English, Article edition: New Regulation of Taxation of Beverages Gerhard Lehner

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Bookmark: http://trove.nla.gov.au/version/64255
Physical Description
  • article
Language
  • English

Edition details

Title
  • New Regulation of Taxation of Beverages
Author
  • Gerhard Lehner
Physical Description
  • article
Notes
  • 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.
  • Neuordnung der Getränkebesteuerung; New Regulation of Taxation of Beverages
  • RePEc:wfo:monber:y:1994:i:1:p:35-36
Language
  • English
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