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Introduction: We retrospectively studied the societal value of lost health due to alcohol use and compared it with excise taxes on alcohol sales for India in 2019. Methods: We estimated the overall alcohol‐attributable disease burden using disability‐adjusted life‐years (DALY) for India and its 30 states for all causes with alcohol use as a risk factor from the GBD 2019 Study. The societal value of lost health was calculated using value of life‐year (VLY) approach by multiplying region‐specific factors from 'Global Health 2035', 2019–2020 GDP per capita and DALYs. We acquired the national and state‐level (top 10 states) alcohol sales excise taxes from the Reserve Bank of India. Net losses were assessed by subtracting the revenue collected from excise taxes from VLY. All values are in Indian rupees (INR). Results: The societal value of health lost due to alcohol use in India was 6.2 (95% uncertainty interval 4.8, 7.8) trillion INR in 2019. The absolute state‐level values varied from 7.3 (4.7, 10.4) billion INR in Mizoram to 1.1 (0.8, 1.4) trillion INR in Maharashtra. The per capita values ranged from 950.2 (642.9, 1285.3) INR for Bihar to 61,332 (39,273.7, 87,288.5) INR for Mizoram. Nationally, excise tax collection from alcohol sales was 1.8 trillion INR depicting a net loss of 4.4 (3.1, 6.0) trillion. Maharashtra had the largest absolute and per capita net loss. Discussion and Conclusions: These are novel estimates depicting the net losses due to alcohol use in India with direct policy implications to disincentivise sales and adequately raise taxes. [ABSTRACT FROM AUTHOR]

We find that sin-good purchases are highly concentrated, with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin-tax burdens are poorly explained by demographics (including income) but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters comprise 8% of households, pay 63% of sin taxes, and are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households. [ABSTRACT FROM AUTHOR]

The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus of this article. Particular attention is given to the taxation of soft drinks and cosmetics. We examine the income distribution and tax revenue impacts using the commodity data from the household expenditure survey by and the effective tax rates expressed as a percentage of the value of the final consumption of each item. As in many developing countries, taxes on alcoholic beverages and tobacco products are found to be regressive. The most regressive excise taxes are on soft drinks and cosmetics. Households across the economy pay more in excise taxes on cosmetics than they do on either alcoholic beverages or tobacco products. Relative to the level of household expenditures, the burden of the excise taxes on cosmetics is highest for households in the lowest quintile of total expenditures. The impact of soft drinks in creating obesity is likely to be much greater for high income households whose total consumption per household is twice that of low-income households. [ABSTRACT FROM AUTHOR]

Background: There is a yet unmet opportunity to utilize data on taxes and individual behaviors to yield insight for analyzing studies involving alcohol and cigarette use. Objectives: To inform the direction and strength of their mutual associations by leveraging the fact that taxation can affect individual consumption, but individual consumption cannot affect taxation. Methods: We linked state-level data on cigarette and beer taxes in 2009–2020 with individual-level data on self-reported current cigarette and alcohol use from the Behavioral Risk Factor Surveillance System, a telephone survey by the Centers for Disease Control and Prevention that is representative of the population of each state in the United States. We constructed linear and logistic models to examine associations between a $1 increase in cigarette taxes per pack and a $1 increase in beer taxes per gallon and self-reported cigarette use and alcohol consumption (assessed as any current intake, average drinks/day, heavy drinking, and binge drinking), adjusting for survey year and individual characteristics. Results: Among 2,968,839,352 respondents (49% male), a $1 increase in beer taxes was associated with.003 (95% confidence interval [CI] −.013,.008) fewer drinks/day and lower odds of any drinking (odds ratio [OR] =.81 95%CI.80,.83), heavy drinking (OR =.96 95%CI.93,.99), binge drinking (OR =.82 95%CI.80,.83), and smoking (OR =.98 95%CI.96, 1.00). In contrast, a $1 increase in cigarette taxes was associated with lower odds of smoking (OR =.94 95%CI.94,.95) but.007 (95%CI.005,.010) more drinks/day, and higher odds of any drinking (OR = 1.10 95%CI 1.10, 1.11), heavy drinking (OR = 1.02 95%CI 1.01, 1.02), and binge drinking (OR =.82 95%CI.80,.83). Conclusion: Higher beer taxes were associated with lower odds of drinking and smoking, but higher cigarette taxes were associated with lower odds of smoking and higher alcohol consumption. These results suggest that alcohol intake may be a determinant of cigarette use rather than cigarette use as a determinant of alcohol intake. [ABSTRACT FROM AUTHOR]

Chronic liver disease (CLD) causes 1.8% of all deaths in Europe, many of them from liver cancer. We estimated the impact of several policy interventions in France, the Netherlands, and Romania. We used a validated microsimulation model to assess seven different policy scenarios in 2022–2030: a minimum unit price (MUP) of alcohol of €0.70 or €1, a volumetric alcohol tax, a sugar-sweetened beverage (SSB) tax, food marketing restrictions, plus two different combinations of these policies compared against current policies (the 'inaction' scenario). All policies reduced the burden of CLD and liver cancer. The largest impact was observed for a MUP of €1, which by 2030 would reduce the cumulative incidence of CLD by between 7.1% to 7.3% in France, the Netherlands, and Romania compared with inaction. For liver cancer, the corresponding reductions in cumulative incidence were between 4.8% to 5.8%. Implementing a package containing a MUP of €0.70, a volumetric alcohol tax, and an SSB tax would reduce the cumulative incidence of CLD by between 4.29% to 4.71% and of liver cancer by between 3.47% to 3.95% in France, the Netherlands, and Romania. The total predicted reduction in healthcare costs by 2030 was greatest with the €1 MUP scenario, with a reduction for liver cancer costs of €8.18M and €612.49M in the Netherlands and France, respectively. Policy measures tackling primary risk factors for CLD and liver cancer, such as the implementation of a MUP of €1 and/or a MUP of €0.70 plus SSB tax could markedly reduce the number of Europeans with CLD or liver cancer. Policymakers must be aware that alcohol and obesity are the two leading risk factors for chronic liver disease and liver cancer in Europe and both are expected to increase in the future if no policy interventions are made. This study assessed the potential of different public health policy measures to mitigate the impact of alcohol consumption and obesity on the general population in three European countries: France, the Netherlands, and Romania. The findings support introducing a €1 minimum unit price for alcohol to reduce the burden of chronic liver disease. In addition, the study shows the importance of targeting multiple drivers of alcohol consumption and obesogenic products simultaneously via a harmonized fiscal policy framework, to complement efforts being made within health systems. These findings should encourage policymakers to introduce such policy measures across Europe to reduce the burden of liver disease. The modeling methods used in this study can assist in structuring similar modeling in other regions to expand on this study's findings. [Display omitted] • A microsimulation model was used to predict the impact of alcohol and obesity on chronic liver disease and liver cancer. • Policies modelled included: MUP of €0.70 and €1, volumetric alcohol tax, SSB tax and food marketing restrictions. • The model projected an increase in the number of new cases in France, the Netherlands and Romania with no interventions. • Evidence supports introducing a €1 MUP for alcohol to reduce the burden of chronic liver disease across Europe. • This study shows the importance of targeting multiple drivers of alcohol consumption and obesity simultaneously. [ABSTRACT FROM AUTHOR]

The Dietary Guidelines for Americans, 2020–2025 recommends non-drinking or no more than 2 drinks for men or 1 drink for women in a day. However, even at lower levels, alcohol use increases the risk for certain cancers. This study estimated mean annual alcohol-attributable cancer deaths and the number of cancer deaths that could potentially be prevented if all U.S. adults who drank in excess of the Dietary Guidelines had instead consumed alcohol to correspond with typical consumption of those who drink within the recommended limits. Among U.S. residents aged ≥20 years, mean annual alcohol-attributable cancer deaths during 2020–2021 that could have been prevented with hypothetical reductions in alcohol use were estimated. Mean daily alcohol consumption prevalence estimates from the 2020–2021 Behavioral Risk Factor Surveillance System, adjusted to per capita alcohol sales to address underreporting of drinking, were applied to relative risks to calculate population-attributable fractions for cancers that can occur from drinking alcohol. Analyses were conducted during February–April 2023. In the U.S., an estimated 20,216 cancer deaths were alcohol-attributable/year during 2020–2021 (men: 14,562 [72.0%]; women: 5,654 [28.0%]). Approximately 16,800 deaths (83% of alcohol-attributable cancer deaths, 2.8% of all cancer deaths) could have been prevented/year if adults who drank alcohol in excess of the Dietary Guidelines had instead reduced their consumption to ≤2 drinks/day for men or ≤1 drink/day for women. Approximately 650 additional deaths could have been prevented annually if men consumed 1 drink/day, instead of 2. Implementing evidence-based alcohol policies (e.g., increasing alcohol taxes, regulating alcohol outlet density) to decrease drinking could reduce alcohol-attributable cancers, complementing clinical interventions. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Abant Social Sciences / Abant Sosyal Bilimler Dergisi is the property of Journal of Abant Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

On July 9, 2021, President Joe Biden issued an executive order aimed at promoting competition in the adult beverage industry. As mandated by the executive order, the Department of the Treasury—with the assistance of the Department of Justice, Federal Trade Commission, and Alcohol and Tobacco Tax and Trade Bureau (TTB)—released a report detailing anticompetitive practices in the American markets for beer, wine, and spirits. The report concluded that several winemaking practice regulations inflicted an unjustified regulatory burden on producers. Therefore, the Treasury ordered the TTB to evaluate its regulations and eliminate any obstacles to competition. This Note first discusses the regulatory frameworks of prominent wine regions across the world, then examines the underlying policy of wine legislation. This Note argues that the TTB should modernize wine regulations and adopt more stringent standards in further rulemaking to comply with federal antitrust law in the United States. [ABSTRACT FROM AUTHOR]

The article discusses the complexities of regulating harmful substances and behaviors, specifically focusing on the Nordic alcohol and gambling monopoly systems. While researchers generally view the alcohol monopoly systems favorably, they argue that not all public health-based state monopolies are the same. The article highlights the case of the Finnish gambling monopoly system, which faced criticism for failing to address public health concerns. The authors suggest that deregulating state influence in gambling could potentially lead to better oversight. However, they caution that comparing regulation systems requires a balanced approach and cannot be simplified to match personal beliefs. [Extracted from the article]

Background: Overwhelming evidence suggests that increasing alcohol taxes is an effective strategy for curbing alcohol consumption. However, research on the effects of such strategies in low- and middle-income nations is limited. Objective: The aim is to explore the temporal effect of alcohol tax policy in China. Methods: We employ interrupted time series analysis to investigate the temporal effects of tax policy changes on alcohol consumption and related consequences in Mainland China from 1961 to 2019. The study population, the total population of mainland region of China, aged more than 15 years. Results: The results show that the volume tax policy, which was announced in 2000 and implemented in 2001, led to an immediate reduction in the alcohol consumption (coefficient = −0.429, p <.001). Following the implementation of higher alcohol taxes in 1998 and 2001, the prevalence of alcohol use disorders (AUDs) and related years lived with disability (YLDs) gradually decreased. The relaxation of tax policy in 2006 led to a significant increase in alcohol consumption, both immediately (coefficient = 0.406, p <.001) and in the middle term (coefficient = 0.495, p <.001), as well as contribute to an immediate or medium term significant increase in the prevalence of AUDs (coefficient = 0.038, p =.010; coefficient = 0.032, p <.001) and YLDs (coefficient = 4.363, p =.001; coefficient = 4.226, p <.001). Conclusion: This study demonstrates that changes in alcohol consumption and related consequences (increase or decrease) have followed corresponding changes in alcohol tax policies (easing or tightening), indicating that increasing alcohol taxes can be an effective strategy in China for controlling alcohol consumption and related harms. [ABSTRACT FROM AUTHOR]

Abstract: Background and aims: The third edition of "Alcohol: no ordinary commodity" suggests cost-effective alcohol control policy measures to reduce alcohol use and related consequences. Some of these measures are evaluated from the Swiss perspective. Methodology: Actual developments and practices in Switzerland are reviewed for the following aspects: a) monitoring of alcohol use and its consequences, b) monopoly and alcohol legislation, c) taxation and pricing, d) restrictions of availability, e) marketing, and f) road traffic regulations. Findings: Monitoring of alcohol use and related consequences exists only in very limited form. Alcohol monopoly and its administration with a focus on health policies has been basically abandoned. Taxation with a health-motivated aspect exists only for spirits and alcopops, taxes on beer are marginal and inexistent for wine (except for value-added tax). Restrictions on availability are regulated by cantons and exist only for few cantons. In the digital market, even age limits are very poorly observed. Only road traffic regulations approximately correspond to the postulations of "Alcohol: No Ordinary Commodity". Conclusion: Cost-effective alcohol control policy measures in Switzerland are not further advanced or even regressive. Altogether, the alcohol-policy measures in Switzerland are hardly oriented towards the reduction of alcohol-related burden of disease. [ABSTRACT FROM AUTHOR]

Introduction: Excessive alcohol use is associated with non‐communicable diseases and social problems, such as work absence, financial problems and family violence. Expenditure and expenditure shares on alcohol are valuable measures to monitor financial activities on this risk behaviour. The aim of this paper is to report trends in alcohol expenditure in Australia over the last two decades. Methods: Data are from six waves of Australian Household Expenditure Surveys from 1984 to 2015–2016. We explored trends of alcohol expenditure among Australians and in different socio‐demographic groups in the last 30 years. We further examined changes of expenditure on different on‐ and off‐premises beverages over time. Results: Absolute alcohol expenditure has remained the same between the 1980s and 2016, after accounting for inflation. However, a declining trend in relative alcohol expenditure as a proportion of total household expenditure was found across nearly all demographic groups (e.g., sex, age, employment, household income), except for women aged 45–54, who showed an increasing trend of alcohol expenditure after 1998–1999. Discussion and Conclusions: The current study shows declines in relative alcohol expenditure, which may reflect declines in alcohol's relative importance within the elements of the person's lifestyle they need to pay for and/or increased awareness of alcohol's health and social harms. Further longitudinal analysis should explore additional predictors of household expenditure on alcohol. Results suggest that current bi‐annual indexation increases in alcohol tax should account for increases in income to ensure the effectiveness of pricing. Moreover, attention is needed to address drinking among middle‐aged females. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this article is to assess the level and structure of excise tax on alcohol in European countries in the context of the implementation of the fiscal objective (increase in budget revenues) and the non-fiscal objective (striving to reduce alcohol consumption by reducing economic availability of alcohol). Research method - In order to illustrate the significance of the impact of alcohol excise taxes on state budget revenues (realization of the fiscal objective), an analysis of the level and structure of alcohol excise taxes in EU countries was carried out. In addition to the traditional tabular and graphical analysis, a study was conducted to determine the impact of excise taxes on the economic availability of alcohol in each country (realization of the non-fiscal objective), taking into account both differences in annual net income expressed in euros and in annual net income expressed in PPS (Purchasing Power Standard) for ethanol. Results - The analysis carried out shows that despite the harmonization of alcohol excise taxes in the European Union (EU) member states, there are numerous differences in the application of excise taxes, in the level of excise-derived budget revenues and in the degree of impact of excise taxes on the economic availability of alcohol. There is still some room in the European alcohol taxation system for further harmonization of rates, harmonization of exemptions and categorization of certain products, and more effective use of this instrument in the alcohol policy of individual countries. Originality / value / implications / recommendations - The originality of the presented approach is due to the comprehensive presentation of the impact of excise taxes on alcohol on the realization of the fiscal and non-fiscal goal in EU countries. [ABSTRACT FROM AUTHOR]

INTRODUCTION: In recent years, the governments of several countries around the world have focused on consumption taxes, which they use from two important points of view - the first point of view is the state budget, where through the increase of the point of consumption tax, revenues to the budget are increased. The second, no less important point of view is health and the environment. These political goals and the structure of consumption taxes as a means of influencing the consumption behavior of the population are, in many ways, the same in OECD countries. However, the difference is in the specific rates within the individual OECD countries, which independently set the consumption tax amount at their discretion. METHODS: The tax burden on specific goods subject to excise duty can differ significantly due to the application of reduced rates e.g. This regulation of alcohol consumption tax should positively affect alcohol consumption and alcohol addictions in the studied OECD countries. Data sources for this researchcomparative analysis were available from the WHO, GISAH, CDC, Tax Foundation, OECD and Eurostat. RESULTS: The presented analysis points to the results of research focused on the impact of consumption taxes (specifically consumption taxes on alcohol) on the development of alcohol addiction in selected OECD countries and Slovakia. CONCLUSIONS: By comparing the results of analyses in selected countries, we concluded that the increase in excise taxes on alcohol does not directly affect the consumption of alcohol in the country and the related addiction to alcohol. [ABSTRACT FROM AUTHOR]

Introduction: Comparative risk assessments (CRAs) for alcohol use are based on indirect estimates of attributable harm, and usually combine country-specific exposure estimates and global risk relations derived from meta-analyses. CRAs for Eastern European countries, such as Lithuania, base their risk relations not on global risk relations, but on a large Russian cohort study. The availability of a direct estimate of alcohol-attributable mortality following the 2017 implementation of a large increase in alcohol excise taxes in Lithuania has allowed a comparison of these indirect estimates with a country-specific gold standard. Methods: A statistical modelling study compared direct (predictions based on a time-series methodology) and indirect (predictions based on an attributable-fraction methodology) estimates of alcohol-attributable mortality before and after a large increase in alcohol excise taxes in Lithuania. Specifically, Russia-specific versus global relative risks were compared against the gold standard of time-series based predictions. Results: Compared to direct estimates, indirect estimates markedly underestimated the reduction of alcohol-attributable mortality 12 months post intervention by at least 63%. While both of the indirect estimates differed markedly from the direct estimates, the Russia-specific estimates were closer to the direct estimates, primarily due to higher estimates for alcohol-attributable cardiovascular mortality. Discussion: As all indirect estimates were markedly lower than direct estimates, current overall relative risks and price elasticities should be re-evaluated. In particular, global estimates should be replaced by new regional estimates based on cohort studies. [ABSTRACT FROM AUTHOR]

Background: From a public health perspective, alcohol taxation should be designed to reduce alcohol affordability and thus alcohol consumption and related harms. Objectives: In this brief report, we estimate alcohol affordability in European Union Member States and associated countries and investigate whether affordability is related to national alcohol excise duties. Method: Beverage-specific affordability for beer, wine, and spirits were estimated based on the number of standard drinks a household could purchase based on their median monthly disposable household income in 2020. To determine the pooled affordability of alcohol, the beverage-specific estimates were weighted by the share of the beverage-specific per capita consumption in total recorded consumption. Pearson and Spearman rank correlations were calculated to establish the association between alcohol affordability and alcohol excise duty rates. All data were retrieved from official sources. Results: On average, a European household can purchase 1,628 standard drinks of alcohol with its monthly income, with affordability being highest in Germany, Austria, France, and Luxembourg. The affordability of spirits, but not that of beer or wine, was inversely correlated with the beverage-specific excise duty rates. Conclusions: Alcohol is affordable in the Member States of the European Union and associated countries, and low levels of excise duties on beer and wine appear to be unrelated to their affordability. Alcohol taxes should be increased to effectively reduce the affordability of alcoholic beverages in order to lower the alcohol-related health burden in Europe. [ABSTRACT FROM AUTHOR]

Strange as it may seem, Treasury, brewers, winemakers, distillers and drinkers all share a common interest: The taxation of alcohol and its price elasticity of demand. Treasury needs this information to determine revenue, the industry for pricing purposes, and drinkers bear the burden of taxation. This paper presents new estimates of demand elasticities of beer, wine and spirits for Australia. The estimates are considerably lower than those of Srivastava et al. (2014), who used monthly, off-premise consumption. Frequency of purchase and location of drinking are most likely the source of the differences. The paper demonstrates the importance of demand elasticities with simulations of changes in the tax mix for alcoholic beverages with partial and general equilibrium approaches. [ABSTRACT FROM AUTHOR]

Alcohol taxation is an important policy instrument for correcting for market failures associated with excessive alcohol consumption. This paper examines the beverage‐specific negative externalities by providing empirical evidence linking ten alcoholic beverage types to drink‐driving and hazardous, disturbing or abusive behaviours when intoxicated, using data from six waves of an Australian recreational drug survey. We find that regular‐strength beer and pre‐mixed spirits in a can rank the highest in their links to negative behaviours, followed by mid‐strength beer, cask wine, and bottled spirits. Conversely, drinking low‐strength beer or fortified wine reduces the probability of these risky and unlawful behaviours. Bottled wine is shown to be associated with an elevated chance of drink‐driving but a reduced chance of other negative behaviours. In contrast to the existing volumetric tax rates for per litre of alcohol, of all harmful beverage types, cask wine appears to be significantly undertaxed relative to its external costs to society. We also note that regular‐ and mid‐strength beer are comparable to pre‐mixed drinks in terms of external costs, and yet there is a significant disparity across their tax rates. [ABSTRACT FROM AUTHOR]

Research on alcoholic beverage consumption and related policies in Indonesia is minimal. Therefore, this study examines how policies affect alcohol consumption and government revenue, specifically excise tax revenue. First, this paper discusses the effect of alcohol tax policies and finds that an increase in the excise tax leads to increased product consumption. The implication is that the government must consider reform of the unrecorded alcohol market and alcohol tax. Subsequently, this paper discusses the effects of alcohol policy change and shows that tax changes lead to short-term reductions on alcohol consumption; thus, the government may perform frequent policy changes to reduce consumption. This paper also shows that a total ban negatively affects consumption; however, the reduction only affects the recorded alcohol supply, which is taxed and within government control. [ABSTRACT FROM AUTHOR]

Copyright of Glasnik Zastite Bilja is the property of Zadruzna Stampa D.D. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Viticultural regions around the world have faced considerable challenges in the past two decades. This is particularly the case in Australia where climate change, labour shortage and tariff fluctuations are pronounced. This study explores the viticultural industry's financial returns in Australia over time, and in particular focusses upon a case study of a key irrigated viticultural region (the Riverland in South Australia) that faces additional challenges of water scarcity, high irrigation costs, but lower output prices. Using two decades of wine industry tax financial data (n = 13,600+), the study examines small, medium, and large viticultural businesses defined by gross financial turnover in the Riverland. Results find businesses of all sizes have experienced falling net income, and – while smaller farms accounted for this through reducing total expenses – larger farms implemented strategies to increase gross turnover. Through further in-depth interviews with 25 growers in the Riverland, accounting and business strategies are identified to help irrigators to respond to risks. These strategies include product and process diversification, innovative business models, technology, and collaboration that allow businesses to remain financially viable whilst adapting to change. However, the increasing advent of climate change and lower prices means farm exit will probably be an increasing option for many small grape growers in the future. • Viability of viticulture challenged by climate, water and market pressures. • Longitudinal financial (n = 13,600+) and case study (n = 25) data shows falling income. • Smaller farms reduce total expenses, larger strategise to increase turnover. • Technology and collaboration empower growers to remain viable and adapt. [ABSTRACT FROM AUTHOR]

A proposal to reform the United Kingdom's excise duty on alcohol is under consideration during 2022. The proposal would change the tax base from volume of product to volume of alcohol, which would see a fall in the tax on sparkling wine (by about one-fifth), a rise in the tax on fortified wines of 18% alcohol by volume (ABV) (by about one-sixth), and table wines with more (less) than 11.5% ABV would become dearer (cheaper). With taxes on most beers unchanged and taxes on spirits lowered slightly, the pattern of UK wine consumption and imports would alter considerably. This article draws on a global model of national alcoholic beverage markets to estimate the likely bilateral trade effects of this proposed reform to UK excise duties. It compares them with the trade effects of the United Kingdom's first two bilateral free trade agreements (FTAs), following the post-Brexit EU–UK Trade and Cooperation Agreement, which allows Australian and New Zealand vignerons tariff-free access to the UK wine market. Those two FTAs are estimated to cause the United Kingdom to import far more wine than is lost by the proposed changes in UK excise duties. [ABSTRACT FROM AUTHOR]

Background: There is limited published literature on the impact of alcohol use among alcohol dependents and their family members.Objectives: To find the factors associated with alcohol use and explore the impact of alcohol use on alcohol dependents and their family members.Methods: A cross-sectional analytical study was conducted among 316 men aged above 18 years, and four focus group discussions (FGDs) were conducted among alcohol dependents and their family members. A validated semi-structured questionnaire was used.Results: The mean (SD) age of the study participants was 45.2 (15.1) years, and 276 of them (87.3%) were educated. The prevalence of alcohol use was found to be 38% [95% confidence interval (CI) = 32.8-43.4]. Older age [adjusted prevalence (APR) = 2.23 (95% CI = 1.17-4.27)], no formal education [APR = 1.20 (95% CI = 1.20-1.20)], rural residence [APR = 1.05 (95% CI = 1.05-1.05)], self-reported comorbidities [APR = 1.21 (95% CI = 1.21-1.21)], tobacco use [APR = 2.42 (95% CI = 1.98-2.97)] and individuals having a family history of alcohol use [APR = 2.42 (95% CI = 1.73-3.37)] were the factors associated with alcohol use. The family members of alcohol users suffer mainly mental, emotional and physical abuse. Abusive language used by the alcoholic father and family break-ups have an influence on children and in their schooling.Conclusions: Prevalence of alcohol use in a low alcohol taxed region in India was high. The family members of alcohol users mainly suffer mental, emotional and physical abuse. [ABSTRACT FROM AUTHOR]

Introduction: There is a substantial literature on the price elasticity of demand for alcoholic beverages, but the literature on the tax elasticity and the way tax rates impact the evolution of alcohol consumption through time is more limited. Methods: A two‐level Bayesian hierarchical model is used to estimate tax and income elasticity values. The estimates from five different forecast methods are then averaged, and combined with the tax elasticity estimate, to investigate consumption for different scenarios. The sample consists of 30 high‐income and upper‐middle‐income countries. Results: The alcohol tax elasticity estimate is approximately −0.4 and the alcohol income elasticity estimate approximately 0.2. If alcohol taxes evolve the way they have in the past, there is little evidence to suggest that per capita alcohol consumption will be higher in 2027, relative to 2017; but if alcohol taxes remain constant over the next decade, it is likely that per capita alcohol consumption will be notably higher in 2027, relative to 2017, for the sample of countries considered. Discussion and Conclusions: There is a natural tendency for alcohol consumption to increase with income. A working rule of thumb that can be used by policy makers to mitigate this effect is to increase alcohol tax rates at approximately half the long‐run gross national income growth rate. For rich countries, this implies annual increases of approximately 1.0–1.5% in alcohol taxes. [ABSTRACT FROM AUTHOR]

The relationship between alcohol use, crime and public policy interventions is a pressing area of study in the policy sciences. This article compares the effects of alcohol price control policies and crime deterrence policies by type of crime through a case study of South Korea. Specifically, an instrumental variable was introduced to address the problem of endogeneity between alcohol consumption and crime. Instead of using the alcohol tax rate, this study's instrumental variable was derived from the vertical restraint structure of the Korean distilled liquor industry. The results of the study's empirical analysis show a significant and negative relationship between the arrest rate and violent, property, and economic crimes. Alcohol consumption is observed to have a positive relationship with violent crime only. Additionally, prevention activities deployed by the police were found to have a negative relationship with property crime, while the prosecution rate was determined to have a negative relationship with economic crime. Furthermore, as opposed to deterrence policies, an alcohol control policy through higher alcohol tax rates emerged as more effective for reducing alcohol-related crime, and a specific rate tax was found to be more effective than an ad valorem tax for deterring alcohol-related crime. [ABSTRACT FROM AUTHOR]

This paper analyzes the impacts of indirect tax benefits policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on alcoholic beverages and tobacco products, and changes to employers' and employees' contributions to the National Health Insurance Fund. The results of the first reform find a positive effect on government tax revenue and a neutral effect on income distribution and poverty. The results of the second reform find a positive effect on household income distribution and consumption. The findings show that, despite increasing unequal income distribution, poverty indicators fell. [ABSTRACT FROM AUTHOR]

Introduction: Taxes are increasingly used as a policy tool aimed at reducing consumption of sugar-sweetened beverages (SSBs), given their association with adverse health outcomes including type 2 diabetes, obesity and cardiovascular disease. However, a potential unintended consequence of such a policy could be that the tax induces substitution to alcoholic beverages. The purpose of this study is to examine the impact of the $0.0175 per ounce Seattle, Washington, Sweetened Beverage Tax (SBT) on volume sold of alcoholic beverages. Methods: A difference-in-differences estimation approach was used drawing on universal product code-level food store scanner data on beer (N = 1059) and wine (N = 2655) products one-year pre-tax (February-November, 2017) and one and two-years post-tax (February-November, 2018 and 2019) with Portland, Oregon, as the comparison site. Results: At two-years post-tax implementation, volume sold of beer in Seattle relative to Portland increased by 7% (ratio of incidence rate ratios [RIRR] = 1.07, 95% CI:1.00,1.15), whereas volume sold of wine decreased by 3% (RIRR = 0.97, 95% CI:0.95,1.00). Overall alcohol (both beer and wine) volume sold increased in Seattle compared to Portland by 4% (RIRR = 1.04, 95% CI:1.01,1.07) at one-year post-tax and by 5% (RIRR = 1.05, 95% CI:1.00,1.10) at two-years post-tax. The implied SSB cross-price elasticities of demand for beer and wine, respectively, were calculated to be 0.35 and -0.15. Conclusions: There was evidence of substitution to beer following the implementation of the Seattle SSB tax. Continued monitoring of potential unintended outcomes related to the implementation of SSB taxes is needed in future tax evaluations. [ABSTRACT FROM AUTHOR]

Hon-mirin (HM) is a traditional Japanese brewed seasoning used to confer sweetness and koku. Mirin-like-seasoning (MLS) is a less-expensive alternative to HM because it is not subjected to liquor tax in Japan. In this study, components and taste qualities of HM and MLS were compared by gas chromatography/mass spectrometry (GC/MS)-based metabolomics and a sensory evaluation. GC/MS analyses of foods with high sugar content are limited by contamination of the ion source and difficulty in detecting other compounds. To resolve this issue, solid-phase analytical derivatization (SPAD), in which the extraction and derivatization of analytes can be conducted in a single step, was applied as a novel sample preparation method in this study. The effect of sugar was removed by the specific absorption, derivatization, and elution of ionic compounds, such as amino acids and organic acids, with ion-exchange solid-phases. The SPAD method application enabled the detection of 15 amino acids and 14 organic acids using ion-exchange solid-phases by performing GC/MS analysis twice. These ionic compounds were not detected in mirin using conventional sample preparation. HM samples had a higher amino acid content and a lower sugar content than those of MLS samples. Furthermore, differences in sweetness and koku between HM and MLS were observed in a sensory evaluation. This is the first GC/MS-based metabolomics analysis of mirin using the SPAD method; our results provide insight into the differences between HM and MLS. [ABSTRACT FROM AUTHOR]

Purpose: There is no literature that sought the revision and integration of ecological modernization of theory (EMT) and circular economy (CE). This article aims to answer the questions: How have companies developed circular economy practices within their operations? Why have companies invested in circular economy practices? Based on the answers to these questions, it would be possible to understand how the assumptions of EMT explain the adoption of CE practices. Design/methodology/approach: The research method is based on multiple case studies with Brazilian craft brewery companies. Findings: Companies studied have pursed the adoption of circular economy practices, but the full potential of the use of biological cycles within their processes of production has been hampered by the lack of external policies and clear governance toward circular economy. Thus, pollution prevention policies may be an important driver for organizations be able to advance in circular economy practices. Research limitations/implications: Research limitations are coverage only of organizations located in an emerging country. A second limitation is that the data saturation was partially achieved in some of the analyzed cases, especially by the limitation of the time period surveyed (transversal research). The longitudinal evaluation is timely for circular economy surveys. Practical implications: The formulation of a regulatory framework through a participative, interactive and decentralized process, capable of delegating responsibilities and incentives to all entities, to contemplate a tax restructuring for the alcoholic beverage sector, could corroborate to create a new standard of action for the sector. Social implications: This document highlights how the principles of ecological modernization can contribute to the advancement of the circular economy. The understanding can help in the design of processes that provide circular and sustainable operations as a social good in a effective value. Originality/value: The principles from EMT, such as the development of an institutional environment towards corporate environmental proactive, could enhance the adoption of circular economy practices within the brewery sector. Despite of the class association of the brewery sector has supported the companies studied to move forward in other matters, a clear governance is necessary to guide organizations towards circular economy practices. [ABSTRACT FROM AUTHOR]