Anderson, Kym2025-09-042025-09-040816-5181https://hdl.handle.net/1885/733771962Australia taxes alcohol consumption more than most other affluent economies. A switch to low-alcohol beer has been encouraged in Australia by it being subject to a lower rate of excise tax than regular beer, but no such incentive applies to packaged mid-strength beer. Would more or less alcohol be consumed if the tax rates for mid-strength beer were lowered, for example to those for low-strength beer? This study estimates changes in demand that could result from such a policy change. It finds that alcohol consumption from each of beer, wine and spirits could fall, but by little more than 1% in totalenAuthor/s retain copyrighthttps://creativecommons.org/licenses/by-saAlcohol taxationexcise tax reformmid-strength beer2025-11Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)