Excise and Import Taxes on Wine vs Beer and Spirits: An International Comparison
Nearly all countries tax the domestic consumption of alcoholic beverages. However, the rates of taxation, and the tax instruments used, vary enormously between countries. This paper provides estimates, for a wide range of high-income and developing countries, of the consumer tax equivalents (CTEs) of wine, beer and spirits taxes as of 2008. It encompasses wholesale sales taxes, excise taxes and import tariffs expressed both in dollars per litre of alcohol and as a percentage of what the wholesale price would be without those taxes (since many taxes are volumetric and so their percentage CTE rates vary with the price of the product). The wine CTE tends to be lower in countries with a large wine industry, by which standard Australia is shown to have relatively high wine CTEs at least for premium wine but, because Australia uses a percentage tax rather than the far more commonly used volumetric tax measure, a relatively low rate for non-premium wine.
|Date of creation:||Mar 2010|
|Contact details of provider:|| Postal: Adelaide SA 5005|
Phone: (618) 8303 5540
Web page: http://www.adelaide.edu.au/wine-econ/
More information through EDIRC
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.:
- 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.
- Kym Anderson & Ernesto Valenzuela & Glyn Wittwer, 2009.
"Wine export demand shocks and wine tax reform in Australia: Regional consequences using an economy-wide approach,"
Centre for International Economic Studies Working Papers
2009-02, University of Adelaide, Centre for International Economic Studies.
- Kym Anderson & Ernesto Valenzuela, 2010. "Wine export demand shocks and wine tax reform in Australia: Regional consequences using an economy-wide approach," Wine Economics Research Centre Working Papers 2010-02, University of Adelaide, Wine Economics Research Centre.
- Christopher Carpenter & Carlos Dobkin, 2010. "Alcohol Regulation and Crime," NBER Chapters,in: Controlling Crime: Strategies and Tradeoffs, pages 291-329 National Bureau of Economic Research, Inc.
- Carpenter, Christopher & Dobkin, Carlos, 2010. "Alcohol Regulation And Crime," Working Papers 90485, American Association of Wine Economists.
- Christopher Carpenter & Carlos Dobkin, 2010. "Alcohol Regulation and Crime," NBER Working Papers 15828, National Bureau of Economic Research, Inc.
- Pogue, Thomas F & Sgontz, Larry G, 1989. "Taxing to Control Social Costs: The Case of Alcohol," American Economic Review, American Economic Association, vol. 79(1), pages 235-243, March.
- 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, 06.
- Xueyan Zhao, 2010. "What Do the Bingers Drink? Micro-unit Evidence on Negative Externalities and Drinker Characteristics of Alcohol Consumption by Beverage Types," Wine Economics Research Centre Working Papers 2010-07, University of Adelaide, Wine Economics Research Centre.
- Sijbren Cnossen, 2007. "Alcohol taxation and regulation in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(6), pages 699-732, December. Full references (including those not matched with items on IDEAS)