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Associated Indicators
Tax: Type of excise tax applied on alcoholic beverage
Tax: Type of excise tax applied on non-alcoholic beverage
Data type:
Categorical
Rationale:
Assessing which type of excise applies to different alcoholic and non- alcoholic beverages
Definition:
Types of excise taxes identified for each types of beverages and as defined earlier in the indicators “Excise taxes on alcoholic beverages” and “Excise taxes on non-alcoholic beverages”:

For alcoholic beverages:

- Volume-based specific excise

- Alcohol-content-based specific excise

- Ad valorem excise

- Other (as indicated in the comments, this is usually an ad valorem excise combined with a type of specific excise, which acts as a minimum, so either the ad valorem or the specific applies, whichever is higher)

- No excise applied

For non-alcoholic beverages:

- Volume-based specific excise

- Sugar-content-based specific excise

- Ad valorem excise

- Other (as indicated in the comments, this is usually an ad valorem excise combined with a type of specific excise, which acts as a minimum, so either the ad valorem or the specific applies, whichever is higher)

- No excise applied

Disaggregation:
Alcoholic beverages:

- Beer

- Wine

- Spirits

Non-alcoholic beverages:

- Sugar-sweetened carbonated beverages

- Carbonated or non-carbonated bottled waters (non-sweetened)

- Non-sugar-sweetened carbonated and non-carbonated waters (e.g., diet soft drinks)

- Sugar-sweetened non-carbonated mineral waters (e.g., lemonade)

- Fruit drinks (less than 100% fruit juice)

- Fruit juices (100% fruit juice)

- Energy and sports drinks

- Sugar-sweetened milk-based drinks (including plant-based milk substitutes)

- Sugar-sweetened ready-to-drink tea or coffee

- Sugar-sweetened syrups, liquid concentrates or powders beverage preparation

Method of estimation:
Assessment of application of a type of excise tax based on feedback from country focal points and analysis of underlying tax law in the country.
Expected frequency of data dissemination:
Biennial
Expected frequency of data collection:
Biennial
Contact person email:
perucica@who.int
Name:
Anne-Marie Perucic
IMRID:
7759
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