hol content, which translated into lower taxes for beverages with lower pure alcohol content. No generalized tax
reform has been implemented in Mexico since then, yet, recent alcohol consumption (consumption of at least
one standard drink in the past 30 days) increased from 35% in 2011 to 39% in 2016 and recent binge drinking
(drinking more than 4 drinks for women, 5 for men on at least one occasion in the past 30 days) increased from
12.3% in 2011 to 19.3% in 2016.1
Evidence of the negative externalities caused by the consumption of alcohol is needed to support any tax reform.
The objective of this report is to propose a tax redesign including the impact on prices, consumption and
revenues, considering the current fiscal policy and the evidence on the impact of alcoholic taxes on consump-
tion.
Investigador responsable
