676The impact of alcohol tax elimination policy on population health in Hong Kong

Background Extensive research has shown that taxes on alcohol reduces consumption and alcohol-related harm. Uniquely among high-income economies, the Hong Kong Government reduced alcohol taxes on wine and beer by half in 2007; and entirely waived all alcohol-related taxes in 2008. Methods We adapted the International Model of Alcohol Harms and Policies (InterMAHP) using Hong Kong data to evaluate the health impact of the tax elimination policy changes on alcohol pricing. Prevalence and consumption estimates were calculated from serial Behavioural Risk Factor surveys of health behaviours among the Hong Kong population. We applied the linear approximation of the Almost Ideal Demand System (AIDS) econometric model to estimate the elasticity of demand for on-trade and off-trade sales of alcohol (beer, wine, and spirits) using Euromonitor market sales data. We derived population attributable fractions and relative risks estimates from Hospital Authority morbidity and mortality records. Results Alcohol consumption and alcohol-related harms were higher for males. We found the policy change increased alcohol-attributable mortalities, predominately due to increases in cancer, cardiovascular disease, and injuries. The burden of disease was higher in older age groups. Conclusions Hong Kong pursued a policy of eliminating taxes on alcohol despite extensive evidence on the effectiveness of taxation as a policy tool. We find empirical evidence this policy change was associated with an increase in alcohol-related harms and detrimental to population health. Key messages The alcohol tax elimination policy in Hong Kong was associated with an increase in alcohol-related burden of disease. Reintroduction of alcohol taxes merits consideration.

South Korean Taxes on Alcoholic Beverage

This research aims to find out whether Korea violates the provisions of International trade Article III: 2 First sentence and second sentence of GATT in 1994. Soju is a traditional alcoholic beverage that is most famous in Korea has been produced in a diluted manner so that the beverage content of 25% alcoholic soju can be said that the beverage has a content that is below 20%. But people in European countries and the United States have complaints or opinions that they do not agree with the alcohol tax policy in South Korea, especially soju is considered unfair. So Korea is trying to offer a preference for taxes on soju drinks compared to certain imported western-style drinks. The research conclusions show that Soju and Imported Liquor Spirits are not substitutive products. Soju and Imported Liquor Spirits do not compete directly, seen from the fact that although there has been a decrease in the number of Soju sales in Korea since the ILS tax was lowered, the distance between Soju and ILS sales is still far away. So from the facts above, South Korea does not violate GATT Article III: 2 Second Sentence. From our explanation above, Like Products is a cumulative requirement to meet: Common Charateristics End Uses Channels of distribution Prices. From that data, South Korea does not violate GATT Article III: 2 First Sentence and Second Sentence although there are differences in tax imposition because the two products, Soju and ILS are not like products.

Beer drinking, resistance and the politics of alcohol tax levy in Botswana

Aim: The study investigated how beer drinkers coped, made sense of, and internalised the effects of the 30% alcohol levy implementation in Botswana in 2008. Methods: Constructivist grounded theory guided this study and explored how active beer drinkers ( n = 20) coped with the new alcohol reforms. Results: Beer drinkers resisted the new alcohol reforms through various acts theorised as individualised resistance, social drinking networks and seeking alternative drinking avenues. These resistance(s) are synergistic, fluid and situated. Actions by beer drinkers are culturally framed, enacted through the aegis of time to entrench drinker’s autonomy. Conclusions: The alcohol levy implementation in Botswana illuminates the intersection of power, culture and resistance. Policies that are perceived to be draconian and not evidence-based are likely to be resisted by consumers. An examination of the interplay between power/resistance is critical for future alcohol policy development.