Evidence map›Paper›PMID 32236765›Full record

ArticleThe European journal of health economics : HEPAC : health economics in prevention and care2020

The pass-through of alcohol excise taxes to prices in OECD countries.

Ce Shang, Anh Ngo, Frank J Chaloupka

Abstract read
In one paragraph

Article in The European journal of health economics : HEPAC : health economics in prevention and care, 2020. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 11 papers.

0numbers the graph read from it
0cells of the map it votes in
11citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

11 citing papers in PubMed.

  1. How tax structures for retail cannabis shape cannabis use among youth and young adults: evidence from a volumetric choice experiment.The European journal of health economics : HEPAC : health economics in prevention and care · 2026
    Article
  2. Article
  3. Article
  4. The Tax Incidence and Tax Pass-Through of Smokeless Tobacco in the US.International journal of environmental research and public health · 2024
    Article
  5. Review
  6. Article
  7. Article
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4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

3 authors.

Ce ShangDepartment of Internal Medicine, The Ohio State University Wexner Medical Center, Columbus, Ohio, USA. Ce.Shang@osumc.edu.ORCID http://orcid.org/0000-0002-8838-4250
Anh NgoOklahoma Tobacco Research Center, Stephenson Cancer Center, University of Oklahoma Health Sciences Center, Oklahoma City, USA.
Frank J ChaloupkaHealth Policy Center, Institute for Health Research and Policy, University of Illinois at Chicago, Chicago, USA.

Funding

US and International Evidence on Factors Leading to Tax Avoidance and Evasion and Their Impact on Drinking Behaviors and ConsequencesR00AA024810 · NIAAA · UNIVERSITY OF OKLAHOMA HLTH SCIENCES CTR · PI SHANG, CE · 2018 to 2020
$741k
NIAAA NIH HHS R00 AA024810NIAAA NIH HHS R00 AA024810-03
6 · The paper itself

Abstract

Tax pass-through rates to prices measure how much prices increase when taxes are increased by one unit, which will in turn determine the effectiveness of taxation policies in reducing substance use. Using longitudinal data of alcohol prices and excise taxes from 27 Organization for Economic Cooperation and Development (OECD) countries from 2003 to 2016, we estimate the tax pass-through rates to prices for a variety of alcoholic beverages-beer (1.24; 95% CIs: [0.67, 1.81]), wine (2.4; 95% CIs: [1.7, 3.11]), Cognac (1.71; 95% CIs: [1.07, 2.35]), Gin (0.85; 95% CIs: [0.34, 1.35]), Scotch whisky (1.14; 95% CIs: [0.52, 1.75]), and Liqueur Cointreau (1.98; 95% CIs: [1.21, 2.76]). While excise taxes on wine, Cognac, and Liqueur Cointreau are over-shifted to prices, taxes on Gin are exact- or under-shifted. Excise taxes on beer and Scotch whisky are likely over-shifted to prices, but the tax pass-through rates for these beverages are not significantly different from 1 and we cannot completely rule out exact pass-through of taxes to prices. The tax pass-through to prices for most beverage types is also higher for higher-priced products. Dynamic model further shows a lagged impact of wine and beer taxes on prices, indicating pricing strategies that may target lower-priced beer and wine.

Indexed as

Alcohol DrinkingAlcoholic BeveragesCommerceCosts and Cost AnalysisHumansOrganisation for Economic Co-Operation and DevelopmentPublic PolicyTaxesAlcohol excise taxesAlcoholic beveragesPricesTax pass-through rates

Identifiers

PMID32236765
PMCPMC9996670

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Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.