Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 3; peer review: 2 approved]
Background Increased taxation is recognised worldwide as one of the most effective interventions for decreasing tobacco and harmful alcohol use, with many variations of policy options available. This rapid scoping review was part of a NIHR-funded project (‘SYNTAX’ 16/105/26) and was undertaken durin...
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| Format: | Article |
| Language: | English |
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F1000 Research Ltd
2023-10-01
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| Series: | NIHR Open Research |
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| Online Access: | https://openresearch.nihr.ac.uk/articles/3-26/v3 |
| _version_ | 1797644929456930816 |
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| author | Duncan Gillespie Jenny Hatchard Alan Brennan Penny Buykx |
| author_facet | Duncan Gillespie Jenny Hatchard Alan Brennan Penny Buykx |
| author_sort | Duncan Gillespie |
| collection | DOAJ |
| description | Background Increased taxation is recognised worldwide as one of the most effective interventions for decreasing tobacco and harmful alcohol use, with many variations of policy options available. This rapid scoping review was part of a NIHR-funded project (‘SYNTAX’ 16/105/26) and was undertaken during 2018 to inform interviews to be conducted with UK public health stakeholders with expertise in alcohol and tobacco pricing policy. Methods Objectives: To synthesise evidence and debates on current and potential alcohol and tobacco taxation options for the UK, and report on the underlying objectives, evidence of effects and mediating factors. Eligibility criteria: Peer-reviewed and grey literature; published 1997–2018; English language; UK-focused; include taxation interventions for alcohol, tobacco, or both. Sources of evidence: PubMed, Scopus, Cochrane Library, Google, stakeholder and colleague recommendations. Charting methods Excel spreadsheet structured using PICO framework, recording source characteristics and content. Results Ninety-one sources qualified for inclusion: 49 alcohol, 36 tobacco, 6 both. Analysis identified four policy themes: changes to excise duty within existing tax structures, structural reforms, industry measures, and hypothecation of tax revenue for public benefits. For alcohol, policy options focused on raising the price of cheap, high-strength alcohol. For tobacco, policy options focused on raising the price of all tobacco products, especially the cheapest products, which are hand-rolling tobacco. For alcohol and tobacco, there were options such as levies that take money from the industries to help reduce the societal costs of their products. Due to the perceived social and economic importance of alcohol in contrast to tobacco, policy options also discussed supporting pubs and small breweries. Conclusions This review has identified a set of tax policy options for tobacco and alcohol, their objectives, evidence of effects and related mediating factors. The differences between alcohol and tobacco tax policy options and debates suggest an opportunity for cross-substance policy learning. |
| first_indexed | 2024-03-11T14:38:31Z |
| format | Article |
| id | doaj.art-e242d4e302cc4af887ec67b9f1e7905f |
| institution | Directory Open Access Journal |
| issn | 2633-4402 |
| language | English |
| last_indexed | 2024-03-11T14:38:31Z |
| publishDate | 2023-10-01 |
| publisher | F1000 Research Ltd |
| record_format | Article |
| series | NIHR Open Research |
| spelling | doaj.art-e242d4e302cc4af887ec67b9f1e7905f2023-10-31T01:00:00ZengF1000 Research LtdNIHR Open Research2633-44022023-10-01314660Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 3; peer review: 2 approved]Duncan Gillespie0https://orcid.org/0000-0003-3450-5747Jenny Hatchard1Alan Brennan2https://orcid.org/0000-0002-1025-312XPenny Buykx3Sheffield Centre for Health and Related Research (SCHARR), Division of Population Health, School of Medicine and Population Health, University of Sheffield, Sheffield, UKPopulation Health Sciences, Bristol Medical School, University of Bristol, Bristol, UKSheffield Centre for Health and Related Research (SCHARR), Division of Population Health, School of Medicine and Population Health, University of Sheffield, Sheffield, UKSchool of Humanities and Social Science, University of Newcastle, Australia, New South Wales, AustraliaBackground Increased taxation is recognised worldwide as one of the most effective interventions for decreasing tobacco and harmful alcohol use, with many variations of policy options available. This rapid scoping review was part of a NIHR-funded project (‘SYNTAX’ 16/105/26) and was undertaken during 2018 to inform interviews to be conducted with UK public health stakeholders with expertise in alcohol and tobacco pricing policy. Methods Objectives: To synthesise evidence and debates on current and potential alcohol and tobacco taxation options for the UK, and report on the underlying objectives, evidence of effects and mediating factors. Eligibility criteria: Peer-reviewed and grey literature; published 1997–2018; English language; UK-focused; include taxation interventions for alcohol, tobacco, or both. Sources of evidence: PubMed, Scopus, Cochrane Library, Google, stakeholder and colleague recommendations. Charting methods Excel spreadsheet structured using PICO framework, recording source characteristics and content. Results Ninety-one sources qualified for inclusion: 49 alcohol, 36 tobacco, 6 both. Analysis identified four policy themes: changes to excise duty within existing tax structures, structural reforms, industry measures, and hypothecation of tax revenue for public benefits. For alcohol, policy options focused on raising the price of cheap, high-strength alcohol. For tobacco, policy options focused on raising the price of all tobacco products, especially the cheapest products, which are hand-rolling tobacco. For alcohol and tobacco, there were options such as levies that take money from the industries to help reduce the societal costs of their products. Due to the perceived social and economic importance of alcohol in contrast to tobacco, policy options also discussed supporting pubs and small breweries. Conclusions This review has identified a set of tax policy options for tobacco and alcohol, their objectives, evidence of effects and related mediating factors. The differences between alcohol and tobacco tax policy options and debates suggest an opportunity for cross-substance policy learning.https://openresearch.nihr.ac.uk/articles/3-26/v3commercial influences on health unhealthy commodities public healtheng |
| spellingShingle | Duncan Gillespie Jenny Hatchard Alan Brennan Penny Buykx Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 3; peer review: 2 approved] NIHR Open Research commercial influences on health unhealthy commodities public health eng |
| title | Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 3; peer review: 2 approved] |
| title_full | Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 3; peer review: 2 approved] |
| title_fullStr | Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 3; peer review: 2 approved] |
| title_full_unstemmed | Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 3; peer review: 2 approved] |
| title_short | Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018 [version 3; peer review: 2 approved] |
| title_sort | options for modifying uk alcohol and tobacco tax a rapid scoping review of the evidence over the period 1997 2018 version 3 peer review 2 approved |
| topic | commercial influences on health unhealthy commodities public health eng |
| url | https://openresearch.nihr.ac.uk/articles/3-26/v3 |
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