Excise and Import Taxes on Wine Versus Beer and Spirits: An International Comparison
Date
2010-06-02
Authors
Anderson, Kym
Journal Title
Journal ISSN
Volume Title
Publisher
Wiley
Abstract
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 wholesale price would be without those taxes (as
many taxes are volumetric and so their percentage CTE rates vary with the
price of the product). The wine CTE tends to be lower in countries with a large
wine industry, by which standard Australia is shown to have relatively high
wine CTEs at least for premium wine. However, because Australia uses a
percentage tax rather than the far more commonly used volumetric tax
measure, it has a relatively low rate for non-premium wine.
Description
Keywords
consumer wine taxation, excise taxes, wine import tariffs, consumer tax equivalent
Citation
Collections
Source
Economic Papers: A journal of applied economics and policy
Type
Journal article
Book Title
Entity type
Access Statement
Open Access