Table 3 The effects on revenues of imposing a 20%, 40% or 60% welfare surcharge on alcoholic products
From: The possible impact of an alcohol welfare surcharge on consumption of alcoholic beverages in Taiwan
Planning section welfare surcharge | Type of alcohol | Consumption (million liters) | Pure alcohol consumption (million liters) | Consumption changes (%) | Total revenues for a welfare surcharge on alcoholic products (NT$100 million) |
|---|---|---|---|---|---|
Impose a 20% welfare surcharge in accordance with the tax amount | beer | −47.61 | −2.14 | −8.71 | 25.94 |
wine | −3.18~−3.59 | −0.47~−0.53 | −15.58~−17.58 | 2.82~3.61 | |
whisky | −1.73 | −0.74 | −10.83 | 2.93 | |
brandy | −0.49 | −0.21 | −12.30 | 0.70 | |
Total | −53.03~−53.43 | −3.56~−3.63 | −9.034 | 32.39~33.18 | |
Impose a 40% welfare surcharge in accordance with the tax amount | beer | −91.86 | −4.13 | −16.80 | 47.28 |
wine | −6.81~−7.69 | −1.02~−1.15 | −33.39~−37.68 | 4.27~5.71 | |
whisky | −3.47 | −1.49 | −21.67 | 5.02 | |
brandy | −0.68~−0.87 | −0.29~−0.37 | −17.02~−21.79 | 1.25~1.32 | |
Total | −95.37~ −96.43 | −6.93~ −7.14 | −16.24~−16.42 | 57.82~59.33 | |
Impose a 60% welfare surcharge in accordance with the tax amount | beer | −128.99 | −5.8 | −23.60 | 65.13 |
wine | −10.22~−11.54 | −1.53~ −1.73 | −50.1~−56.52 | 4.47~6.41 | |
whisky | −5.20~−5.21 | −2.23~ −2.24 | −32.51~−32.51 | 6.48 | |
brandy | −1.30~−1.34 | −0.55~−0.57 | −32.68~−33.45 | 1.59~.162 | |
Total | −145.73~−147.08 | −10.11~−10.34 | −24.82~−25.05 | 77.67~79.73 |