Marje Josing

Marje Josing

Director, Estonian Institute of Economic Research



  • Excise Duty Policy – an Equation with Several Denominators

    04 June 2018


    RiTo No. 37, 2018

    Alcohol excise duty has several purposes. The most important of them is restricting consumption through increasing the retail price, but the revenues of the state budget, suppressing of shadow economy and the problems of border trade are also relevant factors. Several factors (among other things, the prices in neighbouring countries and the competitiveness of companies) have to be simultaneously taken into account in establishing optimal excise duty rates, and if a mistake is made with the level of the excise duty rates, it will be accompanied by negative consequences in the society.