Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues

Objective: 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

Alcohol tax reform : now is the time

TO THE EDITOR: Alcohol misuse is one of the leading causes of preventable death, illness and injury in Australia because too many Australians drink too much alcohol too often. The evidence is clear on what are the most effective strategies to curb alcohol misuse at a population level. By far the most effective of these is increasing the price of alcohol by increasing alcohol taxes