Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/203187 
Year of Publication: 
2018
Series/Report no.: 
IES Working Paper No. 08/2018
Publisher: 
Charles University in Prague, Institute of Economic Studies (IES), Prague
Abstract: 
This paper provides a general equilibrium theoretical model of alcohol taxation and empirically estimates this model. For this purpose, we use a model determined by both externality corrections and fiscal considerations as the tax increase is assumed to immediately change other governmental policies such as labour taxation or medical expenditures. The results of our analysis show that under the most of parametric scenarios the current Czech tax rate on beer and wine is below its optimal level and that the fiscal component has a significant impact on the optimal level of tax.
Subjects: 
Alcohol
Beer
Wine
Czech Republic
Elasticity
Price
Social costs
Tax
JEL: 
H21
Q02
Q18
Document Type: 
Working Paper

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