牛津经济研究院2024年南非啤酒产业与消费者双重承压不稳定的消费税与高通胀的影响分析报告英文版62页

OXFORDECONOMICSAFRICADOUBLE THE PAIN THE BURDEN OF UNPREDICTABLE EXCISE TAXES & HIGH INFLATION ON BEER PRODUCERS & CONSUMERS IN SOUTH AFRICAOCTOBER 2024OXFORDECONOMICSAFRICAThe Burden of Unpredictable Excise Taxes and High InflationABBREVIATIONSEXECUTIVE SUMMARY1. INTRODUCTION2. INFLATION AND THE SUPPLY AND DEMAND OF BEER 2.1 Effects of Inflation on the Supply of Beer 2.2 Effects of Inflation on the Demand for Beer3. THE NEXUS OF TAXES, INFLATION, AND ECONOMIC GROWTH 3.1 Interactions Between Excise Taxes, Inflation, and Macroeconomic Growth 3.2 South Africa’s Tax Buoyancy 3.3 Consumer Price Elasticity of Demand for Beer4. EXCISE DUTIES LEVIED ON BEER IN SOUTH AFRICA 4.1 Dissecting Fiscal Receipts from Excisable Products 4.2 Evolution of Excise Duties on Beer in South Africa versus CPI Inflation 4.3 Responsiveness of Excise Revenues to Above-Inflation Duties on Beer 4.4 Tracking South Africa’s Tax Burden on Beer in Relation to the Excise Targets5. BENCHMARKING SOUTH AFRICA’S EXCISE DUT