Global report on the use of alcohol taxes 2023
Gairebé tots els països posen impostos d'una o altra manera sobre el consum d'alcohol. Ara bé n'hi ha molts que una vegada els han posat, no gosen tocar-ho. Encara que siguin ineficients, és a dir serveixin per recaptar però no per adoptar un consum responsable, segueixen allà pels temps dels temps. Per això només un 23% dels països tenen sistemes de reajust automàtic d'impostos especials segons aquest informe de la OMS.
Per altra banda, encara que els impostos especials sobre l'alcohol són generalitzats, hi ha 22 països, especialment europeus, que exclouen el vi, d'aquests impostos. Un desori regulatori.
Cada vegada que s'ha volgut modificar la fiscalitat de l'alcohol ha provocat un canvi de ministre o una crisi notable. El lobby de l'alcohol és especialment actiu i bel·ligerant . És justament per això que els nous ministres ja han entès que aquesta és una línia vermella que no poden creuar per la seva pròpia supervivència (com a ministres). A Europa no s'ha legislat sobre impostos especials des de 1992. Segueixen de vacances parlamentàries però no de cobrar el sou a final de mes. L'any 2022 va preparar-se una nova directiva que segueix en avaluació.
I si voleu saber per exemple què representen els impostos sanitaris sobre el preu de la cervesa, podreu comprovar que a Espanya, són un 6% del preu mitjà d'una cervesa. I són els menors de l'OCDE (excepte Luxemburg i Alemanya). I ja no tinc res a afegir.
Table 1. Excise Taxes as Percentages of Final Beer Retail Prices by Countries.
| Price Level | % of Max Price | % of Mean Price | % of Min Price | |||
|---|---|---|---|---|---|---|
| Countries | Mean (SD) | Trend β(SE) | Mean (SD) | Trend β (SE) | Mean (SD) | Trend β (SE) |
| Australia | 0.19 (0.01) | 0.02***(0.00) | 0.25 (0.01) | 0.00* (0.00) | 0.35 (0.05) | −0.03* (0.01) |
| Austria | 0.07 (0.01) | −0.02***(0.00) | 0.09 (0.01) | 0.00 (0.00) | 0.13 (0.02) | 0.01+ (0.01) |
| Belgium | 0.05 (0.00) | 0.01(0.003) | 0.07 (0.00) | 0.01* (0.00) | 0.11 (0.01) | 0.01** (0.00) |
| Czech Republic | 0.07 (0.02) | −0.01(0.02) | 0.08 (0.02) | −0.02 (0.02) | 0.09 (0.03) | −0.03 (0.02) |
| Denmark | 0.11 (0.06) | −0.11***(0.01) | 0.13 (0.05) | −0.08***(0.01) | 0.14 (0.04) | −0.06*** (0.01) |
| Finland | 0.19 (0.04) | −0.05***(0.01) | 0.24 (0.02) | −0.01+(0.01) | 0.32 (0.06) | 0.04** (0.01) |
| France | 0.05 (0.02) | 0.04 (0.03) | 0.07 (0.03) | 0.04+ (0.02) | 0.10 (0.04) | 0.04 (0.02) |
| Germany | 0.04 (0.01) | −0.03***(0.00) | 0.05 (0.01) | −0.03*** (0.00) | 0.07 (0.01) | −0.04*** (0.00) |
| Greece | 0.10 (0.05) | 0.09***(0.01) | 0.11 (0.05) | 0.09***(0.01) | 0.12 (0.06) | 0.09*** (0.02) |
| Hungary | 0.14 (0.02) | 0.01(0.01) | 0.17 (0.01) | 0.002 (0.01) | 0.21 (0.01) | −0.01 (0.01) |
| Iceland | 0.50 (0.18) | −0.13***(0.02) | 0.51 (0.18) | −0.13***(0.02) | 0.59 (0.18) | −0.14***(0.02) |
| Ireland | 0.24 (0.02) | 0.01 (0.01) | 0.26 (0.02) | −0.01 (0.00) | 0.30 (0.02) | −0.01* (0.01) |
| Italy | 0.10 (0.02) | 0.01 (0.01) | 0.12 (0.02) | 0.01 (0.01) | 0.16 (0.04) | 0.003 (0.02) |
| Japan | 0.29 (0.02) | −0.02***(0.00) | 0.35 (0.01) | −0.01 (0.00) | 0.42 (0.02) | −0.01* (0.00) |
| Luxembourg | 0.04 (0.00) | 0.00(0.00) | 0.04 (0.00) | −0.01*(0.00) | 0.05 (0.00) | −0.02** (0.01) |
| Netherlands | 0.09 (0.01) | 0.01 (0.01) | 0.11 (0.01) | 0.005(0.00) | 0.17 (0.03) | −0.01 (0.01) |
| New Zealand | 0.17 (0.02) | 0.02* (0.01) | 0.22 (0.02) | 0.01*(0.01) | 0.29 (0.02) | 0.01 (0.00) |
| Norway | 0.23 (0.04) | 0.02 (0.01) | 0.33 (0.05) | −0.00 (0.01) | 0.49 (0.07) | −0.02 (0.02) |
| Poland | 0.09 (0.03) | 0.07***(0.01) | 0.12 (0.03) | 0.04***(0.01) | 0.18 (0.02) | −0.01 (0.01) |
| Portugal | 0.07 (0.01) | −0.02+ (0.01) | 0.09 (0.01) | −0.02***(0.00) | 0.12 (0.02) | −0.04*** (0.01) |
| Slovak Republic | 0.11 (0.02) | −0.05*** (0.01) | 0.14 (0.03) | −0.05*** (0.01) | 0.19 (0.04) | −0.04*** (0.01) |
| Spain | 0.05 (0.00) | 0.00 (0.00) | 0.06 (0.00) | −0.00(0.00) | 0.07 (0.00) | −0.002 (0.00) |
| Sweden | 0.22 (0.01) | −0.00+(0.00) | 0.25 (0.01) | 0.01(0.00) | 0.29 (0.03) | 0.02** (0.01) |
| Switzerland | 0.07 (0.04) | −0.11***(0.02) | 0.08 (0.05) | −0.09***(0.02) | 0.10 (0.05) | −0.08*** (0.02) |
| United Kingdom | 0.22 (0.01) | 0.00 (0.01) | 0.29 (0.03) | 0.00 (0.00) | 0.39 (0.08) | −0.01 (0.02) |
| United States | 0.23 (0.02) | −0.02***(0.00) | 0.28 (0.03) | −0.03***(0.00) | 0.28 (0.03) | −0.04***(0.00) |
Note: SD: standard deviations. SE: Standard Errors. +p < 0.1, * p < 0.05, ** p < 0.01, *** p < 0.001. Trend: changes over time (decrease (−) or increase (+)).
Fig. 1 presents the trends of excise taxes as a percentage of final beer retail prices at three different price levels during 2003–2018. The percentages of excise taxes in beer prices at the maximum and average price levels are less than 10 % and stay the same in most countries during the study period. The percentages of excise taxes are less than 1 % at all three different price levels in France, Japan, Poland, and the United States. The percentages of excise taxes are highest at the minimum price level in all countries and do not change much over time except for Iceland, Ireland, and Netherlands.
Alcohol consumption is one of the leading risk factors for population health worldwide. While historically predominantly used to raise revenue, excise taxes are an effective tool to decrease the affordability of alcoholic beverages and reduce alcohol consumption and related harms. However, existing taxes on alcoholic beverages differ widely in terms of design and level, and most are not optimized to pursue health goals.
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