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addition to excise tax and VAT revenue effects, the price pass-through and the impact on market volumes is estimated. The main … parameters - the tax pass-through rate of excise duties to consumer prices and the price elasticities of demand for alcoholic … a first step, the literature survey finds very diverse estimates for price elasticities of alcoholic beverages. We find …
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On 4 June 1997 and 15 December 1997, the EC requested consultations with Chile in respect of Chile’s Special Sales Tax on spirits, which allegedly imposes a higher tax on imported spirits than on Pisco, a locally brewed spirit. The EC’s second request (WT/DS110), takes issue with the...
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The EC requested consultations on 21 June 1995, and Canada and the US on 7 July 1995. The complainants claimed that spirits exported to Japan were discriminated against under the Japanese liquor tax system which, in their view, levies a substantially lower tax on “shochu” than on whisky,...
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