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Excise Taxes on Wines, Beers and Spirits: An Updated International Comparison

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  • Anderson, Kym

Abstract

Australia’s rate of wine consumer taxation was shown by Berger and Anderson (1999) to be high by OECD standards in the late 1990s, and especially by the standards of significant wine producing/exporting countries. That was also true when those numbers were updated to 2008 by Anderson (2010). Australia’s type of wine tax is unusual in being ad valorem (a percentage of the wholesale price) rather than specific (in cents per litre of alcohol), so the comparison depends on what price level is the focus of attention…
(This abstract was borrowed from another version of this item.)
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Anderson, Kym, 2014. "Excise Taxes on Wines, Beers and Spirits: An Updated International Comparison," Working Papers 190732, American Association of Wine Economists.
    • Handle: RePEc:ags:aawewp:190732
    DOI: 10.22004/ag.econ.190732
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    File URL: https://ageconsearch.umn.edu/record/190732/files/AAWE_WP170.pdf
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    References listed on IDEAS

    as
    1. Kym Anderson & Glyn Wittwer, 2019. "Modeling Global Wine Markets to 2018: Exchange Rates, Taste Changes, and China’s Import Growth," World Scientific Book Chapters, in: Kym Anderson (ed.), The International Economics of Wine, chapter 3, pages 51-90, World Scientific Publishing Co. Pte. Ltd..
    2. 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..
    3. 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.
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    Cited by:

    1. Kym Anderson & Giulia Meloni & Johan Swinnen, 2019. "Global Alcohol Markets: Evolving Consumption Patterns, Regulations, and Industrial Organizations," World Scientific Book Chapters, in: Kym Anderson (ed.), The International Economics of Wine, chapter 26, pages 671-712, World Scientific Publishing Co. Pte. Ltd..
    2. Kym Anderson, 2020. "Evolving from a rum state: Australia's alcohol consumption," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 64(3), pages 724-749, July.
    3. Kym Anderson & Vicente Pinilla, 2017. "Annual Database of Global Wine Markets, 1835 to 2016: Methodology, Derived Indicators, and Sources," Wine Economics Research Centre Working Papers 2017-04, University of Adelaide, Wine Economics Research Centre.
    4. Anderson, Kym, 2020. "Consumer Taxes on Alcohol: An International Comparison over Time," Journal of Wine Economics, Cambridge University Press, vol. 15(1), pages 42-70, February.
    5. Alexander J. Holmes & Kym Anderson, 2019. "Convergence in National Alcohol Consumption Patterns: New Global Indicators," World Scientific Book Chapters, in: Kym Anderson (ed.), The International Economics of Wine, chapter 25, pages 631-670, World Scientific Publishing Co. Pte. Ltd..
    6. Paola Corsinovi & Davide Gaeta, 2017. "European Wine Policies and their consequences on the global wine trade," Economia agro-alimentare, FrancoAngeli Editore, vol. 19(1), pages 59-88.
    7. Nelson Jon P. & Moran John R., 2020. "Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 20(1), pages 1-21, January.

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    More about this item

    Keywords

    Agricultural and Food Policy; International Relations/Trade; Political Economy; Public Economics;
    All these keywords.

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • D62 - Microeconomics - - Welfare Economics - - - Externalities
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • P46 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Consumer Economics; Health; Education and Training; Welfare, Income, Wealth, and Poverty

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