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Increasing alcohol excise taxes has been confirmed by the World Health Organization as the most cost-effective public policy for reducing alcohol consumption at the population level. In recent years, studies in foreign countries have believed that increasing alcohol excise taxes can improve the burden of alcohol-associated liver disease (ALD), but it is still unclear whether this policy is applicable to ALD management in China. Therefore, with reference to related research evidence in China and globally, this article analyzes the key factors influencing the effectiveness of the policy of increasing alcohol excise taxes from the perspective of ALD management in China, including tax shifting, price elasticity of demand, and unrecorded alcohol, and introduces other public policies that help curb ALD. We think that increasing alcohol excise taxes is currently a useful but not effective policy for improving the burden of ALD in China.
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@#The Malaysian government implemented an excise tax of MYR 0.40 per L on sugar-sweetened beverages in July 2019. Excise tax is imposed on sweetened drinks containing more than 5 g of sugar per 100 ml, flavoured Ultra High Temperature milk-based drinks, and fruit juices with more than 7 g and 12 g of sugar per 100 ml, respectively. We analysed the impact of excise tax on the consumption of SSBs by developing a demand model for SSBs to estimate the elasticity of demand using a two-way fixed-effect model. The tax increased the price of 1 L SSBs by 8.33%, and we estimated it to decrease the consumption of SSBs by 9.25%. The estimated own-price elasticity of demand for SSBs was −1.11 (95% CI: −1.97 to −0.25). Price of SSB is a determinant for SSB demand, but income or the price of milk are not. The estimated excise revenue calculated was MYR 357.61 million. However, industry responses via product reformulation and pass-through rates could reduce revenue and enhance or reduce health impacts.
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@#Introduction: In respond to the World Health Assembly global NCD target of 30% reduction in the prevalence of adult tobacco use by 2025, Malaysian government called for lowering its smoking prevalence to 15% by 2025. In addition, moving towards the endgame target of less than 5% smoking prevalence in 2045. Methods: Malaysia Abridged SimSmoke model, a simulation model uses specific policy parameters, the most recent smoking prevalence, and population size for Malaysia is developed to estimates and access the impact of MPOWER policies in achieving the targets. Results: The 15% prevalence rate in 2025 can be achieved if the Malaysian government increase tobacco excise tax to 72% of the retail price, implement and enforce comprehensive smoke-free air policies, ban all forms of advertising/promotions and run intensive mass media campaigns. Such approach would reduce the number of smokers by about 2.6 million, averting almost 1.3 million premature deaths in the long term. The tobacco endgame target of less than 5% smoking prevalence by 2045 is achievable if the excise tax is further increased to 86.5% of the retail price while all other tobacco control policies are kept at the enhanced level. Conclusions: Both the targeted smoking prevalence are a realistic proposition if the proposed measures are fully implemented. It requires a whole government approach with the MOH as a leading agency driving the process. It is important to monitor both the compliance with the new measures and smoking prevalence to make sure that Malaysia is on track in achieving its targets.
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NicotianaRESUMEN
@#<p style="text-align: justify;">The Philippines, with a maximum personal income tax rate at 32%1 and a corporate income tax of 35%,1 has one of the highest income tax rates among the Association of South East Asian(ASEAN) member states.2 The new administration is now campaigning to lower the ceilings on capital and personal income tax, through a proposal originally passed in September 2016, and amended in January 2017, following public and private sector opposition for its immediate imposition.3 In its Explanatory Note, House Bill No. 292, "An Act Imposing Excise Tax on Sugar-Sweetened Beverages by Inserting a New Section 150-A in the National Internal Revenue Code of 1997, as Amended," cites this as the reason for imposing an, "excise tax of ten pesos (Php 10.00) on sugar-sweetened beverages, the rate of which shall be increased by four percent (4%) every year thereafter effective on January 1, 2017."4 According to the proposed bill, "this measure is proposed to provide additional revenue collections for our country," further claiming that, "this house bill is timely in its submission as one of the new administration's policies to pursue reforms in income tax rates.</p>
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Objective To evaluate the impact of cigarette excise tax up-regulation on the retail price of cigarettes in 2015.Methods Nominal and real price of selected cigarette varieties were calculated with data from Tobacco Retail Price Monitoring Project,which was conducted in 10 cities of China from 2013 to 2015.The trend of the cigarette prices changing was analyzed with annual data.Results A total of 352 varieties of cigarettes were surveyed during the three years.The nominal price of these cigarettes did not change significantly from 2013 to 2014.Compared with nominal price of 2014,the price of 286 varieties increased and the price of 10 most popular varieties increased from 0.6％ to 7.4％ after cigarette excise tax increased,but the actual prices had both rise and fall compared with 2013.Conclusions Cigarette excise tax raise in 2015 had influence on the retail price of cigarettes.But the increase in retail price was very limited,if factors including inflation and purchasing power are taken into consideration.Therefore,the influence of 2015 cigarette excise tax raise on tobacco control needs further evaluation.
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Objective To evaluate the impact of cigarette excise tax up-regulation on the retail price of cigarettes in 2015.Methods Nominal and real price of selected cigarette varieties were calculated with data from Tobacco Retail Price Monitoring Project,which was conducted in 10 cities of China from 2013 to 2015.The trend of the cigarette prices changing was analyzed with annual data.Results A total of 352 varieties of cigarettes were surveyed during the three years.The nominal price of these cigarettes did not change significantly from 2013 to 2014.Compared with nominal price of 2014,the price of 286 varieties increased and the price of 10 most popular varieties increased from 0.6％ to 7.4％ after cigarette excise tax increased,but the actual prices had both rise and fall compared with 2013.Conclusions Cigarette excise tax raise in 2015 had influence on the retail price of cigarettes.But the increase in retail price was very limited,if factors including inflation and purchasing power are taken into consideration.Therefore,the influence of 2015 cigarette excise tax raise on tobacco control needs further evaluation.