A descriptive explanation on the different ways of imposing tax on alcoholic beverages

Content analyses, both quantitative and qualitative, were performed.

A descriptive explanation on the different ways of imposing tax on alcoholic beverages

This article has been cited by other articles in PMC. Abstract Background Legislating restrictions on alcohol advertising is a cost-effective measure to reduce consumption of alcohol.

Yet Australia relies upon industry self-regulation through voluntary codes of practice regarding the content, timing and placement of alcohol advertising.

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Ending industry self-regulation was recommended by the National Preventative Health Taskforce; a suggestion contested by the drinks industry.

Debates about emerging alcohol-control policies regularly play out in the news media, with various groups seeking to influence the discussion. This paper examines news coverage of recommendations to restrict alcohol advertising to see how supporters and opponents frame the debate, with a view to providing some suggestions for policy advocates to advance the discussion.

Methods We used content and framing analyses to examine Australian newspaper items mentioning alcohol advertising restrictions over 24 months. All items were coded for mentions of specific types of advertising and types of advertising restrictions, the presence of news frames that opposed or endorsed advertising restrictions, statements made within each frame and the news-actors who appeared.

Five supportive news frames suggested the policy is a sensible public health response, essential to protect children, needed to combat the drinks industry, required to stop pervasive branding, or as only an issue in sport.

Alcoholic Beverage Tax Program

Conclusion Restrictions on alcohol advertising currently have low newsworthiness as a standalone issue. Future advocacy might better define the exact nature of required restrictions, anticipate vocal opposition and address forms of advertising beyond televised sport if exposure to advertising, especially among children, is to be reduced.

Alcohol policy, Content analysis, News reportage, Advertising restrictions Background A significant proportion of Australians consume alcohol at levels risky to personal and public health and safety [ 12 ]. Accordingly, addressing problematic consumption of alcohol has been given high priority for action, with best practice recommending universal interventions that target the whole population, rather than intervening with just high-risk drinkers [ 3 ].

Such interventions aim to reduce net alcohol consumption, producing attendant reductions in alcohol-related harm, and are evaluated as cost-effective [ 3 - 5 ]. Thus, attention has focused on the need for policy reform of alcohol advertising and promotional activities [ 6 - 8 ], with emphasis on young people [ 9 ] and sport-related sponsorships and branding [ 1011 ].

Research conducted in the 90s suggested no strong link between advertising expenditure and consumption patterns at a general population level [ 1920 ].

However, among young people, increased exposure to alcohol advertising is positively associated with later consumption patterns [ 21 - 24 ], which can vary according to regional differences in advertising budgets [ 25 ].

Young people like alcohol advertisements, with likeability positively related to their intentions to purchase the advertised product [ 27 ]. Within this context, sustained calls to restrict alcohol advertising and regulate promotion using legislation have emerged in the public health community [ 530 - 34 ], who point to the success of advertising restrictions in tobacco control and the cost-effectiveness of partial bans or restrictions [ 5 ].

Unlike tobacco, not all use of alcohol is considered harmful, yet it has been argued that there are enough similarities that lessons from tobacco control could potentially be usefully adapted for alcohol [ 35 ].

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These agreements state that alcohol advertisements must not, for example, encourage binge-drinking, or appeal to children, or link social and sexual success with alcohol consumption. For television broadcasts, advertising must also comply with the Commercial Television Industry Code of Practice CTICP [ 38 ], which prevents alcohol being directly advertised on television before 8.

Advocates for greater regulation point out that internal documents from alcohol companies show advertising strategy is aggressive and runs counter to the spirit of self-regulated codes [ 39 ]. Other criticisms include that voluntary codes fail to prevent underage exposure [ 13 ]; companies deliberately target youth with promotional activities anyway [ 14 ]; there are numerous examples of non-compliance with existing guidelines [ 40 - 42 ]; and that in Australia, boards who review complaints about advertisements, do not agree with members of the general public [ 43 ] or independent experts [ 44 ], that alcohol advertisements have breached the guidelines in the voluntary codes.

In most of these regards, similarities have been noted between the alcohol industry and the tobacco industry [ 35 ].

beverages in almost every country where their sale is legal. or local authorities, and can include value-added tax (VAT), sales tax, excise tax, and tariffs [1]. This review mainly discusses excise taxation on alcohol beverages. A systematic review of individual studies found a correlation between increased taxation of beverage alcohol. A Descriptive Explanation on The Different Ways of Imposing Tax on Alcoholic Beverages PAGES 2. WORDS 1, View Full Essay. More essays like this: alcoholic beverages, taxing alcohol, sale of alcohol. Not sure what I'd do without @Kibin - Alfredo Alvarez, student @ Miami University. The different alcoholic beverages are taxed at different rates. Specifically, the alcohol content of beer and wine is taxed at a much lower rate than the alcohol content of distilled spirits because the taxes are determined on the basis of different liquid measures.

These recommendations were largely in concert with those of the World Health Organisation [ 32 ] and confined to television advertising and event sponsorship, as follows: Debates about alcohol control policies regularly play out in Australian news media, and the way the various arguments are framed by participants in these debates is critical to how different audiences understand and evaluate the issues involved and who is responsible for change.A Descriptive Explanation on The Different Ways of Imposing Tax on Alcoholic Beverages.

1, words. words. 1 page. An Introduction to the to the Issue of Alcohol in Beverages and the Causes of Drunkenness. 1, words. 2 pages.

An Introduction to the Issue of Alcoholic Beverages in College Campus The Effects of the Prohibition Act. The following information applies to alcoholic beverages. For the purposes of taxation and regulation, alcoholic beverages are liquors, spirits, and wines that contain more than 5% alcohol by weight.


Beer, any malt-based beverage or wine that contains less than 5% . The tax is imposed on the "sale" of the alcoholic beverages by manufacturers, distillers, winegrowers, wholesalers, rectifiers, importers, and others selling such beverages with .

A descriptive explanation on the different ways of imposing tax on alcoholic beverages

Tax Essays (Examples) It will highlight the different tax philosophies of progressive as well as regressive tax and what are the various examples of each type of tax.

This paper will also justify the local property tax and its necessity in towns and cities.

A descriptive explanation on the different ways of imposing tax on alcoholic beverages

Furthermore, it appeared that the consumption of alcoholic beverages among the. Methods/design. Households which purchase at least 2 l of regular cola drinks per week and live in Cambridgeshire, UK will have a set amount of a cola SSB (based on their typical weekly purchasing of cola) delivered to their homes each week by the research team.

In fact, the only descriptive language allowed for advisory votes under I is a word ballot question, along with a list of every legislator’s contact information, their party affiliation, and how they voted on each tax increase measure during the previous legislative session.

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