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| Berger, Nicholas; Anderson, Kym. |
| Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the rates of taxation, and the tax instruments used, vary enormously between countries. This paper details for all OECD and some other countries the consumer tax rates as of 1996, showing specific or ad valorem excise or wholesale sales taxes, import tariffs, export subsidies and value-added or goods-and-services taxes. It also aggregates them into an ad valorem consumer tax equivalent (CTE) at various wine price levels (since many are specific taxes and so their CTE varies with the price). T he consumer tax equivalent tends to be lower the greater a country's per capita production of wine, especially for premium wine. Australia and New Zealand are shown to have... |
| Tipo: Presentation |
Palavras-chave: Consumer wine taxation; GST; Excise taxes; Consumer/Household Economics; H21; H22; H23; F13. |
| Ano: 1999 |
URL: http://purl.umn.edu/123770 |
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| Diaz-Delgado, Elena Lopez; Gonzalez, Maria A.; Fellinger, Erica. |
| RESUMEN: El objetivo de este estudio es analizar la respuesta diferenciada del consumo de bebidas alcohólicas de las distintas regiones españolas ante cambios en los precios y la renta y simular las consecuencias de una variación del tipo de los impuestos especiales sobre bebidas alcohólicas. Para ello se han estimado las elasticidades renta y precio de tres tipos de bebidas alcohólicas (vino, cerveza y "otras bebidas alcohólicas") a través de un sistema completo de demanda tipo AIDS, utilizando un panel de datos anuales entre 1993 y 2000 para ocho grandes regiones españolas. Los resultados de este estudio permiten concluir que existen diferencias importantes en los hábitos de consumo de bebidas alcohólicas en los hogares entre las distintas regiones y... |
| Tipo: Journal Article |
Palavras-chave: Alcoholic beverages; Elasticities; Excise taxes; Tax revenue; Demand and Price Analysis; Q14; Q12. |
| Ano: 2003 |
URL: http://purl.umn.edu/28746 |
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