Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages

The paper is to analyze the inter-industry price and demand effects that were likely to arise from the system of excise tax indexation. The system existed in the period April 1981 to August 1984 in Canada. The paper points out that the unintended cross price effects can be very large when there are large non-neutral unit taxes and the number of commodities in the price index is few.

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Year of publication:	1990-03
Authors:	KUO, CHUN-YAN
Institutions:	Economics Department, Queen's University
Subject:	alcoholic beverages \| producer´s price \| unit tax \| ad valorem tax \| indexation

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Extent:	application/pdf
Series:	Development Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	Number 1990-06 30 pages
Classification:	H22 - Incidence ; H27 - Other Sources of Revenue
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004976741