Alcohol tax pass-through across the product and price range: do retailers treat cheap alcohol differently?

Background And Aims: Effective use of alcohol duty to reduce consumption and harm depends partly on retailers passing duty increases on to consumers via price increases, also known as 'pass-through'. The aim of this analysis is to provide evidence of UK excise duty and sales tax (VAT) pass-through rates for alcohol products at different price points.

Setting: March 2008 to August 2011, United Kingdom.