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Consumer and import taxes in the world wine market: Australia in international perspective

Anderson, Kym; Berger, Nicholas


Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the rates of taxation, and the tax instruments used, vary enormously between countries. This paper details for all the OECD members plus some other countries the consumer tax equivalents (CTEs) of wine taxes as of 1996. It shows wholesale sales taxes, excise taxes, import tariffs, and value-added or goods-and-services taxes, expressed both in dollars per litre and as a percentage of what the retail...[Show more]

CollectionsANU Research Publications
Date published: 1999
Type: Journal article
Source: Australasian Agribusiness Review


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