Rates of alcohol taxation, and the types of tax instruments used, vary enormously between countries and have tended to rise in recent times. Within each country, they also vary between beverages and often between qualities and styles of each beverage. This article computes consumer tax equivalents in U.S. dollars per litre of alcohol and as percentages of wholesale prices of representative beverages for 42 high- and middle-income countries. That allows comparisons across countries of taxes not just for each product on its own, but also relative to those for other alcoholic beverages. The wide dispersion of rates and differences in tax instruments across countries and products suggest differing strengths of health and welfare lobbyists and industry groups in influencing government decision-making. (JEL Classifications: D12, D62, E62, H23, I18, P46)

中文翻译：

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酒类消费税：长期的国际比较

酒精税税率和所使用的税收工具类型在各国之间差异很大，并且最近呈上升趋势。在每个国家/地区，它们也因饮料而异，并且通常因每种饮料的质量和风格而异。本文计算了 42 个高收入和中等收入国家的消费税等值（以每升酒精美元计）以及占代表性饮料批发价格的百分比。这不仅可以比较每种产品本身的税收，还可以与其他酒精饮料的税收进行比较。不同国家和产品的税率和税收工具的广泛差异表明健康和福利游说者和行业团体在影响政府决策方面的优势不同。（JEL 分类：D12、D62、E62、H23、I18、P46）