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

Working Paper No. 170

Published: 2014
Category:
Economics

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

Kym Anderson
Full Text PDF
Abstract
This note seeks to compare across countries the various excise taxes that are applied to wholesale prices for wines and other alcohols. Many of those taxes are volumetric (x dollars per litre of product or of the alcohol therein) while only a few are ad valorem, such as Australia’s 29%. To make the specific taxes comparable with the ad valorem ones, it is necessary to nominate wholesale price points in a common currency (AUD) and average alcohol contents (12.5% for wines, 5% for beers, 40% for spirits).
We present two types of comparisons of what we call the consumer tax equivalent (both of which ignore the GST or VAT that might then also be added at the retail level). One is the percentage by which the tax raises the wholesale price at particular price points. The other is the number of cents by which the tax raises the wholesale price per standard drink (=0.0125 litres of pure alcohol).

Submission

Please send your papers as PDF files to the editor, Victor Ginsburgh, at vginsbur@ulb.ac.be
Papers will be quickly reviewed, prior to potential posting on the website. Decision will be to post or not, possibly with short comments, but without referee reports. The decision will be based primarily on the suitability of the paper’s topic to the aims of the Association.
Such decisions are independent of publication decisions for the Journal of Wine Economics.

Working Paper publication requires that at least one author
is a regular member of AAWE.

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