Biomaterial Database

[On alcoholic beverage taxation in Spain]. 2018

Toni Mora

Facultad de Ciencias Económicas y Sociales, Universitat Internacional de Catalunya, Barcelona, España. Electronic address: tmora@uic.es.

OBJECTIVE Review the price elasticity of alcoholic beverages to identify the characteristics we should take into account to make a tax policy proposal. METHODS Systematic review of articles in EBSCOhost that include in their abstract and title the words alcohol and elasticity and alcohol and tax, over the last 20 years in academic journals in English. RESULTS We found 11 references. Although price elasticity is quite similar across countries, it is heterogeneous with regard togender, age, consumption level and type of beverage. Ad-hoc policies proved ineffective due to the substitution effect, and regressive in their impact on populations with lower levels of income and consumption. CONCLUSIONS Tax policies should be applied to all alcoholic beverages based on their volume of alcohol and all measures, such as the minimum price per unit, should be complemented with other policies.

UI	MeSH Term	Description	Entries
D011640	Public Policy	A course or method of action selected, usually by a government, from among alternatives to guide and determine present and future decisions.	Social Policy,Affirmative Action,Migration Policy,Population Policy,Social Protection,Action, Affirmative,Migration Policies,Policies, Migration,Policies, Population,Policies, Public,Policies, Social,Policy, Migration,Policy, Population,Policy, Public,Policy, Social,Population Policies,Protection, Social,Public Policies,Social Policies
D003132	Commerce	The interchange of goods or commodities, especially on a large scale, between different countries or between populations within the same country. It includes trade (the buying, selling, or exchanging of commodities, whether wholesale or retail) and business (the purchase and sale of goods to make a profit). (From Random House Unabridged Dictionary, 2d ed, p411, p2005 & p283)	Business,Commercial Sector,Prices,Sales,Vendors,Businesses,Commerces,Commercial Sectors,Price,Sale,Sector, Commercial,Sectors, Commercial,Vendor
D005060	Europe	The continent north of AFRICA, west of ASIA and east of the ATLANTIC OCEAN.	Northern Europe,Southern Europe,Western Europe
D006801	Humans	Members of the species Homo sapiens.	Homo sapiens,Man (Taxonomy),Human,Man, Modern,Modern Man
D000428	Alcohol Drinking	Behaviors associated with the ingesting of ALCOHOLIC BEVERAGES, including social drinking.	Alcohol Consumption,Alcohol Intake,Drinking, Alcohol,Alcohol Drinking Habits,Alcohol Drinking Habit,Alcohol Intakes,Consumption, Alcohol,Drinking Habit, Alcohol,Habit, Alcohol Drinking,Habits, Alcohol Drinking,Intake, Alcohol
D000434	Alcoholic Beverages	Drinkable liquids containing ETHANOL.	Alcoholic Beverage,Beverage, Alcoholic,Beverages, Alcoholic
D000437	Alcoholism	A primary, chronic disease with genetic, psychosocial, and environmental factors influencing its development and manifestations. The disease is often progressive and fatal. It is characterized by impaired control over drinking, preoccupation with the drug alcohol, use of alcohol despite adverse consequences, and distortions in thinking, most notably denial. Each of these symptoms may be continuous or periodic. (Morse & Flavin for the Joint Commission of the National Council on Alcoholism and Drug Dependence and the American Society of Addiction Medicine to Study the Definition and Criteria for the Diagnosis of Alcoholism: in JAMA 1992;268:1012-4)	Alcohol Abuse,Alcoholic Intoxication, Chronic,Ethanol Abuse,Alcohol Addiction,Alcohol Dependence,Alcohol Use Disorder,Abuse, Alcohol,Abuse, Ethanol,Addiction, Alcohol,Alcohol Use Disorders,Chronic Alcoholic Intoxication,Dependence, Alcohol,Intoxication, Chronic Alcoholic,Use Disorders, Alcohol
D001315	Australia	The smallest continent and an independent country, comprising six states and two territories. Its capital is Canberra.	Canton and Enderbury Islands,Christmas Island,Christmas Island (Australia)
D013030	Spain	Country located between France on the northeast and Portugal on the west and bordered by the Atlantic Ocean and the Mediterranean Sea. The capital is Madrid.	Balearic Islands,Canary Islands
D013660	Taxes	Governmental levies on property, inheritance, gifts, etc.	Institutional Tax,Institutional Taxes,Tax,Taxation,Tax, Institutional,Taxes, Institutional