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Table
Indicator name:
Tax: other taxes on beverages (%)
Data type:
Percentage
Indicator Id:
7756
Rationale:
Identifying the burden of other taxes on the price of the beverages covered is an important component of assessing the total tax burden of those beverages.
Definition:
In the calculation of the tax burden of beverages, information was also collected on any other tax that is not called an excise tax, import duty, VAT or sales tax, but that applies to either the quantity/volume of beverages or to the value of a transaction of a beverage, with as much detail as possible regarding what is taxed and how the base is defined. An example of other tax is an environmental tax applied sometimes on the package of the beverage.
Disaggregation:
Beer

Spirits

Sugar-sweetened carbonated beverage

Method of estimation:
Other tax rates reported were converted as a percent of the prices reported for a 330 ml of the internationally comparable brand of sugar-sweetened carbonated beverages, a 330 ml of the most sold brand of beer and a 750 ml of the most sold brand of the most sold type of spirits.
Expected frequency of data dissemination:
Biennial
Expected frequency of data collection:
Biennial
Contact person email:
perucica@who.int
Name:
Anne-Marie Perucic
IMRID:
7756
Limitations:
Percentages depend in some cases (especially when the other tax is specific) on the level of price reported for the beverage. If the price is not correctly reported, the proportion estimated may be biased.
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