New Regulation of Taxation of Beverages

With the beginning of 1992 a fundamental change in the taxation of beverages took effect. An ad-valorem tax on alcohol was replaced by a (higher) volume-related tax. Even though this change was revenue-neutral, it resulted in price increases for beer and spirits and a decrease in price-adjusted consumption. In the medium term, the change reduces the tax burden on alcoholic beverages.

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Year of publication:	1994
Authors:	Lehner, Gerhard
Published in:	WIFO Monatsberichte (monthly reports). - Österreichisches Institut für Wirtschaftsforschung (WIFO), ISSN 0029-9898. - Vol. 67.1994, 1, p. 35-36
Publisher:	Österreichisches Institut für Wirtschaftsforschung (WIFO)
Subject:	Neuordnung der Getränkebesteuerung \| New Regulation of Taxation of Beverages
Description of contents:	Abstract [wifo.ac.at]

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Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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