Reforming taxes on wine and other alcoholic beverage consumption

Kym Anderson

No 2010-08, Wine Economics Research Centre Working Papers from University of Adelaide, Wine Economics Research Centre

Abstract: As part of a comprehensive review of Australia's tax system, the taxes on alcoholic beverages recently came under scrutiny. In its initial response to the review in May 2010, the government chose to not change those taxes, even though the review recommended the wine tax switch from an ad valorem to a volumetric basis and that all beverages be taxed to the same extent per litre of alcohol. This paper introduces a mini-symposium of three other papers aimed at contributing to what will be an on-going public policy debate on the optimal taxation of alcohol for purposes of covering social costs associated with harmful alcohol consumption, influencing consumer behaviour through altering beverage prices levels and relativities, and raising government revenue.

Keywords: Wine taxation; Alcohol excise taxes; Australian tax reform (search for similar items in EconPapers)
JEL-codes: H21 H22 H23 I18 (search for similar items in EconPapers)
Pages: 9 pages
Date: 2010-05
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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https://media.adelaide.edu.au/economics/papers/winedoc/winewp2010-08.pdf (application/pdf)

Related works:
Journal Article: Reforming Taxes on Wine and Other Alcoholic Beverage Consumption (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:adl:winewp:2010-08

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