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）

In 1643, the UK was the first country to introduce excise duties on beer to help fund government expenses during the English Civil War. These indirect taxes have become standard practice in many countries ever since. Excise duties, in addition to valueadded tax (VAT), comprise the overall tax burden that is shifted to consumers through higher retail prices. Although these levies aim to increase fiscal revenues and discourage the harmful use of products with negative externalities, they genera