Taxation and Consumption of Wine
In this article, the impact that a sales tax might have upon wine consumption and, hence, on the wine and grape growing industries, is analysed. Implications for government revenue are also considered. It is shown that the relative responsiveness of supply and demand, rather than the level in the marketing chain at which a tax is levied, determines where the tax burden finally falls. The imposition of a tax on wine might force certain sectors of the wine and grape industries to undergo a phase of adjustment. However, over the longer term, a tax would not necessarily alter the impact of other factors affecting the demand for wine. Additional taxes on wine of the form of a 10 per cent sales tax could be expected to increase government revenue from all indirect taxes by about 1 per cent.
Volume (Year): 51 (1983)
Issue (Month): 02 (August)
|Contact details of provider:|| Postal: |
Phone: 0409 032 338
Web page: http://www.aares.info/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- K.W. Clements & L.W. Johnson, 1982.
"The Demand for Beer, Wine and Spirits: A system-wide analysis,"
Economics Discussion / Working Papers
82-12, The University of Western Australia, Department of Economics.
- Clements, Kenneth W & Johnson, Lester W, 1983. "The Demand for Beer, Wine, and Spirits: A Systemwide Analysis," The Journal of Business, University of Chicago Press, vol. 56(3), pages 273-304, July.
When requesting a correction, please mention this item's handle: RePEc:ags:remaae:12453. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search)
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.