Pricing of alcohol
نویسنده
چکیده
The most common measure by which the public sector at local, state or national level has affected the economic availability of alcoholic beverages is taxation in its different forms. These include, among others, setting excise duties or value added taxes on alcoholic beverages. Historically, the most common reason for taxing alcoholic beverages has been to acquire financial resources for the public sector (Babor et al., 2010). However, the effects of price changes on alcohol consumption and related harm are the same regardless as to whether the changes in taxes – leading to price changes – are motivated by fiscal, social order or public health interests.
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