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Global Health Observatory
Table
Indicator name:
Tax: Base for ad valorem excise tax on beverage
Rationale:
In the case where a country applies an ad valorem tax on an alcoholic or non-alcoholic beverage, we identify the base on which the ad valorem applies. The type of base makes the implementation of tax more or less easy to administer.
Definition:
Base for the ad valorem excise tax component on the internationally comparable brand of sugar-sweetened carbonated beverages, the most sold brand of beer and the most sold brand of the most sold type of spirits: ad valorem excise taxes are applied on a base value which can be set at different stages of the value chain. They can be applied on the all-inclusive retail price, the retail price excluding VAT, the retail price excluding VAT and excise taxes, the wholesaler’s price, the producer/manufacturer’s price, the CIF value, the CIF value and import duties, or the CIF value and import duties and other taxes.
Disaggregation:
- Beer

- Spirit

- Sugar-sweetened carbonated beverages

Method of estimation:
Assessment of application of a type of excise tax based on feedback from country focal points and analysis of underlying tax law in the country.
Expected frequency of data dissemination:
Biennial
Expected frequency of data collection:
Biennial
Contact person email:
perucica@who.int
Name:
Anne-Marie Perucic
IMRID:
7762
Indicator Metadata Registry List
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