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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]

dc.contributor.authorAnderson, Kym
dc.date.accessioned2016-06-21T01:51:25Z
dc.date.available2016-06-21T01:51:25Z
dc.identifier.issn08120439
dc.identifier.urihttp://hdl.handle.net/1885/104483
dc.description.abstractNearly 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.
dc.format14 pages
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.publisherWiley
dc.rights© 2010 The Economic Society of Australia
dc.sourceEconomic Papers: A journal of applied economics and policy
dc.subjectconsumer wine taxation
dc.subjectexcise taxes
dc.subjectwine import tariffs
dc.subjectconsumer tax equivalent
dc.titleExcise and Import Taxes on Wine Versus Beer and Spirits: An International Comparison
dc.typeJournal article
local.identifier.citationvolume29
dc.date.issued2010-06-02
local.publisher.urlhttp://au.wiley.com/
local.type.statusPublished Version
local.contributor.affiliationAnderson, Kym, Arndt-Corden Department of Economics, CAP Crawford School of Public Policy, The Australian National University
local.identifier.essn1759-3441
local.bibliographicCitation.issue2
local.bibliographicCitation.startpage215
local.bibliographicCitation.lastpage228
local.identifier.doi10.1111/j.1759-3441.2010.00064.x
dcterms.accessRightsOpen Access
CollectionsANU Research Publications

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