Showing 1 - 9 of 9
We provide economy-wide modeling results of the national and regional implications of two current challenges facing the Australian wine industry: a decline in export demand for premium wines, and a possible change in the tax on domestic wine sales following the Henry Review of Taxation. The...
Persistent link: https://www.econbiz.de/10010611936
Australia?s wine industry has been through major structural changes over the past six decades and has grown especially rapidly since the early 1990s. Investments in generic promotion and in grape and wine research and development have been significant features of the industry throughout that...
Persistent link: https://www.econbiz.de/10010611937
This paper examines empirically two distinguishing aspects of the world‘s wine regions: their degree of specialization in certain varieties, as measured by a varietal intensity index; and their similarity with the varietal mix of other regions, as measured by a varietal-based regional...
Persistent link: https://www.econbiz.de/10010611938
Nearly all countries tax the domestic consumption of alcoholic beverages. However, the rates of taxation, and the tax instruments used, vary enormously between countries. This paper provides estimates, for a wide range of high-income and developing countries, of the consumer tax equivalents...
Persistent link: https://www.econbiz.de/10010897249
Persistent link: https://www.econbiz.de/10010897250
In most countries, including Australia, special excise and other taxes are imposed on beer, wine and spirits. This paper reviews the market failure arguments for special taxation of alcoholic beverages, evaluates the pros and cons of different externality correction taxes in terms of the tax...
Persistent link: https://www.econbiz.de/10010897251
The recent debate on alcohol tax reform and recommendations from the Henry Tax Review in Australia have highlighted the need for quantifying externalities of excessive alcohol consumption by beverage types. This paper presents micro-level information from the Australian National Drug Strategy...
Persistent link: https://www.econbiz.de/10010897252
Twenty five years ago, the Southern Hemisphere contributed 12 percent of the worldÂ’s wine production and North America added another 5 percent. Together those countries accounted for less than 2 percent of global exports. By 2009, however, the New World accounted for 26 percent of global...
Persistent link: https://www.econbiz.de/10010897253
As part of a comprehensive review of AustraliaÂ’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...
Persistent link: https://www.econbiz.de/10010897254