A descriptive explanation on the different ways of imposing tax on alcoholic beverages


A descriptive explanation on the different ways of imposing tax on alcoholic beverages

This article has been cited by other articles in PMC. Abstract Background Legislating restrictions on alcohol advertising is a cost-effective measure to reduce consumption of alcohol.

Yet Australia relies upon industry self-regulation through voluntary codes of practice regarding the content, timing and placement of alcohol advertising. Ending industry self-regulation was recommended by the National Preventative Health Taskforce; a suggestion contested by the drinks industry.

Debates about emerging alcohol-control policies regularly play out in the news media, with various groups seeking to influence the discussion. This paper examines news coverage of recommendations to restrict alcohol advertising to see how supporters and opponents frame the debate, with a view to providing some suggestions for policy advocates to advance the discussion.

Methods We used content and framing analyses to examine Australian newspaper items mentioning alcohol advertising restrictions over 24 months.

All items were coded for mentions of specific types of advertising and types of advertising restrictions, the presence of news frames that opposed or endorsed advertising restrictions, statements made within each frame and the news-actors who appeared.

Five supportive news frames suggested the policy is a sensible public health response, essential to protect children, needed to combat the drinks industry, required to stop pervasive branding, or as only an issue in sport.

Conclusion Restrictions on alcohol advertising currently have low newsworthiness as a standalone issue. Future advocacy might better define the exact nature of required restrictions, anticipate vocal opposition and address forms of advertising beyond televised sport if exposure to advertising, especially among children, is to be reduced.

Alcohol policy, Content analysis, News reportage, Advertising restrictions Background A significant proportion of Australians consume alcohol at levels risky to personal and public health and safety [ 12 ]. Accordingly, addressing problematic consumption of alcohol has been given high priority for action, with best practice recommending universal interventions that target the whole population, rather than intervening with just high-risk drinkers [ 3 ].

Such interventions aim to reduce net alcohol consumption, producing attendant reductions in alcohol-related harm, and are evaluated as cost-effective [ 3 - 5 ].

A descriptive explanation on the different ways of imposing tax on alcoholic beverages

Thus, attention has focused on the need for policy reform of alcohol advertising and promotional activities [ 6 - 8 ], with emphasis on young people [ 9 ] and sport-related sponsorships and branding [ 1011 ]. Research conducted in the 90s suggested no strong link between advertising expenditure and consumption patterns at a general population level [ 1920 ].

However, among young people, increased exposure to alcohol advertising is positively associated with later consumption patterns [ 21 - 24 ], which can vary according to regional differences in advertising budgets [ 25 ].

Young people like alcohol advertisements, with likeability positively related to their intentions to purchase the advertised product [ 27 ].

Background The administration of this tax is closely related to the licensing of persons dealing in alcoholic beverages in this state.
Alcoholic Beverage Tax Law - Analysis Content analyses, both quantitative and qualitative, were performed. Neither a clear support of the total consumption model excluding specification of beverage sortnor a strong liberalisation model for alcohol policy were expressed in the materials.
Introduction The initiative would subject all future tax increases, no matter how small, to a public referendum vote, or a supermajority two-thirds vote in the legislature coupled with a nonbinding public advisory vote. The measure would reduce taxes for homeowners and small businesses while providing additional resources for education and health care through a new tax on high incomes.
FEDERAL EXCISE TAXES ON ALCOHOLIC BEVERAGES: A SUMMARY OF PRESENT LAW AND A BRIEF HISTORY Those rates were quadrupled over a three year period, ending with Prohibition era rates that were to remain on the books until Prohibition to the Present Concerns about alcohol abuse and worker productivity and the difficulties of enforcing prohibition in states and localities with a nation part wet and part dry were among many factors contributing to the success of the prohibition movement.


Within this context, sustained calls to restrict alcohol advertising and regulate promotion using legislation have emerged in the public health community [ 530 - 34 ], who point to the success of advertising restrictions in tobacco control and the cost-effectiveness of partial bans or restrictions [ 5 ].

Unlike tobacco, not all use of alcohol is considered harmful, yet it has been argued that there are enough similarities that lessons from tobacco control could potentially be usefully adapted for alcohol [ 35 ].

These agreements state that alcohol advertisements must not, for example, encourage binge-drinking, or appeal to children, or link social and sexual success with alcohol consumption.

For television broadcasts, advertising must also comply with the Commercial Television Industry Code of Practice CTICP [ 38 ], which prevents alcohol being directly advertised on television before 8.

Advocates for greater regulation point out that internal documents from alcohol companies show advertising strategy is aggressive and runs counter to the spirit of self-regulated codes [ 39 ]. Other criticisms include that voluntary codes fail to prevent underage exposure [ 13 ]; companies deliberately target youth with promotional activities anyway [ 14 ]; there are numerous examples of non-compliance with existing guidelines [ 40 - 42 ]; and that in Australia, boards who review complaints about advertisements, do not agree with members of the general public [ 43 ] or independent experts [ 44 ], that alcohol advertisements have breached the guidelines in the voluntary codes.

In most of these regards, similarities have been noted between the alcohol industry and the tobacco industry [ 35 ]. These recommendations were largely in concert with those of the World Health Organisation [ 32 ] and confined to television advertising and event sponsorship, as follows:Global status report on alcohol and health There are only a few countries in the world with the lowest PDS, or the least risky patterns of drinking (Figure 8).

In fact, the only descriptive language allowed for advisory votes under I is a word ballot question, along with a list of every legislator’s contact information, their party affiliation, and how they voted on each tax increase measure during the previous legislative session.

Taxes on Alcoholic Beverages

A Descriptive Explanation on The Different Ways of Imposing Tax on Alcoholic Beverages PAGES 2. WORDS 1, View Full Essay. More essays like this: Not sure what I'd do without @Kibin - Alfredo Alvarez, student @ Miami University.

Exactly what I needed. - Jenna Kraig, student @ UCLA. Wow. Most helpful essay resource ever! Duties on alcohol, alcoholic beverages and non-alcoholic beverages that are applicable as of 1 January are listed in Official Customs Bulletin no.

of 10 January , following on from the Circular of 10 January relative to duties on alcohol, alcoholic beverages and non-alcoholic beverages that are applicable as of 1 January Six weeks prior to on how the dissimilar tax reductions for the adoption of the resolution, the govern- different strengths of alcoholic beverages ment had submitted the bill to the Parlia- were framed, counter-argued and motivat- ment proposing the large reduction of al- ed.

beverages in almost every country where their sale is legal. or local authorities, and can include value-added tax (VAT), sales tax, excise tax, and tariffs [1].

This review mainly discusses excise taxation on alcohol beverages. A systematic review of individual studies found a correlation between increased taxation of beverage alcohol.

Alcohol and alcoholic beverages – definition and tax regime