Are Alcohol Taxation and Pricing Policies Regressive? Product-Level Effects of a Specific Tax and a Minimum Unit Price for Alcohol
Author(s) -
Brian Vandenberg,
Anurag Sharma
Publication year - 2015
Publication title -
alcohol and alcoholism
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.747
H-Index - 99
eISSN - 1464-3502
pISSN - 0735-0414
DOI - 10.1093/alcalc/agv133
Subject(s) - economics , per capita , unit price , consumption (sociology) , tax policy , econometrics , public economics , microeconomics , tax reform , population , medicine , sociology , social science , environmental health
To compare estimated effects of two policy alternatives, (i) a minimum unit price (MUP) for alcohol and (ii) specific (per-unit) taxation, upon current product prices, per capita spending (A$), and per capita consumption by income quintile, consumption quintile and product type.
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