Government revenues due to the production
and sale of beer
In our calculations we had to limit the government
revenues due to the brewing industry to three
segments :
Excise revenues.
VAT revenues.
Income-related revenues such as social contributions.
Data on
excise revenues
is obtained from the
questionnaires, the European Commission, and statistics
from The Brewers of Europe.
VAT revenues
resulting from
the sale of beer are calculated by multiplying the total
consumer spending on beer (on-trade and off-trade)
in a particular country.
Income-related revenues
have been estimated by
multiplying personnel costs with implicit tax rates.
The personnel costs in the brewing industry were obtained
from Eurostat and the questionnaires from breweries.
Personnel costs in supply sectors, hospitality and
wholesale and retail were calculated by multiplying indirect
and induced employment by the mean personnel costs
per person employed.
Implicit tax rates on labor were obtained from statistics
from the European Commission. The implicit tax rate is the
percentage of personnel costs which consists of taxes and
social contributions. It consists of three parts : mean ratio
of 1) income tax, 2) social contributions paid by employees
and 3) social contributions paid by employers.
Using implicit tax rates made it possible to report
separately on income tax revenues and social
contributions.
In was not possible to take
other taxes
paid directly or
indirectly by the brewing industry (for example corporate
taxes of energy taxes) into account.
Total number of
persons employed
in hospitality,
wholesale and
retail and supply
sectors due to
the production
and sale of beer
Apparent Labour
productivity (value
added per person
employed)
Value added
in hospitality
wholesale and
retail supply
sectors due to
the production
and sale of beer
Total value added
resulting from the
production and
sales of beer
Value added of
brewing sector
›
Source : Eurostat and
European Commission
›
Calculated
›
Source : Questionnaires
Model for measuring value-added
271
III
Annex III - Variables and estimates