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Consumer And Import Taxes In The World Wine Market: Australia In International Perspective

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  • Berger, Nicholas
  • Anderson, Kym

Abstract

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 OECD and some other countries the consumer tax rates as of 1996, showing specific or ad valorem excise or wholesale sales taxes, import tariffs, export subsidies and value-added or goods-and-services taxes. It also aggregates them into an ad valorem consumer tax equivalent (CTE) at various wine price levels (since many are specific taxes and so their CTE varies with the price). T he consumer tax equivalent tends to be lower the greater a country's per capita production of wine, especially for premium wine. Australia and New Zealand are shown to have relatively high consumer taxes, especially when VAT/GST taxes are ignored. These estimates will be an input into an empirical model of the world wine market that is currently under construction (to be used both for market projections and for analysing potential reforms to producer, consumer and trade taxes and subsidies).

Suggested Citation

  • 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.
    • Handle: RePEc:ags:aare99:123770
    DOI: 10.22004/ag.econ.123770
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    Cited by:

    1. Wittwer, Glyn & Berger, Nicholas & Anderson, Kym, 2001. "Modelling the World Wine Market to 2005: Impacts of Structural and Policy Changes," 2001 Conference (45th), January 23-25, 2001, Adelaide, Australia 171982, Australian Agricultural and Resource Economics Society.
    2. Goodhue, Rachael E. & LaFrance, Jeffrey T. & Simon, Leo K., 2009. "Wine Taxes, Production, Aging and Quality," Journal of Wine Economics, Cambridge University Press, vol. 4(1), pages 27-45, April.
    3. James, Jennifer S. & Alston, Julian M., 2002. "Taxes and quality: A market-level analysis," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 46(3), pages 1-29.
    4. Wittwer, Glyn & Anderson, Kym, 1999. "Accounting for Growth in Australia’s Grape and Wine Industries, 1986 to 2003," 1999 Conference (43th), January 20-22, 1999, Christchurch, New Zealand 125043, Australian Agricultural and Resource Economics Society.
    5. Kym Anderson, 2019. "Excise and Import Taxes on Wine Versus Beer and Spirits: An International Comparison," World Scientific Book Chapters, in: Kym Anderson (ed.), The International Economics of Wine, chapter 18, pages 437-459, World Scientific Publishing Co. Pte. Ltd..
    6. Anderson, Kym, 2001. "Where In The World Is The Wine Industry Going?," 2001 Conference (45th), January 23-25, 2001, Adelaide, Australia 125531, Australian Agricultural and Resource Economics Society.
    7. Goodhue, Rachael E. & LaFrance, Jeffrey T. & Simon, Leo K., 2004. "We Should Drink No Wine Before Its Time," CUDARE Working Papers 25021, University of California, Berkeley, Department of Agricultural and Resource Economics.
    8. Kym Anderson & David Norman & Glyn Wittwer, 2019. "Globalisation of the World’s Wine Markets," World Scientific Book Chapters, in: Kym Anderson (ed.), The International Economics of Wine, chapter 2, pages 27-50, World Scientific Publishing Co. Pte. Ltd..
    9. Kym Anderson, 2010. "Excise and Import Taxes on Wine vs Beer and Spirits: An International Comparison," Wine Economics Research Centre Working Papers 2010-05, University of Adelaide, Wine Economics Research Centre.
    10. Glyn Wittwer & Nick Berger & Kym Anderson, 2019. "A Model of the World’s Wine Markets," World Scientific Book Chapters, in: Kym Anderson (ed.), The International Economics of Wine, chapter 1, pages 3-26, World Scientific Publishing Co. Pte. Ltd..

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    Keywords

    Consumer/Household Economics;

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