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Journal Article

Citation

Adams M, Effertz T. Alcohol Alcohol. 2010; 45(4): 387-394.

Affiliation

Universität Hamburg, Institut für Recht der Wirtschaft, Max-Brauer-Allee 60, 22765 Hamburg, Germany.

Copyright

(Copyright © 2010, Oxford University Press)

DOI

10.1093/alcalc/agq031

PMID

20554697

Abstract

AIM: The study aimed to explore the place of taxation in preventing underage binge drinking in Germany. METHOD: We reviewed evidence on the role of excise taxes on alcohol in preventing alcohol problems and underage drinking. We analyzed historical German data on tax on alcoholic beverages and compared this with European data, finally calculating tax scenarios and their impact on underage binge drinking. RESULTS: Germany applies lower taxes than many other European countries and alcohol beverage prices have decreased by 30% relative to overall price levels during the last 40 years. CONCLUSION: An optimal tax rate for reducing underage drinking would be set between the European average tax rates and Scandinavian tax rate levels.


Language: en

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