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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The case for an increased tax on alcohol in South Africa
Authors:Parry, Charles D.H.
Myers, Bronwyn
Thiede, Michael
Year:2003
Periodical:South African Journal of Economics
Volume:71
Issue:2
Pages:265-281
Language:English
Geographic term:South Africa
Subjects:taxation
alcoholic beverages
External link:https://onlinelibrary.wiley.com/doi/10.1111/j.1813-6982.2003.tb01308.x/pdf
Abstract:While many South Africans either consume alcohol in moderation or do not drink at all, a large proportion of current drinkers consume alcohol at risky levels. Indications are that South Africa is not recovering sufficient revenue to pay for the health and social externalities associated with alcohol misuse. While there are real limits on the country's ability to recover all such externalities without experiencing other negative consequences (e.g. illicit brewing), a responsible and balanced approach would involve a moderate but meaningful increase in taxes on all alcoholic beverages and linking future alcohol excise tax increases to the Consumer Price Index (CPI). It is possible that increasing taxes would decrease tax revenues, but the economic benefits in terms of increased workforce productivity and reduced medical expenses would offset such a loss in revenue. Bibliogr., notes. [ASC Leiden abstract]
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