通过消费税改革推动适度饮酒：以澳大利亚啤酒为例

IF 1 4区经济学 Q3 ECONOMICS

Australian Economic Review Pub Date : 2025-05-08 DOI:10.1111/1467-8462.70006

Kym Anderson

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引用次数: 0

摘要

澳大利亚对酒精消费征收的税比大多数其他富裕经济体都要高。在澳大利亚，低酒精啤酒的消费税比普通啤酒低，这鼓励了人们转向低酒精啤酒，但这种激励措施并不适用于包装好的中等强度啤酒。如果中等强度啤酒的税率降低，比如降低到低强度啤酒的税率，人们会消费更多还是更少的酒精？这项研究估计了这种政策变化可能导致的需求变化。研究发现，啤酒、葡萄酒和烈性酒的饮酒量都可能下降，但总降幅仅略高于1%。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

Nudging Alcohol Moderation via Excise Tax Reform: The Case of Beer in Australia

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Nudging Alcohol Moderation via Excise Tax Reform: The Case of Beer in Australia

Australia taxes alcohol consumption more than most other affluent economies. A switch to low-alcohol beer has been encouraged in Australia by it being subject to a lower rate of excise tax than regular beer, but no such incentive applies to packaged mid-strength beer. Would more or less alcohol be consumed if the tax rates for mid-strength beer were lowered, for example to those for low-strength beer? This study estimates changes in demand that could result from such a policy change. It finds that alcohol consumption from each of beer, wine and spirits could fall, but by only a little more than 1% in total.

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来源期刊

Australian Economic Review ECONOMICS-

CiteScore

1.90

自引率

10.00%

发文量

期刊介绍： An applied economics journal with a strong policy orientation, The Australian Economic Review publishes high-quality articles applying economic analysis to a wide range of macroeconomic and microeconomic topics relevant to both economic and social policy issues. Produced by the Melbourne Institute of Applied Economic and Social Research, it is the leading journal of its kind in Australia and the Asia-Pacific region. While it is of special interest to Australian academics, students, policy makers, and others interested in the Australian economy, the journal also considers matters of international interest.