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