Investigating Indicators to Assess and Support Alcohol Taxation Policy: Results From the International Alcohol Control (IAC) Study
نویسندگان
1 SHORE & Whariki Research Centre, College of Health, Massey University, Auckland, New Zealand
2 Department of Public Health, Faculty of Medicine, University of Kelaniya, Ragama, Sri Lanka
3 Faculty of Pharmacy, Mahasarakham University (MSU), Kham Riang, Thailand
4 Cambodia Movement for Health, Phnom Penh, Cambodia
5 PROESA, Universidad Icesi, Cali, Colombia
6 Department of Community Medicine and Public Health, Institute of Medicine, Kathmandu, Nepal
7 Finnish Institute for Health and Welfare, Helsinki, Finland
8 Cambodia Movement for Health, Phnom Penh, Cambodia
9 Canadian Institute for Substance Use Research, University of Victoria, Victoria, BC, Canada
10 Department of Social Work, University of Botswana, Gaborone, Botswana
11 Faculty of Pharmacy, Mahasarakham University (MSU), Kham Riang, Thailand
12 Department of Community Medicine and Public Health, Institute of Medicine, Kathmandu, Nepal
13 Norwegian Institute of Public Health, Oslo, Norway
14 Thuongmai University, Hanoi, Vietnam
15 Canadian Institute for Substance Use Research, University of Victoria, Victoria, BC, Canada
16 Dutch Institute for Alcohol Policy STAP, Utrecht, The Netherlands
17 EpiMetrics.Inc, Manila, Philippines
18 SHORE & Whariki Research Centre, College of Health, Massey University, Auckland, New Zealand
19 SHORE & Whariki Research Centre, College of Health, Massey University, Auckland, New Zealand
20 SHORE & Whariki Research Centre, College of Health, Massey University, Auckland, New Zealand
21 Department of Epidemiology, National Institute of Mental Health and Neuro Sciences, Bangalore, India
22 Centre for Alcohol Policy Research (CAPR), School of Psychology and Public Health, La Trobe University, Melbourne, VIC, Australia
23 Queen’s University Belfast, Belfast, UK
24 National Institute of Mental Health and Neurosciences, Kamataka, India
25 Faculty of Pharmacy, Mahasarakham University (MSU), Kham Riang, Thailand
26 Chinese Center for Disease Control and Prevention, Beijing, China
27 PROESA, Universidad Icesi, Cali, Colombia
28 PROESA, Universidad Icesi, Cali, Colombia
29 Department of Public Health, Adeleke University, Ede, Nigeria
30 Institute of Economic Affairs, Nairobi, Kenya
31 PROESA, Universidad Icesi, Cali, Colombia
32 Queen’s University Belfast, Belfast, UK
33 Faculty of Pharmacy, University of Health Sciences, Vientiane, Lao People's Democratic Republic
34 Lithuanian University of Health Sciences, Kaunas, Lithuania
35 Centre for Addiction and Mental Health, Toronto, ON, Canada
doi
10.34172/ijhpm.8551چکیده
Alcohol taxation is a key policy to reduce consumption and alcohol harm but evidence on tax design and indicators to assess taxation policy are lacking. Tax design and two indicators: tax as a share of lowest retail price and affordability, were investigated in eight high-income and nine middle-income jurisdictions. Collaborators populated the International Alcohol Control (IAC) study online Alcohol Policy Tool, providing measures of tax design, tax rates; and typical lowest prices available for retail take-away alcohol. These data were used to calculate tax/share of retail price. Affordability of alcohol was assessed against gross national income (GNI) per capita. High-income jurisdictions had higher tax/share and higher affordability on average compared with middle-income jurisdictions. Over the sample as a whole there was no association between these two indicators of tax policy. The tax designs used also varied with high-income jurisdictions more likely to use specific excise tax reflecting potency and middle-income jurisdictions more likely to utilise ad valorem and specific volume based taxes and to use more than one method across a beverage. Increased alcohol taxation to reduce alcohol consumption and harm is established as a high impact policy and is believed to work by affecting affordability. However, less is known about the best taxation methods to reduce affordability or the best measures to monitor and compare alcohol taxation between countries and over time. In this sample of high- and middle-income jurisdictions tax/price share was not found to predict affordability, suggesting the need to further research indicators of alcohol affordability.
