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Sin Tax analysis

September 2019

This research examines recent trends in alcohol and tobacco consumption, how duties have changed over time, and how UK consumption and duties compare with other OECD countries. The goal of the research is to objectively assess whether households have become more responsive to price changes over time, and whether taxes on alcohol and tobacco products can be expected to raise much additional revenue in future.

Sin Tax Anaysis: Alcohol

This report examines recent trends in UK alcohol consumption, historical duty rates and tax revenues. Drawing on the latest ONS household data, it provides new evidence for the size of own-price elasticities for different alcohol types, both through the on-channel and off-channel.

 


Sin Tax Analysis: Tobacco

This report examines recent trends in UK tobacco consumption, historical duty rates and tax revenues. Drawing on the latest ONS household data, it provides new evidence for the size of own-price elasticities for cigarettes and hand-rolling tobacco.

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