Study on Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

Economisti Associati, Ecopa, Ceps and Ipsos

No 75, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The purpose of this Study is to contribute to the Impact Assessment of a possible revision of Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages. The Study includes a baseline assessment of a series of issues, which emerged from the previous evaluation of the Directive and analyses how these problems may evolve if no EU action is taken. Secondly, the Study formulates a set of possible policy options to address these problems and assesses their likely impacts.

Keywords: European Union; taxation; alcohol; beverage (search for similar items in EconPapers)
JEL-codes: H27 (search for similar items in EconPapers)
Pages: 298 pages
Date: 2018-06
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