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Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages

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  • London Economics

Abstract

The overarching objective of the study carried out by London Economics is to examine whether the current structures of alcohol taxation and the minimum rates laid down for the various categories are adequately supporting the effective functioning of the internal market, or whether distortions are caused and adaptations would be appropriate.

Suggested Citation

  • London Economics, 2010. "Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages," Taxation Studies 0033, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0033
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/min_rates.pdf
    File Function: final version, 2010
    Download Restriction: no

    More about this item

    Keywords

    European Union; taxation; excise duties;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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