Evidence map›Paper›PMID 40874936›Full record

ArticleDrug and alcohol review2025

Alcohol Excise Taxation, Tax Share and Revenue in the European Union and the United Kingdom in 2022: An Overview and Modelling Analysis.

Jürgen Rehm, Daniela Correia, Ahmed S Hassan, Jakob Manthey, Pol Rovira, Kevin D Shield, Carina Ferreira-Borges, Maria Neufeld, Mindaugas Štelemėkas

Abstract read
In one paragraph

Article in Drug and alcohol review, 2025. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 4 papers.

0numbers the graph read from it
0cells of the map it votes in
4citing 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

4 citing papers in PubMed.

  1. 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

9 authors.

Jürgen RehmInstitute for Mental Health Policy Research, Centre for Addiction and Mental Health, Toronto, Canada.ORCID 0000-0001-5665-0385
Daniela CorreiaWHO Regional Office for Europe, Copenhagen, Denmark.
Ahmed S HassanInstitute for Mental Health Policy Research, Centre for Addiction and Mental Health, Toronto, Canada.ORCID 0000-0001-8878-5567
Jakob MantheyDepartment of Psychiatry and Psychotherapy, Centre of Interdisciplinary Addiction Research, University Medical Center Hamburg-Eppendorf, Hamburg, Germany.ORCID 0000-0003-1231-3760
Pol RoviraProgram on Substance Abuse & WHO European Region Collaborating Centre at Public Health Institute of Catalonia, Barcelona, Spain.
Kevin D ShieldInstitute for Mental Health Policy Research, Centre for Addiction and Mental Health, Toronto, Canada.
Carina Ferreira-BorgesWHO Regional Office for Europe, Copenhagen, Denmark.
Maria NeufeldWHO Regional Office for Europe, Copenhagen, Denmark.
Mindaugas ŠtelemėkasHealth Research Institute, Faculty of Public Health, Lithuanian University of Health Sciences, Kaunas, Lithuania.

Funding

Evaluation of the impact of alcohol control policies on morbidity and mortality in Lithuania and other Baltic statesR01AA028224 · NIAAA · CENTRE FOR ADDICTION AND MENTAL HEALTH · PI REHM, JUERGEN T, ŠTELEMĖKAS, MINDAUGAS · 2020 to 2024
$2.2M
NIAAA NIH HHS R01 AA028224NIAAA NIH HHS R01AA028224
6 · The paper itself

Abstract

introductionAlthough increases in alcohol excise taxation have been identified as one of the 'best buys' of the World Health Organization to reduce alcohol consumption and attributable harm, excise tax shares-the proportion of excise tax included in retail prices of alcoholic beverages-remain low in Europe. Revenue derived from alcohol excise taxation, and how it is affected by changes in alcohol excise taxation, has not yet been widely explored.

methodsWe conducted a search for revenues generated from alcohol excise taxation in all European Union (EU) countries and the United Kingdom between 2017 and 2022. We then calculated the average excise tax share for alcoholic beverages for 2022. Using regression analysis, we predict tax revenue per capita from the tax share, type of alcohol excise taxation, recorded and unrecorded consumption and prevalence of past-year drinking. To illustrate the potential for revenue increases, we conducted a case study on Germany.

resultsIn 2022, average revenue from alcohol excise taxation (119 euros per capita) and excise tax share (17.3%) were low in the EU countries and the United Kingdom, but showed sizable variation. The association between excise tax share and revenue from excise taxation was very high, with a Pearson correlation of 0.888 (0.720-0.958; df = 16; p < 0.0001). In regression analyses, only the excise tax share significantly predicted tax revenue. DISCUSSION AND

conclusionsMarked revenue gains could be achieved in several countries having low tax shares by instituting increases in excise tax share, with only small effects on consumer prices.

Indexed as

Alcohol DrinkingAlcoholic BeveragesTaxesCommerceEuropean UnionHumansUnited Kingdomalcoholconsumer priceEuropeexcise taxationrevenuetax share

Identifiers

PMID40874936
PMCPMC12581925

What OpenQuestion holds

Textmetadata
LicenceCC BY-NC-ND
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Registered trials

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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.