewed journal which serves as an international and interdisciplinary setting for the dissemination of health policy and management research. It brings together individual specialties from different fields, notably health management/policy/economics, epidemiology, social/public policy, and philosophy into a dynamic academic mix.
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