Barrières fiscales et commerce international: l'exemple des vins et spiritueux
Abstract[fre] Le secteur des boissons alcoolisées constitue un cas exemplaire de la mise en place de barrières aux échanges de type non tarifaires. Dans ce domaine., les États s'évertuent à multiplier les difficultés de commercialisation de produits importés, le plus souvent pour des raisons de santé publique, directement dépendante de la consommation d'alcool. Cet article met l'accent sur le rôle essentiel joué par les taxes spécifiques à la consommation (accises), en montrant comment une harmonisation de ces taxes peut être acceptée par les États. [eng] The alcoholic beverage is a good example for non tariff barrier policies. In this sector, countries increase the difficulties for entrance of imported products, mostly for food safety reasons which arise from consumption of alcohol. This paper bring to light to the main role of the specific taxes for consumption, showing how an harmonization of these taxes could be accepted by different countries.
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Bibliographic InfoArticle provided by Programme National Persée in its journal Économie rurale.
Volume (Year): 267 (2002)
Issue (Month): 1 ()
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Web page: http://www.persee.fr/web/revues/home/prescript/revue/ecoru
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