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Alcohol taxation and regulation in the European Union

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  • Sijbren Cnossen

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  • Sijbren Cnossen, 2007. "Alcohol taxation and regulation in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(6), pages 699-732, December.
    • Handle: RePEc:kap:itaxpf:v:14:y:2007:i:6:p:699-732
    DOI: 10.1007/s10797-007-9035-y
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    References listed on IDEAS

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    1. Felicity Barker, 2002. "Consumption Externalities and the Role of Government: The Case of Alcohol," Treasury Working Paper Series 02/25, New Zealand Treasury.
    2. Grossman, Michael & Chaloupka, Frank J & Sirtalan, Ismail, 1998. "An Empirical Analysis of Alcohol Addiction: Results from the Monitoring the Future Panels," Economic Inquiry, Western Economic Association International, vol. 36(1), pages 39-48, January.
    3. de Bovenberg, A Lans & Mooij, Ruud A, 1994. "Environmental Levies and Distortionary Taxation," American Economic Review, American Economic Association, vol. 84(4), pages 1085-1089, September.
    4. Henry Saffer & Frank Chaloupka, 1994. "Alcohol Tax Equalization and Social Costs," Eastern Economic Journal, Eastern Economic Association, vol. 20(1), pages 33-43, Winter.
    5. Farrell, Susan & Manning, Willard G. & Finch, Michael D., 2003. "Alcohol dependence and the price of alcoholic beverages," Journal of Health Economics, Elsevier, vol. 22(1), pages 117-147, January.
    6. Vidar Christiansen & Stephen Smith, 2001. "The Economics of Duty-Free Shopping," CESifo Working Paper Series 595, CESifo.
    7. Ziggy Macdonald & Michael A. Shields, 2001. "The Impact of Alcohol Consumption on Occupational Attainment in England," Economica, London School of Economics and Political Science, vol. 68(271), pages 427-453, August.
    8. Markowitz, Sara, 2005. "Alcohol, Drugs and Violent Crime," International Review of Law and Economics, Elsevier, vol. 25(1), pages 20-44, March.
    9. repec:bla:econom:v:68:y:2001:i:271:p:427-53 is not listed on IDEAS
    10. Sara Markowitz, 2000. "An Economic Analysis of Alcohol, Drugs, and Violent Crime in the National Crime Victimization Survey," NBER Working Papers 7982, National Bureau of Economic Research, Inc.
    11. Chaloupka, Frank J & Saffer, Henry & Grossman, Michael, 1993. "Alcohol-Control Policies and Motor-Vehicle Fatalities," The Journal of Legal Studies, University of Chicago Press, vol. 22(1), pages 161-186, January.
    12. Peter A. Diamond, 1973. "Consumption Externalities and Imperfect Corrective Pricing," Bell Journal of Economics, The RAND Corporation, vol. 4(2), pages 526-538, Autumn.
    13. Kenkel, Donald S, 1996. "New Estimates of the Optimal Tax on Alcohol," Economic Inquiry, Western Economic Association International, vol. 34(2), pages 296-319, April.
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    Citations

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    Cited by:

    1. Adrian R. Fleissig, 2016. "Changing Trends in U.S. Alcohol Demand," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 44(3), pages 263-276, September.
    2. Clements, Kenneth W. & Mariano, Marc Jim M. & Verikios, George & Wong, Berwyn, 2022. "How elastic is alcohol consumption?," Economic Analysis and Policy, Elsevier, vol. 76(C), pages 568-581.
    3. Pierre Pestieau & Gregory Ponthiere, 2012. "Myopia, regrets, and risky behaviors," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(2), pages 288-317, April.
    4. Petr David & Lucie Formanová & Adam Lisický & Kristýna Torkošová & Michaela Vetráková, 2020. "The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(3), pages 597-604.
    5. Evan Herrnstadt & Ian Parry & Juha Siikamäki, 2015. "Do alcohol taxes in Europe and the US rightly correct for externalities?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 73-101, February.
    6. Rachel Griffith & Martin O’Connell & Kate Smith, 2022. "Price Floors and Externality Correction," The Economic Journal, Royal Economic Society, vol. 132(646), pages 2273-2289.
    7. Johansson, Per & Pekkarinen, Tuomas & Verho, Jouko, 2014. "Cross-border health and productivity effects of alcohol policies," Journal of Health Economics, Elsevier, vol. 36(C), pages 125-136.
    8. Henry Yeomans, 2019. "Regulating drinking through alcohol taxation and minimum unit pricing: A historical perspective on alcohol pricing interventions," Regulation & Governance, John Wiley & Sons, vol. 13(1), pages 3-17, March.
    9. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
    10. Haavio, Markus & Kotakorpi, Kaisa, 2011. "The political economy of sin taxes," European Economic Review, Elsevier, vol. 55(4), pages 575-594, May.
    11. Kym Anderson, 2019. "Excise and Import Taxes on Wine Versus Beer and Spirits: An International Comparison," World Scientific Book Chapters, in: Kym Anderson (ed.), The International Economics of Wine, chapter 18, pages 437-459, World Scientific Publishing Co. Pte. Ltd..
    12. Griffith, Rachel & O’Connell, Martin & Smith, Kate, 2019. "Tax design in the alcohol market," Journal of Public Economics, Elsevier, vol. 172(C), pages 20-35.
    13. Rachel Griffith & Martin O'Connell & Kate Smith, 2017. "Design of optimal corrective taxes in the alcohol market," IFS Working Papers W17/02, Institute for Fiscal Studies.
    14. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Economics Working Paper Series 1427, University of St. Gallen, School of Economics and Political Science.
    15. Sijbren Cnossen, 2020. "Excise Taxation for Domestic Resource Mobilization," CESifo Working Paper Series 8442, CESifo.
    16. James Fogarty, 2010. "The Demand For Beer, Wine And Spirits: A Survey Of The Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 24(3), pages 428-478, July.
    17. Sijbren Cnossen & D. Forrest & S. Smith, 2009. "Taxation and regulation of smoking, drinking and gambling in the European Union," CPB Special Publication 76.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    18. Glenn Jenkins & CHUN-YAN KUO & Andrey Klevchuk, 2007. "Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic," Development Discussion Papers 2007-01, JDI Executive Programs.
    19. Sara Markowitz & Erik Nesson & Eileen Poe-Yamagata & Curtis Florence & Partha Deb & Tracy Andrews & Sarah Beth L. Barnett, 2012. "Estimating the Relationship between Alcohol Policies and Criminal Violence and Victimization," German Economic Review, Verein für Socialpolitik, vol. 13(4), pages 416-435, November.
    20. Luqman Tariq & Matthijs van den Berg & Rudolf T Hoogenveen & Pieter H M van Baal, 2009. "Cost-Effectiveness of an Opportunistic Screening Programme and Brief Intervention for Excessive Alcohol Use in Primary Care," PLOS ONE, Public Library of Science, vol. 4(5), pages 1-8, May.
    21. Nelson, Jon P., 2014. "Estimating the price elasticity of beer: Meta-analysis of data with heterogeneity, dependence, and publication bias," Journal of Health Economics, Elsevier, vol. 33(C), pages 180-187.
    22. Sijbren Cnossen, 2006. "Alcohol taxation and regulation in the European Union," CPB Discussion Paper 76.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    23. James Fogarty & Giri Parameswaran, 2017. "Alcohol Sin Taxes," Working Papers 257211, University of Western Australia, School of Agricultural and Resource Economics.
    24. Kym Anderson, 2010. "Excise and Import Taxes on Wine vs Beer and Spirits: An International Comparison," Wine Economics Research Centre Working Papers 2010-05, University of Adelaide, Wine Economics Research Centre.

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    More about this item

    Keywords

    Alcohol taxation; European Union; External costs; Social costs; H2; H8;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H8 - Public Economics - - Miscellaneous Issues

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