Impact of excise tax on consumption, brand loyalty and health awareness: Evidence from the United Arab Emirates

References

• Aaker, A. D. (1996). Building strong brands. The Free Press.
   Google Scholar
• Abdel-Kader, K., & Mooij, R. D. (2020), “”, IMF Working Paper, WP/20/271. International Monetary Fund.
   Google Scholar
• Al Mahameed, M., Belal, A., Gebreiter, F., & Lowe, A. (2021). Social accounting in the context of profound political, social and economic crisis: The case of the Arab Spring. Accounting, Auditing & Accountability Journal, 34(5), 1080–21. https://doi.org/10.1108/AAAJ-08-2019-4129
   Google Scholar
• Alm, J., Edward, S., &, Mark, S. (2009). “Perfect competition, urbanicity, and tax incidence in the retail gasoline market”, Economic Inquiry 47(1), 118
   Google Scholar
• Alm, J., Edward, S., & Mark, S. (2009). Perfect competition, urbanicity, and tax incidence in the retail gasoline market. Economic inquiry, 47(1), 118.
   Google Scholar
• Al-Mekhlafi, M. A. (2011). An exploration of Yemeni student-teachers’ self- perceptions of themselves as writer. University of Sharjah Journal for Humanities & Social Sciences, 8(1), 39–61.
   Google Scholar
• Alsukait, R., Bleich, S., Wilde, P., Singh, G., & Folta, S. (2020b). Sugary drink excise tax policy process and implementation: Case study from Saudi Arabia. Food Policy, 90(101789), 1–10. https://doi.org/10.1016/j.foodpol.2019.101789
   Google Scholar
• Alsukait, R., Wilde, P., Bleich, S. N., Singh, G., & Folta, S. C. (2020a). Evaluating Saudi Arabia’s 50% carbonated drink excise tax: Changes in prices and volume sales. Economics and Human Biology, 38(100868), 1–6. https://doi.org/10.1016/j.ehb.2020.100868
   Google Scholar
• Balcells, E., Delgado-Noguera, M., Pardo-Lozano, R., Roig-González, T., Renom, A., González-Zobl, G., Muñoz-Ortego, J., Valiente-Hernández, S., Pou-Chaubron, M., & Schröder, H. (2010). Soft drinks consumption, diet quality and BMI in a Mediterranean population. Public Health Nutrition, 14(5), 778–784. https://doi.org/10.1017/S1368980010002788
   Google Scholar
• Barzel, Y. (1976). An Alternative Approach to the Analysis of Taxation. Journal of Political Economy, 84(6), 1177–1197. https://doi.org/10.1086/260507
   Google Scholar
• Baxter, E. (2009), “Obesity sets UAE on path to chronic disease epidemic”, Arabian Business. Obesity sets UAE on path to chronic disease epidemic - Arabian Business 10 15 . .
   Google Scholar
• Chaloupka, F. J., Powell, L. M., & Warner, K. E. (2019). The use of excise taxes to reduce tobacco, alcohol, and sugary beverage consumption. Annual Review of Public Health, 40(1), 187–201. https://doi.org/10.1146/annurev-publhealth-040218-043816
   Google Scholar
• Charfeddine, M. F. (2020). Excise Tax in the GCC: Overview and practical considerations. International Tax Review, 31, 97. Accessed 30 June 2022. https://www.internationaltaxreview.com/article/2a6a5pzvrtxgqp8y1xhj4/excise-tax-in-the-gcc-overview-and-practical-considerations
   Google Scholar
• Chetty, R., & Bruich, G. A. (2012), “Tax incidence”, public economics lecture, Harvard University. Public Economics Lectures – RAJ CHETTY. Harvard University. Retrieved February 25, 2022.
   Google Scholar
• Chouinard, H., Jeffrey, M. P. (2004). “Incidence of federal and state gasoline taxes”, Economics Letters, 83, 55–60.
   Google Scholar
• Chouinard, H., & Jeffrey, M. P. (2004). Incidence of federal and state gasoline taxes. Economics Letters, 83, 55–60.
   Google Scholar
• Congressional Research Services. (2021), “Federal excise taxes: Background and general analysis. R46938.pdf (fas.org) USA”, Retrieved March 15, 2022.
   Google Scholar
• DeCicca, P., Kenkel, D., Liu, F., & Somerville, J. (2021). Quantifying brand loyalty: Evidence from the cigarette market. Journal of Health Economics, 79, 1–29. https://doi.org/10.1016/j.jhealeco.2021.102512
   Google Scholar
• Delipalla, S., Koronaiou, K., Al-Lawati, J., Sayed, M., Alwadey, A., Al Alawi, E., Almutawaa, K., Hussain, A., Al-Maidoor, W., & Al-Farsi, Y. (2022). The introduction of tobacco excise taxation in the gulf cooperation council countries: A step in the right direction of advancing public health. BMC Public Health, 22(1), 1–8. https://doi.org/10.1186/s12889-022-13190-0
   Google Scholar
• Elamonovich, E. N. (2022). Excise Taxation: Features and problems of modern development. Eurasian Scientific Herald, 9, 92–99. www.geniusjournals.org
   Google Scholar
• European Union Council Directive. 721464. (1972), “Taxes other than turnover taxes which affect the consumption of manufactured tobacco”, O.J.L303/1. EUR-Lex - 31972L0464 - EN - EUR-Lex (europa.eu). Retrieved March 13, 2022.
   Google Scholar
• European Union Council Directive 2008/118/EC. (2008), “The general arrangements for excise duty and repealing Directive 92/12/EEC”, EUR-Lex - 32008L0118 - EN - EUR-Lex (europa.eu). Retrieved March 18, 2022.
   Google Scholar
• Evans, W. N., & Farrelly, M. C. (1998). The compensating behavior of smokers: Taxes, tar and nicotine. RAND Journal of Economics, 29(3), 578–595. https://doi.org/10.2307/2556105
   Google Scholar
• Evans, W. N., Ringel, J. S., & Stech, D. (1999). Tobacco taxes and public policy to discourage smoking. Tax Policy and the Economy, 13, 1–55. https://doi.org/10.1086/tpe.13.20061866
   Google Scholar
• Federal Tax Authority. (2017), “UAE excise tax, the official portal of the UAE government”, Federal Tax Authority United Arab Emirates. Retrieved March 15, 2022.
   Google Scholar
• Federal Tax Authority. (2019). “Excise tax”, https://u.ae/en/information-and-services/finance-and-investment/taxation/excise-tax. Retrieved March 14, 2022
   Google Scholar
• Fournier, S. (1998). Consumers and their brands: Developing relationship theory in consumer research. Journal of Consumer Research, 24(4), 343–353. https://doi.org/10.1086/209515
   Google Scholar
• Gallet, C. A., &, List, J. A. (2003). Cigarette Demand: A Meta-analysis of Elasticities Health Economics 12 10 821–835 doi:10.1002/hec.765 Accessed 10 July 2022 https://pubmed.ncbi.nlm.nih.gov/14508867/
   Google Scholar
• General Authority of Zakat and Tax Saudi Arabia. (2019), “Excise tax expansion transitional excise tax rules”, Selective Excise Tax Eng.pdf (zatca.gov.sa). Retrieved June 25, 2022.
   Google Scholar
• General Authority Qatar. (2021), “Excise tax”, Excise Tax – General Tax Authority (gta.gov.qa). Retrieved June 25, 2022.
   Google Scholar
• Harding, M., Leibtag, E., & Michael, L. (2012). The heterogeneous geographic and socioeconomic incidence of cigarette taxes: Evidence from Nielsen homescan data. American Economic Journal: Economic Policy, 4, 169–198.
   Google Scholar
• Hines, J. R. (2007), “Excise taxes”, Working Paper Series, Michigan School of Business, WP 2007-2.
   Google Scholar
• HM Revenue & Customs (HMRC) & HM Treasury. (2021), “The new alcohol duty system: Consultation”, 20211026_Alcohol_Duty_Review_Consultation_and_CFE_response.pdf (publishing.service.gov.uk). Retrieved April 15, 2022.
   Google Scholar
• Horáková, M., Bejtkovský, J., Barešová, P., & Urbánek, T. (2020). Alcohol consumption among the member states of the European Union in relationship to taxation. Adiktologie, 20, 47–56.
   Google Scholar
• Ho, L. M., Schafferer, C., Lee, J. M., Yeh, C. Y., & Hsieh, C. J. (2018). Raising cigarette excise tax to reduce consumption in low-and middle-income countries of the Asia-Pacific region: A simulation of the anticipated health and taxation revenues impacts. BMC Public Health, 18(1), 1187. https://doi.org/10.1186/s12889-018-6096-z
   Google Scholar
• Hu, T. W., Mao, Z., Shi, J., & Chen, W. (2008), “Tobacco taxation and its potential impact in China” International Union Against Tuberculosis and Lung Disease. https://portal-uat.who.int/fctcapps/sites/default/files/kh-media/e-library-doc/2020/06/Tobacco-Taxation-and-Its-Potential-Impact-in-China.pdf. Retrieved June 18, 2022
   Google Scholar
• Karp, L.S., Perloff, J.M. (1989). “Estimating market structure and tax incidence: The Japanese television market”, Journal of Industrial Economics, 37, 225–239.
   Google Scholar
• Keeler, T. E., The-wei, H., Paul, G. B., Williard, G. M., & Hai-Yen, S. (1996). Do cigarette producers price-discriminate by state? Journal of Health Economics, 15(4), 499–512. https://doi.org/10.1016/S0167-6296(96)00498-5
   Google Scholar
• Kelley, E. B. (2006). “Obesity”. Greenwood Press.
   Google Scholar
• Kenkel, D. S. (2005). “Are Alcohol Tax Hikes Fully Passed Through to Prices? Evidence from Alaska”, American Economic Review, 95(2), 273–277.
   Google Scholar
• Khalil, S., & Sidani, Y. (2020). The influence of religiosity on tax evasion attitudes in Lebanon. Journal of International Accounting, Auditing and Taxation, 40, 100335. https://doi.org/10.1016/j.intaccaudtax.2020.100335
   Google Scholar
• KPMG. (2022), “Kuwait: Excise tax on tobacco, beverages, luxury goods being considered”, Kuwait: Excise tax on tobacco, beverages, luxury goods - KPMG United States (home.kpmg). Retrieved July 1, 2022.
   Google Scholar
• Lesley, C., & Muehlegger, E. J. (2010), “Consumer response to cigarette tax changes”, Working Paper Harvard University. Retrieved 20 April, 2022, Consumer Response to Cigarette Excise Tax Changes (harvard.edu).
   Google Scholar
• Locher, T. (2021), “EU excise duty on alcohol distilled spirits taxes in Europe”, EU Excise Duty on Alcohol Distilled Spirits Taxes in Europe, 2021 (taxfoundation.org). Tax Foundation. Retrieved March 22, 2022.
   Google Scholar
• Miguel, Á. R. B., Escobar, C. F., Simón, L., Sanz-Barbero, B., & Padilla, J. (2019). Impact of an excise tax on the consumption of sugar-sweetened beverages in young people living in poorer neighbourhoods of Catalonia, Spain: A difference in differences study. BMC Public Health, 19(1), 1553. https://doi.org/10.1186/s12889-019-7908-5
   Google Scholar
• Ministry of Finance and National Economy Bahrain. (2022), “Excise tax general background”, Excise Overview - Ministry of Finance and National Economy - Kingdom of Bahrain (mofne.gov.bh). Retrieved June 25, 2022.
   Google Scholar
• Mun, T. (1620). England’s treasure by forraign trade, or the ballance of our forraign trade is the rule of our treasure. M. J Ed. (re-published in 1664 for the common good), England’s treasure, chapter xvi 151-161. England’s treasure by forraign trade, or, The ballance of our forraign trade is the rule of our treasure written by Thomas Mun; and now published for the common good by his son John Mun. (umich.edu). Retrieved March 22, 2022.
   Google Scholar
• Mushtaq, N., Mushtaq, S., &, Beebe, L. A. (2011). “Economics of tobacco control in Pakistan: estimating elasticities of cigarette deman“ Tobacco Control, 20(6), 431- 435. Accessed 25 March 2022 https://tobaccocontrol.bmj.com/content/20/6/431?papetoc=
   Google Scholar
• Mushtaq, N., Mushtaq, S., & Beebe, L. A. 2011. Economics of tobacco control in Pakistan: Estimating elasticities of cigarette demand. Tobacco control.20:6. 431–435.
   Google Scholar
• Naderifar, M., Goli, H., & Ghaljaei, F. (2017). Snowball sampling: A purposeful method of sampling in qualitative research. Strides in Development of Medical Education, 14(3), 1–4.
   Google Scholar
• Papageorgiou, C., Farlekas, P., Dermatis, Z., Anastasiou, A., & Liargovas, P. (2021). Assessing the impact of excise duties on a state’s revenues: The case of Greece. Public Sector Economics, 45(3), 387–412. https://doi.org/10.3326/pse.45.3.4
   Google Scholar
• Petty, W. S. (1677). A disclosure of taxes and contributions”, as cited in Seligman, E. R. A. (1892), “The Shifting and Incidence of Taxation. American Economic Association, On the Shifting and Incidence of Taxation (jstor.org). 7, 132.
   Google Scholar
• Polit, D. F., & Beck, C. T. (2006). Using research in evidence-based nursing practice. In essentials of nursing research: Methods, appraisal, and utilization (6th ed.), pp. 457–494). Lippincott Williams & Wilkins.
   Google Scholar
• Rapp-Jung, B. (1996). The cascade effect of VAT and excise on tobacco products in the light of general principles of community law. Intertax, 24(5), 187–193. https://doi.org/10.54648/TAXI1996035
   Google Scholar
• Saeed, R., Tufail, M. S., Lodhi, R. N., Ahmad, M., & Arshad, H. M. (2013). Antecedents of cigarette brands loyalty in Pakistan. Journal of Basic and Applied Scientific Research, 3(5), 969–975.
   Google Scholar
• Seligman, E. R. A. (1892). The shifting and incidence of taxation. American Economic Association, On the Shifting and Incidence of Taxation (jstor.org). 7, 7–191.
   Google Scholar
• Shantz, A., Wang, J., & Malik, A. (2018). Disability status, individual variable pay, and pay satisfaction: Does relational and institutional trust make a difference? Human Resource Management, 57(1), 365–380. https://doi.org/10.1002/hrm.21845
   Google Scholar
• Simon, S. (2012), “Alexander Hamilton and the whiskey tax, U.S. department of the treasury, TTBGov - Special Feature”, https://www.ttb.gov/public-information/special-feature Retrieved June 28, 2022
   Google Scholar
• Slemrod, J., & Yitzhaki, S. ((2002). Tax avoidance, evasion and administration. In A.J Auerbach & M. Feldstein (Eds.), Handbook of Public Economics. Tax Incidence - an overview | ScienceDirect Topics (Vol. 3, pp. 1425-1442). Elsevier Science B. V. https://eml.berkeley.edu/~saez/course/Slemrod,Yitzhaki%20PE%20Handbook%20chapter.pdf
   Google Scholar
• Smith, A. (1776). Salvio Marcelo Soares. Wealth of Nations. In Soares. S. M (Eds.),An inquiry into the nature and causes of the wealth of nations (pp. 754). MetaLibri Digital Library. https://www.ibiblio.org/ml/libri/s/SmithA_WealthNations_p.pdf
   Google Scholar
• Snowdon, W. (2014). Sugar-sweetened beverages in Pacific Island countries and territories: Problems and solutions? Pacific Health Dialog, 20(1), 43–46.
   Google Scholar
• Sultanate of Oman Tax Authority. (2022), “Excise tax law & regulations”, LAWS FAQ’S Excise Registration Transational Return Excise Return New Product Tax Stamp - Excise Tax - Taxpayer Portal (taxoman.gov.om). Retrieved June 22, 2022.
   Google Scholar
• Tax, Foundation. (1956), “Federal excise taxes USA”. Tax Foundation. http://taxfoundation.org/article/federal-excise-taxes. Retrieved February 22, 2022.
   Google Scholar
• Teng, A. M., Jones, C. A., Mizdrak, A., Signal, L., Genc, M., & Wilson, N. (2019). Impact of sugar‐sweetened beverage taxes on purchases and dietary intake: Systematic review and meta‐analysis. Public Health, Obesity Reviews, 20(9), 1187–1204. https://doi.org/10.1111/obr.12868
   Google Scholar
• UK Trade Tariff. (2021), “Excise duties, reliefs, drawbacks and allowances”, www.gov.uk. Retrieved March 5, 2022
   Google Scholar
• Wang, Y., Lewis, M., & Singh, V. (2021). Investigating the effects of excise taxes, public usage restrictions, and antismoking ads across cigarette brands. Journal of Marketing, 85(3), 150–167. https://doi.org/10.1177/0022242921994566
   Google Scholar
• Wigglesworth, R. (2008), “Wealth brings weighty problem for the Gulf”, Financial Times, 7, Wealth weighs heavily on Gulf Arabs | Financial Times (ft.com). Retrieved March 14, 2022.
   Google Scholar
• World Bank. (2020), “World Bank national accounts data and OECD national accounts data files”, GNI per capita, Atlas method (current US$) - United Arab Emirates | Data (worldbank.org). Retrieved March 19, 2022.
   Google Scholar
• World Bank Group. (2019). Gulf economic monitor, building the foundations for economic sustainability. 4. World Bank, World Bank Document. Retrieved November 30, 2022.
   Google Scholar
• World Obesity. (2022), “Global obesity observatory”, Ranking (% obesity by country) | World Obesity Federation Global Obesity Observatory. Retrieved March 18, 2022.
   Google Scholar
• Yeomans, H. (2018). Taxation, state formation and governmentality: The historical development of alcohol excise duties in England and Wales. Social Science History, 42(2), 269–293. https://doi.org/10.1017/ssh.2017.47
   Google Scholar