The regional demand of alcoholic beverages. Impact of an increase in the special taxe

Elena López Díaz-Delgado, María A. González, Erica Fellinger


This study analyzes the different responses in the consumption of alcoholic beverages by regions in Spain to changes in levels of prices and income. To this end income and price elasticities have been estimated for three ty pes of alcoholic beverages (wine, beer, and "other alcoholic drinks") through a complete AIDS-type demand system, using a panel of annual data from 1993 to 2000 for eight Spanish regions. The results of this study indicate that there are important differences in the household consumption and responses of alcoholic beverages among different regions, particularly regarding the consumption of wine and beer between the northern and southern halves of the peninsula. On the basis of these results regional returns from excise taxes and VAT have been simulated according to different tax scenarios


Alcoholic beverages; elasticities; excise taxes; tax revenu

Subject classification

Q14, Q12.

Full Text:



Andrikopoulos, A. y Loizides, J. “The demand for home-produced and imported alcoholic beverages in Cyprus: the AIDS approach” Applied Economics, 32, 1111-1119.

Agencia Estatal de la Administración Tributaria. Departamento de Aduanas e Impuestos Especiales (2000). “Impuestos Especiales. Estudio Relativo al Año 1999.”

Baltagi, B.H. y Griffin, J. (1995) “A Dynamic Demand Model for Liquor: The Case for Pooling”. Review of Economics and Statistics, 545-552.

Berndt, E.R. (1991). The Practice of Econometrics, Addison-Wesley. Blanciforti, L. y Green, R.(1983). “The Almost Ideal Demand System: A Comparison and Application to Food Groups”. Agricultural Economics Research 35 (3), 1-10.

Deaton, A. y Muellbauer, J. (1980). “An Almost Ideal Demand System”. The American Economic Review 70 (3), 312-326.

Dhrymes, P.J. (1994). Topics in Advanced Econometrics. Linear and Nonlinear Simultaneous Equations. Springer-Verlag, Nueva York.

Gracia, A. y Albisu, L.M., (1994). “La Demanda de Bebidas Alcohólicas en España”. Investigación Agraria: Economía Vol.9 (1), 113-126.

Greene, W. (1998). Econometric Analysis. Prentice Hall, New Jersey.

Labys, W.C. (1976) “An International Comparision of Price and Income Elasticities for Wine Consumption”. Australian Journal of Agricultural Economics 20 (1), 33-36.

Maddala, G.S. (1971). The use of variance components models in pooling cross section and time series data. Econometrica, 39 (March), 341-58.

Ministerio de Agricultura Pesca y Alimentación. (1999, 2000 y 2001) La Alimentación en España.

Morilla, J. y Martínez A. (2003). “La Modernización del Consumo de Vino en España: Estructura de la Demanda y Estimación de una Función de Precios Hedónicos”, Revista de Estudios Agrosociales y Pesqueros. En prensa.

Morilla, J., (2001). “Cambios en las Preferencias de los Consumidores de Vino y Respuestas de los Productores en los Dos Últimos Siglos”, en Viñas, Bodegas y Mercados. J. Carmona, J. Colone, J. Pan-Montojo y J. Simpson Eds. Prensas Universitarias de Zaragoza.

Mundlak, Y. (1978). On the pooling of time series and cross section data. Econometrica, 46 (1), 69-85.

Podesta, F. (2000). Recent Developments in quantitative comparative methodology: the case of pooled times series cross-section analysis. McDonough School of Business, DSS Papers SOC 3-02.

Schneider, M. (1988). The demand for the suburban public work force: residents, workers, and politicians. The Journal of Politics, 50 (Feb.), 89-107.

Soe, T., Batterham, R.L. y Drynam, R.G. (1994). “Demand Food in Myanmar”. Agricultural Economics 11, 207-217.

Stone. J.R. (1953) The Measurement of Consumers’ Expenditure and Behavior in the United Kindom, 1920-1938. Cambridge University Press. Cambridge, England.

Spawton, A. L. (1990). “Development in the Global Alcoholic Drinks Industry and its Implications for the Future Marketing of Wine”, en Wine and Wine Economy. Akadémiai Kiado, Budapest, 275-287. Vol. 1 C.

Stimson, J.A. (1985). Regression in space and time: a statistical essay. American Journal of Political Science, 29 (Nov), 914-947.

Zellner, A. (1962) An efficient method of estimating seemingly unrelated regressions and tests for aggregation bias, Journal of the American Statistical Association, 57, 348-368.

Abstract Views

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

 Universitat Politècnica de València

e-ISSN: 2174-7350   ISSN: 1578-0732