Economics at your fingertips  

Impact of the GST and Wine Tax Reform on Australia's Wine Industry: A CGE Analysis

Glyn Wittwer and Kym Anderson ()

Australian Economic Papers, 2002, vol. 41, issue 1, 69-81

Abstract: This study analyses the impacts of the Goods and Services Tax (GST) introduced on 1 July 2000, and the associated wine tax reform, on both the premium and non-premium segments of the grape and wine industry using a computable general equilibrium (CGE) model of the Australian economy. Through input cost reductions, the grape and wine industry is projected to gain from the GST tax package. Thus the industry can still gain even though wine consumption is taxed a little more heavily after than before the introduction of the GST. This is particularly so for the export-oriented premium wine segment. A switch from the current ad valorem to a revenue-neutral volumetric tax on wine under the GST is shown also to favour the premium segment of the industry, but at the expense of the non-premium segment. Copyright 2002 by Blackwell Publishers Ltd/University of Adelaide and Flinders University of South Australia

Date: 2002
References: Add references at CitEc
Citations: View citations in EconPapers (7) Track citations by RSS feed

Downloads: (external link) ... &year=2002&part=null link to full text (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0004-900X

Access Statistics for this article

Australian Economic Papers is currently edited by Daniel Leonard

More articles in Australian Economic Papers from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().

Page updated 2019-04-15
Handle: RePEc:bla:ausecp:v:41:y:2002:i:1:p:69-81