Reforming Taxes on Wine and Other Alcoholic Beverage Consumption
As part of a comprehensive review of Australia’s tax system, the taxes on alcoholic beverages recently came under scrutiny. In its initial response to the review in May 2010, the government chose to not change those taxes, even though the review recommended the wine tax switch from an ad valorem to a volumetric basis and that all beverages be taxed to the same extent per litre of alcohol. This paper introduces a mini-symposium of three other papers aimed at contributing to what will be an...[Show more]
|Collections||ANU Research Publications|
|Source:||Economic Papers: A journal of applied economics and policy|
|Access Rights:||Open Access|
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