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Excise and Import Taxes on Wine Versus Beer and Spirits: An International Comparison

Anderson, Kym

Description

Nearly all countries tax the domestic consumption of alcoholic beverages. However, the rates of taxation, and the tax instruments used, vary enormously between countries. This study provides estimates, for a wide range of highincome and developing countries, of the consumer tax equivalents (CTEs) of wine, beer and spirits taxes as of 2008. It encompasses wholesale sales taxes, excise taxes and import tariffs expressed both in dollars per litre of alcohol and as a percentage of what the...[Show more]

CollectionsANU Research Publications
Date published: 2010-06-02
Type: Journal article
URI: http://hdl.handle.net/1885/104483
Source: Economic Papers: A journal of applied economics and policy
DOI: 10.1111/j.1759-3441.2010.00064.x

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