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

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Author Info

  • Kym Anderson

    ()
    (School of Economics, University of Adelaide, Australia)

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 paper provides estimates, for a wide range of high-income 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 (since 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 but, because Australia uses a percentage tax rather than the far more commonly used volumetric tax measure, a relatively low rate for non-premium wine.

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File URL: http://www.adelaide.edu.au/wine-econ/papers/0510_Alcohol_tax_comparison_WP_LATEST_version_0510.pdf
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Bibliographic Info

Paper provided by University of Adelaide, Wine Economics Research Centre in its series Wine Economics Research Centre Working Papers with number 2010-05.

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Length: 53 pages
Date of creation: Mar 2010
Date of revision:
Handle: RePEc:adl:winewp:2010-05

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Postal: Adelaide SA 5005
Phone: (618) 8303 5540
Web page: http://www.adelaide.edu.au/wine-econ/
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Related research

Keywords: Consumer wine taxation; Excise taxes; Wine import tariffs; Consumer tax equivalent;

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References

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  1. Berger, Nicholas & Anderson, Kym, 1999. "Consumer And Import Taxes In The World Wine Market: Australia In International Perspective," 1999 Conference (43th), January 20-22, 1999, Christchurch, New Zealand 123770, Australian Agricultural and Resource Economics Society.
  2. Christopher Carpenter & Carlos Dobkin, 2010. "Alcohol Regulation and Crime," NBER Chapters, in: Controlling Crime: Strategies and Tradeoffs, pages 291-329 National Bureau of Economic Research, Inc.
  3. Pogue, Thomas F & Sgontz, Larry G, 1989. "Taxing to Control Social Costs: The Case of Alcohol," American Economic Review, American Economic Association, vol. 79(1), pages 235-43, March.
  4. Sijbren Cnossen, 2007. "Alcohol taxation and regulation in the European Union," International Tax and Public Finance, Springer, vol. 14(6), pages 699-732, December.
  5. Xueyan Zhao, 2010. "What Do the Bingers Drink? Micro-unit Evidence on Negative Externalities and Drinker Characteristics of Alcohol Consumption by Beverage Types," Wine Economics Research Centre Working Papers 2010-07, University of Adelaide, Wine Economics Research Centre.
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