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The complex attitudes to alcohol taxation
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics, Uppsala Center for Fiscal Studies.
2011 (English)In: Applied Economics, ISSN 0003-6846, E-ISSN 1466-4283, Vol. 43, no 24, 3355-3364 p.Article in journal (Refereed) Published
Abstract [en]

Alcoholic beverages are taxed at very different rates across the EU, which implies extensive cross-border shopping. Therefore, there is an ongoing debate about harmonization of alcohol taxes among countries. Sweden, with a tradition of high alcoholtaxes due to public health arguments, has the highest excise duties on spirits in the EU. But, because of this, the occurrence and possible problems caused by cross-border shopping are also extensive. Using a questionnaire survey I analyse the Swedes' attitudesto alcohol taxation and find that these two sides of the coin are important determinants. Many respondents want to decrease the alcohol tax, while some even want to increase it. Those most positive to alcohol taxation are those who regard increased alcoholconsumption as a worrying problem and those living in areas where many adults are treated for alcohol-related diseases. However, the ordered-probit analysis also shows that those who support the EU membership are more supportive of reduced taxation toharmonize the Swedish tax with those in other EU countries. Those who live in regions where privately imported alcohol is substantial are also more reluctant to alcohol taxation.

Place, publisher, year, edition, pages
2011. Vol. 43, no 24, 3355-3364 p.
National Category
URN: urn:nbn:se:uu:diva-132413DOI: 10.1080/00036841003636276ISI: 000295690600011OAI: oai:DiVA.org:uu-132413DiVA: diva2:357844
Available from: 2010-10-20 Created: 2010-10-20 Last updated: 2013-03-01Bibliographically approved

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Nordblom, Katarina
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Uppsala Center for Fiscal Studies
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