Table 1

Data description—17 countries (n=78)

CountryTax structureShare of ad valorem taxAverage consumption per dayNumber of waves
AustraliaSpecific uniform017.328
Canada016.458
Mauritius09.253
South Korea017.413
USA017.438
Uruguay015.534
IndiaSpecific tiered05.681
Brazil 2009015.401
FranceMixed uniform89.0%12.383
Germany41.6%14.673
Malaysia25.1%12.825
Mexico 2010–201276.0%5.973
Netherlands26.3%14.696
UK43.2%16.208
Brazil 2012Mixed tiered22.1%15.711
China94.1%17.113
ThailandAd valorem uniform100%11.165
Mexico 2006–2008100%7.173
BangladeshAd valorem tiered100%10.112