Hectolitre (hl)
A metric unit of volume or capacity.
One hectolitre equals 100 litres.
Implicit tax rate on labor
Ratio of taxes and social security contributions on
employed labor income to total compensation of
employees. It is the sum of all direct and indirect taxes
and employees’ and employers’ social contributions
levied on employed labor income divided by the total
compensation of employees working in the economic
territory increased by taxes on wage bills and payroll.
Indirect employment
Impact of the brewing sector on supply sectors in terms
of employment or value-added. For example : farmers
selling hops or barley or the manufacturing industry
producing bottles, cans, kegs or brewing equipment.
Induced employment
Employment at companies that distribute or sell beer,
mainly in the wholesale, retail and hospitality sectors.
For example : bartenders, waitresses and shopkeepers.
For this study, the induced employment is confned to
the retail and hospitality sectors.
Infation rate
The rate of infation based on the consumer price index
(CPI).
Imports
The annual volume of beer bought and brought in from
foreign countries. Both intra European (within Europe)
as well extra European (from countries outside Europe)
fows are included in this fgure.
Kilogram’s alpha acid
KgA
Multiplier
The multiplier in this study is defned as indirect
employment divided by direct employment. Multipliers
can also be estimated for induced impact and they can
be expressed in terms of employment and in terms of
value-added.
On-trade
Beer sales through (licensed) pubs, clubs, bars,
restaurants et cetera also called as the hospitality sector.
Off-trade
Beer sales through wholesale and retail (shops,
supermarkets and other outlets).
Personal income tax
A tax levied on the personal income of people. In this
study taxes on income from labor generated by beer
production and sales are included in the fgures.
Personnel cost
The total remuneration payable by an employer to an
employee in return for work done by the latter during
the reference period. Besides salary, personnel costs
also include taxes and employees’ social security
contributions retained as well as the employer’s social
contributions.
PET bottle
A bottle made of polyester (polyethylene terephthalate).
Plato degree
A unit measuring sugar content of beer. For tax
purposes it is assumed that one °P is equivalent to
0.4% alcohol. Plato degree expresses the weight of any
substance in solution as a percentage of the weight of
that solution, based upon sucrose dissolved in pure
water. A density that measures one °P means that 1%
of the weight of the measured liquid is dissolved sugar.
The Contribution made by Beer to the European Economy
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