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Economics of Breweing Industry

This article explores various aspects of the brewing industry, including trends in beer consumption, excise taxes, and market share of microbreweries. It also covers the calculation of trend functions, regression analysis, and elasticity of beer consumption. Additionally, it discusses the implications of increasing beer prices, the use of paper bottles, and the production of beer in September.

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Economics of Breweing Industry

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  1. Economics of Breweing Industry Tomáš Maier WS 2019/2020

  2. News • Increasing price of beer • Beer bottle made from paper • Beer production in september

  3. Example • Calculate the trend function for beer consumption per capita • Calculate regression between wine consumption (dependent variable) and beer consumption (independent variable). • For previous point calculate the elasticity for the last year

  4. Example • Calculate the share of total export on total production for 2015 and 2016 • Calculate the total import on Czech consumption for 2015 and 2016 • By how many % had grown the import from non EU between 2016/2015? What can be the reason?

  5. Excise taxes • - Mineral oils • - Ethanol • - Beer • - Wine and semi-finished products • - Tabacco https://www.celnisprava.cz/cz/dane/statistiky/Stranky/pivo.aspx

  6. Excise tax beer MINIMAL RATE: • EUR 0.748 per hL / degree Plato of finished product • or EUR 1.87 per hL / degree of alcohol of finished product

  7. Excise beer taxes I. • 1991: • - lower than 10 % EOW 190 CZK/hl • - lower than 12,99 % EOW 390 CZK/hl • - more than 13 % EOW 650 CZK/hl • 1993 • - 154 CZK/hl • - 317 CZK/hl • - 423 CZK/hl

  8. Excise beer taxes II. • 1995 (+ 4 %): • - 157 CZK/hl • - 320 CZK/hl • - 430 CZK/hl • Less than 10 thousands hl: 50 % • 10 – 50 thousands hl: 40 % • 50 – 100 thousands hl: 30 % • 100 – 150 thousands hl: 20 % • 150 – 200 thousands hl: 10 %

  9. Excise beer taxes III. • 1998: • 200 thousands hl and more: 24 CZK • 150 – 200 thousands hl: 21.6 CZK • 100 – 150 thousands hl: 19.2 CZK • 50 – 100 thousands hl: 16.8 CZK • 10 – 50 thousands hl: 14.4 CZK • Less than 10 thousands hl: 12 CZK

  10. Excise beer taxes IV. • 2010: • 200: 32 CZK • 150 – 200: 28.8 CZK • 100 – 150: 25.6 CZK • 50 – 100: 22.4 CZK • 10 – 50: 19.2 CZK • To 10: 16 CZK

  11. EU – Plato - % EOW • Belgium, Bulgaria, Czech Republic, Germany, Greece, Spain, Italy, Malta, Netherlands, Austria, Poland, Portugese, Romania

  12. EU - Alcohol • Denmark, Estonia, France, Croatia, Ireland, Cyprus, Latvia, Lithuania, Hungaria, Slovenia, Slovakia, Finland, Sweeden, United Kongdom

  13. EU – Progresivity - degresivity • Belgium, Bulgaria, Czech Republic, Denmark, Germany, Estonia, Greece, France, Ireland, Latvia, Luxembourg, Hungaria, Malta, Netherlands, Austria, Poland, Portugese, Romania, Slovakia, Finland, United Kingdom.

  14. Share of excise tax added to beer in selected European countries as of July 2017 (EUR/hl), source: statistica.com

  15. Europe – Compairing I. (2013)

  16. Europe – Compairing II. (2013)

  17. Beer excise tax I. (2015) Sources: Eurostat Excise Duty Tables, Part I Alcoholic Beverages, July 2015

  18. Beer excise tax I. (2015) Sources: Eurostat Excise Duty Tables, Part I Alcoholic Beverages, July 2015

  19. Example I. • 1. Calculate the excise taxes of 1 hl of beer with 10,4 % EOW for big brewery. • 2. Than for the same amount calculate the excise tax, if the tax system is connect to the amount of alcohol. The beer has 4 % of alcohol. Rate is 285 CZK/l of pure alcohol. • 3. Lets increase the excise tax by 50 %. Calculate the increase of VAT. Than calculate relative increase of VAT collection. VAT is 21 %. (comparing to point 1.).

  20. Example II. • Caltulate the market share of microbreweries (lower annual production than 10 000 hl) for the year 2016. All data are in Excel file.

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