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Alcoholic Beverages Tobacco

Lowest 176/10,531 = 1.67% 259/10,531 = 2.46%

Second 272/27,674 = 0.98 337/27,674 = 1.22

Third 413/46,213 = 0.89 381/46,213 = 0.82

Fourth 506/72,460 = 0.70 371/72,460 = 0.51

Highest 917/158,388 = 0.58 268/158,388 = 0.17

Significantly regressive taxation for both.

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Q: How do you Analyze the likely vertical equity of selective excise on alcoholic beverages and tobacco products?
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