Low alcohol content excise tax policy management attempts in the Baltic States

Abstract

This study evaluates the diverse approaches to implementing alcohol excise tax rates for low-alcohol-content beverages across the Baltic States. Utilising a comparative case study methodology, the research analyses different models of low alcohol excise tax groups, taxation rates, and alcohol type policies. Data were gathered from official government statistics, EU databases, and relevant policy documents spanning the last decade. The analysis involved a comparative assessment of tax revenue trends and a qualitative examination of the political and economic factors influencing these models. The principal conclusion is that each Baltic country has developed a unique practice, shaped by distinct economic, practical, and political considerations.