文章基本信息

标题：Optimal alcohol taxes for Australia
本地全文：下载
作者：Fogarty, James Joseph
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2011
出版社：Food Distribution Research Society
摘要：Objective: To estimate welfare maximising tax rates for beer, wine, and spirits using a mathematical model that considers both the welfare loss alcohol taxes impose on non-abusive consumers and the welfare gains due to alcohol taxes reducing externality costs. Results: Optimal per litre of pure alcohol (LAL) tax rates are substantially different to both current alcohol tax rates and the uniform tax rate recommended as part of the 2010 Australian Government Tax Review. Given an individual consumer utility decision model, the best estimate values of the welfare maximising LAL tax rates are: $37 for beer, $11 for wine, $50 for spirits, and $77 for ready-to-drink spirits. Conclusion: As externality costs and the responsiveness of consumers to price changes are different for each alcohol type, community welfare is maximised by setting beverage specific LAL tax rates.
关键词：Tax;Alcohol;Externalities