Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages

Chun-Yan Kuo
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Chun-Yan Kuo: Department of Finance, Canada

No 1990-06, Development Discussion Papers from JDI Executive Programs

Abstract: The paper is to analyze the inter-industry price and demand effects that were likely to arise from the system of excise tax indexation. The system existed in the period April 1981 to August 1984 in Canada. The paper points out that the unintended cross price effects can be very large when there are large non-neutral unit taxes and the number of commodities in the price index is few.

Keywords: alcoholic beverages; producer´s price; unit tax; ad valorem tax; indexation (search for similar items in EconPapers)
JEL-codes: H22 H27 (search for similar items in EconPapers)
Pages: 30 pages
Date: 1990-03
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:180

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