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dc.contributor.authorDoran, Christopher M
dc.contributor.authorByrnes, Joshua M
dc.contributor.authorCobiac, Linda J
dc.contributor.authorVandenberg, Brian
dc.contributor.authorVos, Theo
dc.date.accessioned2018-05-08T04:04:52Z
dc.date.available2018-05-08T04:04:52Z
dc.date.issued2013
dc.date.modified2014-04-11T05:06:07Z
dc.identifier.issn0025-729X
dc.identifier.doi10.5694/mja13.10605
dc.identifier.urihttp://hdl.handle.net/10072/58254
dc.description.abstractObjective: To examine health and economic implications of modifying taxation of alcohol in Australia. Design and setting: Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Main outcome measures: Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. Results: In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Conclusions: Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.publisherAustralasian Medical Publishing Company Pty Ltd
dc.publisher.placeAustralia
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom619
dc.relation.ispartofpageto622
dc.relation.ispartofissue9
dc.relation.ispartofjournalMedical Journal of Australia
dc.relation.ispartofvolume199
dc.rights.retentionY
dc.subject.fieldofresearchMedical and Health Sciences not elsewhere classified
dc.subject.fieldofresearchPublic Health and Health Services
dc.subject.fieldofresearchClinical Sciences
dc.subject.fieldofresearchPsychology
dc.subject.fieldofresearchcode119999
dc.subject.fieldofresearchcode1117
dc.subject.fieldofresearchcode1103
dc.subject.fieldofresearchcode1701
dc.titleEstimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionPublished
gro.rights.copyrightDoran CM, Byrnes JM, Cobiac LJ, et al. Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues. Med J Aust 2013; 199 (9): 619-622. © Copyright 2013 The Medical Journal of Australia – reproduced with permission.
gro.date.issued2013
gro.hasfulltextFull Text
gro.griffith.authorByrnes, Joshua M.


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