Special Taxation of Alcoholic Beverages to Correct Market Failures
AbstractIn most countries, including Australia, special excise and other taxes are imposed on beer, wine and spirits. This paper reviews the market failure arguments for special taxation of alcoholic beverages, evaluates the pros and cons of different externality correction taxes in terms of the tax base and tax rate, and uses the results to suggest reform of the special taxation of alcohol in Australia. A common specific tax per litre of alcohol by volume across the different beverages levied on a consumption base at the wholesale level, and indexed by a wage index, is proposed.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by University of Adelaide, Wine Economics Research Centre in its series Wine Economics Research Centre Working Papers with number 2010-06.
Length: 29 pages
Date of creation: Apr 2010
Date of revision:
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statistics
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dmitriy Kvasov).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.