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Reforming Taxes on Wine and Other Alcoholic Beverage Consumption

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  • Kym Anderson

Abstract

As part of a comprehensive review of Australia's tax system, the taxes on alcoholic beverages recently came under scrutiny. In its initial response to the review in May 2010, the government chose to not change those taxes, even though the review recommended the wine tax switch from an "ad valorem" to a volumetric basis and that all beverages be taxed to the same extent per litre of alcohol. This paper introduces a mini-symposium of three other papers aimed at contributing to what will be an on-going public policy debate on the optimal taxation of alcohol for purposes of covering social costs associated with harmful alcohol consumption, influencing consumer behaviour through altering beverage prices levels and relativities, and raising government revenue. Copyright (c) 2010 The Economic Society of Australia.

Suggested Citation

  • Kym Anderson, 2010. "Reforming Taxes on Wine and Other Alcoholic Beverage Consumption," Economic Papers, The Economic Society of Australia, vol. 29(2), pages 197-199, June.
  • Handle: RePEc:bla:econpa:v:29:y:2010:i:2:p:197-199
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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1759-3441.2010.00062.x
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    References listed on IDEAS

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    1. John Freebairn, 2010. "Special Taxation of Alcoholic Beverages to Correct Market Failures," Economic Papers, The Economic Society of Australia, vol. 29(2), pages 200-214, June.
    2. Kym Anderson, 2010. "Excise and Import Taxes on Wine Versus Beer and Spirits: An International Comparison," Economic Papers, The Economic Society of Australia, vol. 29(2), pages 215-228, June.
    3. Preety Srivastava & Xueyan Zhao, 2010. "What Do the Bingers Drink? Micro-Unit Evidence on Negative Externalities and Drinker Characteristics of Alcohol Consumption by Beverage Types," Economic Papers, The Economic Society of Australia, vol. 29(2), pages 229-250, June.
    4. Preety Srivastava & Xueyan Zhao, 2010. "What Do the Bingers Drink? Microeconometric Evidence on Negative Externatilities of Alcohol Consumption by Beverage Types," Monash Econometrics and Business Statistics Working Papers 1/10, Monash University, Department of Econometrics and Business Statistics.
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    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • 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

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