EconPapers    
Economics at your fingertips  
 

Special Taxation of Alcoholic Beverages to Correct Market Failures

John Freebairn

Economic Papers, 2010, vol. 29, issue 2, 200-214

Abstract: In most countries, including Australia, special excise and other taxes are imposed on beer, wine and spirits. This study reviews the market failure arguments for special taxation of alcoholic beverages, evaluates the pros and cons of different externality correction taxes in terms of the tax base and tax rate, and uses the results to suggest reforms. A common specific tax per litre of alcohol by volume across the different beverages levied on a consumption base at the wholesale level, and indexed by a wage index, is proposed.

Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6) Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.1111/j.1759-3441.2010.00063.x

Related works:
Working Paper: Special Taxation of Alcoholic Beverages to Correct Market Failures (2010) Downloads
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: https://EconPapers.repec.org/RePEc:bla:econpa:v:29:y:2010:i:2:p:200-214

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0812-0439

Access Statistics for this article

Economic Papers is currently edited by Rachel Ong

More articles in Economic Papers from The Economic Society of Australia Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().

 
Page updated 2019-10-10
Handle: RePEc:bla:econpa:v:29:y:2010:i:2:p:200-214