Graduate Business School Dissertations
Permanent URI for this communityhttps://dspace.griffith.ie/handle/123456789/96
Browse
Browsing Graduate Business School Dissertations by Subject "Alcohol"
Now showing 1 - 1 of 1
- Results Per Page
- Sort Options
Item The impacts of a reduction on alcohol excise tax on Irish consumer behaviour(Griffith College, 2021) Ana Beatriz Barbirato Thedim FerrazPurpose: The aim of this study is to advance an understanding of the impacts of lower alcohol excise tax rates on Irish consumer buying behaviour. To enable this analysis, the study explores how sensitive Irish consumers are to price, considering different genders, ages, and socio-economic status. It also includes an analysis of the main variables which can influence the purchase behaviour of alcoholic beverages. In addition, it covers how inclined Irish consumers are to switch their preferences to another brand or category of alcoholic beverage, in order to avoid the price increase, and the reasons behind this attitude. Finally, it seeks a conclusion about the appropriateness of a reduction on alcohol excise tax, considering all the groups, variables and behaviour patterns identified and analysed. Methodology: This research is based on a hypothetical-deductive approach, where an online questionnaire, composed by close-ended questions is implemented, involving all the areas above and seeking to answer the hypotheses proposed. A quantitative analysis is applied to interpret the data collected. Relevance: The unique characteristic of this research provides extensive insights about several areas, including the responsiveness of Irish consumer to price changes on alcoholic beverages and the main variables affecting the purchase decision. The identification of such variables provides valuable knowledge to the Irish drinks and hospitality industry, and its importance for national and global economy cannot be understated. The study also adds relevant perceptions about the implementation of sin taxes, and how effective such taxes are on achieving their purpose, which can be useful for government and policy makers. Findings: The findings of this research show that a reduction of alcohol excise tax may not impact significantly the Irish consumer buying behaviour. Even though the role of price is confirmed, it does not vary significantly between gender, age, or social-economic status. In addition, quality has proven to be the most relevant variable for Irish consumers, and to vary significantly between levels of consumption. The brand loyalty and the substitution effect are also identified.