Effective prevention against risky underage drinking--the need for higher excise taxes on alcoholic beverages in Germany.
OBJECTIVE
The study aimed to explore the place of taxation in preventing underage binge drinking in Germany.


METHODS
We reviewed evidence on the role of excise taxes on alcohol in preventing alcohol problems and underage drinking. We analyzed historical German data on tax on alcoholic beverages and compared this with European data, finally calculating tax scenarios and their impact on underage binge drinking.


RESULTS
Germany applies lower taxes than many other European countries and alcohol beverage prices have decreased by 30% relative to overall price levels during the last 40 years.


CONCLUSIONS
An optimal tax rate for reducing underage drinking would be set between the European average tax rates and Scandinavian tax rate levels.
Adams
Michael
M
Universität Hamburg, Institut für Recht der Wirtschaft, Max-Brauer-Allee 60, 22765 Hamburg, Germany.
Effertz
Tobias
T
D000293:Adolescent; D000428:Alcohol Drinking / Q000191:economics / Q000331:legislation & jurisprudence / Q000517:prevention & control*; D000434:Alcoholic Beverages / Q000191:economics*; D005858:Germany; D006801:Humans; D012309:Risk-Taking; D013660:Taxes