ผลกระทบของภาษีต่ออุปสงค์ผลไม้ไทยและสุราผลไม้ต่างประเทศ / พรรณนภา ช่างเพ็ชร = Effects of tax on demand for Thai and foreign fruit alcoholic beverage / Pannapa Changpetch
Importation of alcoholic fruit beverages, mainly wine and champagne, causes a lot of trade deficit to Thailand over the years. The deficit largely results from the low quality of domestic products. Considering these alcoholic beverages unhealthy and luxurious, Thai government has taken several policies, primarily price policy, in an attempt to reduce consumption of imported alcoholic fruit beverage. The popular price policy is the increase of excise tax. This thesis focuses on studying the effectiveness of excise tax to consumption of imported alcoholic fruit beverages. Consumption demand, which includes influence of variables to consumption and substitution capability of domestic alcoholic fruit beverages, and price strategies of wine and champagne importers are analyzed to find the impact of excise tax to consumption, trade balance, government's tax revenue, and domestic goods' substitution. The study of consumption demand reveals that prices of imported alcoholic fruit beverage and consumer income are influential factors to the level of consumption. Substitution capability of domestic alcoholic fruit beverages to replace imported ones, nevertheless, is low. The result indicates that price policy is effective in reducing imported beverage' consumption but not effective in promoting substitution by domestic beverage. Analysis of impact of excise tax on imported alcoholic fruit beverages, which considers consumption demand and importers' price-adjustment strategies, shows that the continuously increasing excise tax contribute to decreasing consumption that occurred over the past period. In addition, tax can efficiently reduce trade deficit, even though the government has to lose a portion of tax revenue in return.
