How To Design Excise Taxes On Alcoholic Beverages

This How to Note examines the complex interplay between excise taxes on alcohol and alcoholic beverages, their revenue yield, and the public health concerns related to alcohol consumption. The note suggests guidance on how countries can approach the design of excise taxes on alcohol based on theoretical principles as well as empirical evidence drawn from international experience. Key questions addressed include: How important is alcohol consumption, and what form does it take across countries of different income levels? What has been the trend in alcohol excise tax revenue? How can countries design simple excise regimes that yield revenue while having the potential to contribute to reducing the externalities and internalities caused by alcohol consumption?

The federal excise tax on alcoholic beverages is imposed at the manufacturer and importer level, based on the per unit production or importation of alcoholic beverages (eg: distilled spirits, wine, and beer) for sale in the U.S. market. Today, three main approaches drive interest in alcohol taxes: tax rates could be decreased to benefit firms in the industry; excise tax rates could be increased for deficit reduction; or excise tax rates could be increased to discourage the negative spillover effects of alcohol consumption. This book provides a brief historical overview of alcohol excise tax policy and a description of current law; analyzes alcohol excise tax rates based on some of the standard criteria for tax evaluation; and discusses bills introduced in the 113th Congress that would reduce current excise tax rates as well as possible approaches to raising alcohol excise tax rates.

Fighting the obesity epidemic has so far proven a difficult challenge, given the diversity of natural and processed foods, the complexity of food supply chains, and the fact that targeting excessive caloric consumption is far trickier than reducing overall consumption (as for tobacco). Nevertheless, efforts to curb caloric intake are gearing up and the experience from tobacco control has drawn much attention on a potential role for excise taxes in fighting obesity. Many related questions have therefore been raised as part of the IMF’s capacity development work: Should excises on unhealthy food be used to fight obesity? If so, under what conditions? What are the product and market characteristics that would help identify the relevant tax bases and the rates at which to tax them? While acknowledging that the scientific evidence keeps evolving, this note summarizes the ongoing debate and practice on food excises and on their potential role as a policy tool to fight the obesity epidemic, with a view to assist policymakers in deciding whether to go forward, and if so, how.How to Apply Excise Taxes to Fight Obesity

Alcohol is a killerâ€"1 of every 13 deaths in the United States is alcohol-related. In addition, 5 percent of the population consumes 50 percent of the alcohol. The authors take a close look at the problem in a "classy little study," as The Washington Post called this book. The Library Journal states, "...[T]his is one book that addresses solutions....And it's enjoyably readable....This is an excellent review for anyone in the alcoholism prevention business, and good background reading for the interested layperson." The Washington Post agrees: the book "...likely will wind up on the bookshelves of counselors, politicians, judges, medical professionals, and law enforcement officials throughout the country."

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.