Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages

London Economics

No 33, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The overarching objective of the study carried out by London Economics is to examine whether the current structures of alcohol taxation and the minimum rates laid down for the various categories are adequately supporting the effective functioning of the internal market, or whether distortions are caused and adaptations would be appropriate.

Keywords: European Union; taxation; excise duties (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Pages: 283 pages
Date: 2010-06
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