Increasing the amount of alcohol taxation is among the most effective measures for addressing the rising global burden of alcohol harm. However, less is known about the effect of changing alcohol tax structures. Substantial reforms to UK alcohol taxation structures enacted in August, 2023, mean that all alcohol is taxed based on its ethanol content, beers and ciders sold in on-trade premises (eg, public houses) are taxed at a reduced rate (hereafter called draught relief), and beer and particularly cider remain taxed at lower rates than other alcohol of equivalent strength. We aimed to model the effect of these reforms on alcohol consumption and health and economic outcomes, and the effects of hypothetical alternative scenarios.

中文翻译：

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估计过渡到基于强度的酒精税制度对酒精消费和健康结果的影响：英格兰税制改革的建模研究


增加酒精税额是解决全球酒精危害负担日益增加的最有效措施之一。然而，人们对改变酒类税结构的影响知之甚少。2023 年 8 月颁布的英国酒类税收结构进行了重大改革，这意味着所有酒精均根据其乙醇含量征税，在贸易场所（例如公共场所）出售的啤酒和苹果酒按较低的税率征税（以下简称生啤减免），啤酒，尤其是苹果酒的税率仍低于同等浓度的其他酒精。我们旨在模拟这些改革对酒精消费、健康和经济结果的影响，以及假设的替代情景的影响。