ALCOHOL EXCISE TAXATION IN THAILAND: MORE THAN A SIMPLE ONE.

The author discusses a paper by B. Sornpaisarn and colleagues, which shows that two-chosen-one (2C1) taxation generates higher average tax rate and results in lower alcohol consumption compared individually to the specific tax or the ad valorem tax. The importance of 'tax rate tipping point' for 2C1 is mentioned. In the author's opinion, specific taxation rates should be linked to an inflation index.