Evidence map›Paper›PMID 33307302›Full record

ArticleDrug and alcohol dependence2021

Alcohol excise taxes as a percentage of retail alcohol prices in 26 OECD countries.

Anh P Ngo, Xuening Wang, Sandy Slater, Jamie F Chriqui, Frank J Chaloupka, Lin Yang, Lee Smith, Qing Li, Ce Shang

Abstract read
In one paragraph

Article in Drug and alcohol dependence, 2021. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 6 papers.

0numbers the graph read from it
0cells of the map it votes in
6citing 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

6 citing papers in PubMed.

  1. Observational
  2. Article
  3. Article
  4. Review
  5. Article
  6. Article
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

9 authors.

Anh P NgoInstitute for Health Research and Policy, The University of Illinois at Chicago, Chicago, Illinois, USA.
Xuening WangUniversity of Illinois at Chicago, Chicago, IL, USA.
Sandy SlaterConcordia University Wisconsin, Mequon, WI, USA.
Jamie F ChriquiInstitute for Health Research and Policy, The University of Illinois at Chicago, Chicago, Illinois, USA.
Frank J ChaloupkaInstitute for Health Research and Policy, The University of Illinois at Chicago, Chicago, Illinois, USA.
Lin YangDepartment of Cancer Epidemiology and Prevention Research, Alberta Health Services, Calgary, Canada; Departments of Oncology and Community Health Sciences, University of Calgary, Calgary, Canada.
Lee SmithThe Cambridge Centre for Sport and Exercise Sciences, Anglia Ruskin University, Cambridge, UK.
Qing LiCenter for Behavioral Epidemiology and Community Health, School of Public Health, San Diego State University, San Diego, CA, USA.
Ce ShangThe Ohio State University Wexner Medical Center, Columbus, OH, USA. Electronic address: Ce.Shang@osumc.edu.

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
US and International Evidence on Factors Leading to Tax Avoidance and Evasion and Their Impact on Drinking Behaviors and ConsequencesK99AA024810 · NIAAA · UNIVERSITY OF ILLINOIS AT CHICAGO · PI SHANG, CE · 2016 to 2017
$325k
NIAAA NIH HHS K99 AA024810NIAAA NIH HHS R00 AA024810
6 · The paper itself

Abstract

backgroundMany countries have implemented alcohol excise taxes. However, measures of excise taxes as a percentage of alcohol prices have not been systematically studied.

methodsData on the retail prices of alcoholic beverages sold in stores and excise taxes in 26 countries during 2003-2018 was from the Economist Intelligence Unit price city data and the Organization for Economic Co-operation and Development (OECD) tax database. The percentages of excise taxes in off-premise retail prices were derived as the ratio of taxes to prices at different price levels. Changes of excise taxes over time were assessed using negative binominal regressions.

resultsThe percentage of excise taxes in average off-premise alcohol prices was from 5 % in Luxembourg to 59 % in Iceland for beer, and from 0 % in France to 26 % in Iceland for wine. Excise taxes accounted for 5% of discount liquor prices in Czech Republic to 41 % in Sweden for Cognac, for 19 % in the United States (US) to 67 % in Sweden for Gin, for 13 % in the US to 63 % in Australia for Scotch Whisky six years old, and for 6 % in Iceland to 76 % in Sweden for Liqueur Cointreau. There were no significant changes in the percentage of excise taxes in alcohol prices over time in most countries except for Nordic countries. While wine had the lowest excise taxes, liquors had the highest tax burden.

conclusionTax burden on alcoholic beverages is low in OECD countries, indicating ample room for increasing alcohol excise taxes, particularly for beer and wine in those countries.

Indexed as

Alcoholic BeveragesBeerCommerceHumansMarketingOrganisation for Economic Co-Operation and DevelopmentTaxesUnited StatesWineAlcoholOECD countriesPercentage of excise taxesPrices

Identifiers

PMID33307302
PMCPMC7856250

What OpenQuestion holds

Textmetadata
LicenceTDM
Read underepoch 390

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.