牛津经济研究院：2024年南非啤酒产业与消费者双重承压：不稳定的消费税与高通胀的影响分析报告（英文版）(62页）.pdf

1、OXFORDEC ONOM ICSAFRICADOUBLE THE PAIN THE BURDEN OF UNPREDICTABLE EXCISE TAXES&HIGH INFLATION ON BEER PRODUCERS&CONSUMERS IN SOUTH AFRICAOCTOBER 2024OXFORDE CONOMI CSAFRICAThe Burden of Unpredictable Excise Taxes and High InflationABBREVIATIONSEXECUTIVE SUMMARY1.INTRODUCTION2.INFLATION AND THE SUPP

2、LY AND DEMAND OF BEER 2.1 Effects of Inflation on the Supply of Beer 2.2 Effects of Inflation on the Demand for Beer3.THE NEXUS OF TAXES,INFLATION,AND ECONOMIC GROWTH 3.1 Interactions Between Excise Taxes,Inflation,and Macroeconomic Growth 3.2 South Africas Tax Buoyancy 3.3 Consumer Price Elasticity

3、 of Demand for Beer4.EXCISE DUTIES LEVIED ON BEER IN SOUTH AFRICA 4.1 Dissecting Fiscal Receipts from Excisable Products 4.2 Evolution of Excise Duties on Beer in South Africa versus CPI Inflation 4.3 Responsiveness of Excise Revenues to Above-Inflation Duties on Beer 4.4 Tracking South Africas Tax

4、Burden on Beer in Relation to the Excise Targets5.BENCHMARKING SOUTH AFRICAS EXCISE DUTIES ON BEER 5.1 Excise Regimes and Inflation in the Selection of Benchmark Countries 5.2 Evaluating South Africas Excise Revenue against the Benchmark Countries 5.3 Balancing the Brunt of the Burden6.CONCLUSIONREF

5、ERENCESABOUT OXFORD ECONOMICS AFRICATABLE OF CONTENTSIVV144814 141718222223262934344043505462iiiOXFORDE CONOMI CSAFRICAThe Burden of Unpredictable Excise Taxes and High InflationABV Alcoholic strength by volumeATO Australian Taxation OfficeAUD Australian dollarCAD Canadian dollarCAGR Compound annual

6、 growth rateCPI Consumer price indexCRA Canada Revenue AgencyGBP British poundGDP Gross domestic productHMRC His/Her Majestys Revenue&CustomsLAA Litres of absolute alcoholml MillilitreMRA Mauritius Revenue AuthorityMUR Mauritian rupeeONS UK Office for National Statisticsp.a.Per annumPDI Personal dis