Table 2.
Percentage changes in inflation-adjusted taxation rates of eight beverage categories compared to the taxation rates in 2001. Source: Excise Department of Thailand.
| Types of alcoholic beverages | Actual taxation rate change (inflation-adjusted taxation rate change) and market share by year | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2001 | 2003 | 2005 | 2007 | 2009 | ||||||
| % increase | % market share | % increase* | % market share | % increase* | % market share | % increase* | % market share | % increase* | % market share | |
| White spirits | 0 | 50.2 | −30 (−32) | 41.5 | −30 (−36) | 37.5 | 10 (−7) | 36.0 | 20 (−3) | 31.4 |
| Mixed spirits | 0 | 6.0 | 0 (−2) | 1.4 | 0 (−9) | 1.4 | 17 (−1) | 7.7 | 25 (2) | 10.9 |
| Special blended spirits | 0 | 3.2 | 0 (−2) | 0.1 | 67 (51) | 0.7 | 67 (41) | 0.3 | 67 (35) | 0.3 |
| Whisky | ||||||||||
| Inexpensive | 0 | 9.5 | 0 (−2) | 23.3 | 67 (51) | 28.1 | 67 (41) | 18.8 | 67 (35) | 14.1 |
| Expensive | 0 | 1.0 | 25 (22) | 1.9 | 25 (13) | 2.3 | 25 (6) | 1.9 | 25 (1) | 1.4 |
| Brandy | 0 | 1.5 | 36 (32) | 1.3 | 100 (82) | 1.3 | 114 (81) | 1.7 | 144 (98) | 1.6 |
| Community fermented beverages | 0 | 0.1 | −30 (−32) | 0.1 | −30 (−36) | 0.01 | −30 (−41) | 0.003 | −30 (−43) | 0.01 |
| Beer | 0 | 27.0 | 0 (−2) | 29.3 | 0 (−9) | 28.1 | 0 (−15) | 33.1 | 16 (−6) | 39.6 |
| Wine | 0 | 1.6 | 0 (−2) | 1.1 | 0 (−9) | 0.6 | 0 (−15) | 0.6 | 0 (−19) | 0.7 |
| Tax rate changes of the total alcohol market** | 0 | −12 (−13.6) | 10 (−0.2) | 20 (1.7) | 28 (3.4) | |||||
*
Inflation-adjusted tax rate changes are presented in the parentheses.
**
Average tax changes of the total alcohol market each year were calculated by summing all category tax rate changes weighted by each category’s market share of pure alcohol for that same year. Data are calculated by the authors based on data from the Excise Department of Thailand.