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Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues
journal contributionposted on 06.12.2017, 00:00 authored by Christopher DoranChristopher Doran, J Byrnes, L Cobiac, B Vandenberg, T Vos
Objective: To examine health and economic implications of modifying taxation of alcohol in Australia. Design and setting: Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Main outcome measures: Alcohol consumption, taxation revenue, disability adjusted life-years (DALYs) averted and health care costs averted.