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Table
Indicator name:
Tax: Excise taxes are applied on beverages
Data type:
Categorical
Indicator Id:
7758
Rationale:
Assessing if an excise tax applied on selected beverages
Definition:
Identification of the application of an excise tax on alcoholic and non-alcoholic beverages.

Amongst the different types of consumption taxes, excise taxes are preferred from a public health perspective as they can be used to raise the relative price of alcoholic and non-alcoholic beverages compared to other products and services in the economy, participating in reducing their affordability.

Disaggregation:
Alcoholic beverages

Non-alcoholic beverages

Method of estimation:
Assessment of application of an 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:
7758
Indicator Metadata Registry List
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