The net benefit of increasing alcohol taxation in Thailand

Bird Chonvihampan, Phil LEWIS

Research output: Contribution to journalArticle

Abstract

The purpose of this paper is to calculate the effects of increasing alcohol taxation in Thailand. Standard economic analysis is applied to data from a range of sources. Results suggest that alcohol taxes in Thailand have only a small impact on consumption. Thus an alcohol tax increase results in only a modest rise in deadweight loss and a small reduction in social costs. Increasing the tax rate on alcohol generates higher expenditure and government tax revenue. Overall taxes on alcoholic beverages result in net benefits to the Thai economy.

Original languageEnglish
Pages (from-to)148-165
Number of pages18
JournaleJournal of Tax Research
Volume14
Issue number1
Publication statusPublished - 2016

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Thailand
Alcohol taxes
Alcohol
Taxation
Alcoholic beverages
Social costs
Economic analysis
Tax revenues
Deadweight loss
Tax rate
Tax
Expenditure
Government

Cite this

Chonvihampan, B., & LEWIS, P. (2016). The net benefit of increasing alcohol taxation in Thailand. eJournal of Tax Research, 14(1), 148-165.
Chonvihampan, Bird ; LEWIS, Phil. / The net benefit of increasing alcohol taxation in Thailand. In: eJournal of Tax Research. 2016 ; Vol. 14, No. 1. pp. 148-165.
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Chonvihampan, B & LEWIS, P 2016, 'The net benefit of increasing alcohol taxation in Thailand', eJournal of Tax Research, vol. 14, no. 1, pp. 148-165.

The net benefit of increasing alcohol taxation in Thailand. / Chonvihampan, Bird; LEWIS, Phil.

In: eJournal of Tax Research, Vol. 14, No. 1, 2016, p. 148-165.

Research output: Contribution to journalArticle

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