Download or read book Alcohol Excise Duties in the European Union written by Viktor Trasberg and published by . This book was released on 2015 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alcohol taxation plays an important role in the alcohol policies of countries in the European Union. Alcohol excise duties are not a very significant part of government budgets; however, they form consumer behaviour, limit access to alcohol products and correct market externalities.The paper analyses the level and structure of alcohol excise duties in European countries. In the EU, the levels of alcohol excise duties are harmonized across the member states. Nevertheless, there is significant variety in the alcohol tax rates. The paper highlights the correlations between alcohol tax rates and interprets alcohol tax rate design across EU countries.
Download or read book Alcohol Taxation and Regulation in the European Union written by Sijbren Cnossen and published by . This book was released on 2006 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Action for health taxes from policy development to implementation written by World Health Organization and published by World Health Organization. This book was released on 2024-08-17 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alcohol use is a leading cause of preventable death and disability worldwide. It is one of the world’s largest risk factors for death and disability. Alcohol taxes, like all health taxes, are considered to be a ‘triple-win’ for governments in that they can lead to improved population health, increased government revenues, and a reduction in health inequality. This document supports policymakers and other stakeholders to implement alcohol taxes more effectively, with a focus on the political economy of alcohol taxation and on how policy processes are shaped at a national level.
Download or read book Alcohol Policies in EU Member States and Norway written by Esa Österberg and published by . This book was released on 2002 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: Colección de informes sobre las políticas relacionadas con el alcohol en diversos países europeos: impuestos, restricciones al consumo según la edad y durante determinadas actividades, regulación de la publicidad de bebidas alcohólicas, etc.
Download or read book Consumption Tax Trends written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.
Download or read book European Parliament Fact Sheets Excise Duties Alcohol and Tobacco written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Features the full text of a fact sheet entitled "Excise Duties: Alcohol and Tobacco," provided by the European Parliament. Discusses the rates and structures of excise duties between member states of the European Community for alcohol and tobacco.
Download or read book Report from the Commission to the Council the European Parliament and the European Economic and Social Committee on the Rates of Excise Duty Applied on Alcohol and Alcoholic Beverages written by and published by . This book was released on 2004 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under Article 8 of Council Directive 92/84/EEC on the approximation of the rates of excise duty on alcohol and alcoholic beverages, the Commission is required to produce a report and, where appropriate, a proposal on the minimum rates of excise duty, taking into account the proper functioning of the internal market, competition between the different categories of alcoholic drinks, the real value of the rates of duty and the wider objectives of the Treaty. On 26 May 2004 the Commission presented this report on the rates of excise duty applied on alcohol and alcoholic beverages, in which the Commission concludes that more convergence of the rates of excise duty in the different Member States is needed so as to reduce distortions of competition and fraud.
Download or read book Excise Duty Tables written by Commission of the European Communities. Directorate-General XXI, Customs Union and Indirect Taxation and published by Commission. This book was released on 1992 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Excise Duties on Alcohol is Directive 92 83 EEC Still State of the Art written by T. Bieber and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Directive 92/83/EEC has been the harmonization basis for the collection of taxes on alcohol within the European Union since 1 January 1993. According to the author, the definitions of taxable items are in need of amendment in order to avoid a different classification and taxation of alcohol derivatives and alcoholic mixed products. Moreover, the diverse uses of alcohol (e.g. for disinfection), give rise to the need to think about the scope of the exemptions under Article 27 of Directive 92/83/EEC.
Download or read book Domestic Excise Duties and the Specific Purposes Test a Quasi harmonization Tale written by A. Ferreira and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Similar to the VAT Directive (2006/112), the Excise Directive (2008/118) aims to harmonize excise duties on alcohol, tobacco and energy products within the European Union. For this reason, domestic excise duties on such goods are prohibited unless they pursue "specific purposes". This article explores the parameters established by the ECJ in assessing the compatibility of domestic excise duties with EU law from the standpoint of the "specific purposes" concept as enshrined in the Excise Directive.
Download or read book Paying the Tab written by Philip J. Cook and published by Princeton University Press. This book was released on 2011-06-27 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: What drug provides Americans with the greatest pleasure and the greatest pain? The answer, hands down, is alcohol. The pain comes not only from drunk driving and lost lives but also addiction, family strife, crime, violence, poor health, and squandered human potential. Young and old, drinkers and abstainers alike, all are affected. Every American is paying for alcohol abuse. Paying the Tab, the first comprehensive analysis of this complex policy issue, calls for broadening our approach to curbing destructive drinking. Over the last few decades, efforts to reduce the societal costs--curbing youth drinking and cracking down on drunk driving--have been somewhat effective, but woefully incomplete. In fact, American policymakers have ignored the influence of the supply side of the equation. Beer and liquor are far cheaper and more readily available today than in the 1950s and 1960s. Philip Cook's well-researched and engaging account chronicles the history of our attempts to "legislate morality," the overlooked lessons from Prohibition, and the rise of Alcoholics Anonymous. He provides a thorough account of the scientific evidence that has accumulated over the last twenty-five years of economic and public-health research, which demonstrates that higher alcohol excise taxes and other supply restrictions are effective and underutilized policy tools that can cut abuse while preserving the pleasures of moderate consumption. Paying the Tab makes a powerful case for a policy course correction. Alcohol is too cheap, and it's costing all of us.
Download or read book Consumption Tax Trends 2020 VAT GST and Excise Rates Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2020-12-03 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Download or read book Taxation and Regulation of Smoking Drinking and Gambling in the European Union written by David Forrest and published by . This book was released on 2009 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Further Study on the Affordability of Alcoholic Beverages in the EU written by Lila Rabinovich and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policies related to alcohol pricing, promotion and discounts provide opportunities to address harms associated with alcohol misuse. However, there are important gaps in information and knowledge about the regulations in place across parts of Europe and their impacts on consumer prices and locations of purchase. Using market data, we explored the overall scale and trend of price promotions and discounts in the off-premise (e.g. supermarket) and on-premise (e.g. restaurants, pubs) across five EU Member States. To better understand the factors that may influence sales in the on- vs. off-premises, we performed regression analysis for four EU Member States with relevant data. This found that increases in broadband penetration and population density were associated with relatively higher levels of off-premise alcohol purchases and that increases in income were associated with relatively higher levels of on-premise purchases of alcohol. There was no statistically significant relationship for female higher education. We further used time-series methods, drawing on data for Ireland, Latvia, Slovenia and Finland, to estimate the impact of changes in excise duty on price (0́pass-through0́9). This showed that a 2́Ơ1 increase in excise duty increased beer prices by 2́Ơ0.50-2́Ơ2.50 in the off-premise, and increased spirits prices by 2́Ơ0.70-2́Ơ1.40 in the off-premise. These findings suggest that, depending on the price sensitivity of consumers and other strategies employed by suppliers (e.g. advertising), changes in excise duty may be an effective instrument to reduce harmful alcohol consumption.
Download or read book Excise Duties and Smuggling The Need of Joint Solutions to a Global Threat written by Alberto Gil Soriano and published by . This book was released on 2014 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The founding fathers of the European Economic Community agreed that competition should be the mechanism for efficiently allocating economic resources in Europe. In order to achieve this goal, they prescribed the harmonisation of cumulative turnover taxes and excise duties, which could be used for protectionist purposes. The value-added tax (VAT) was adopted in 1977. Softer harmonisation proposals for the excise duties came later.The failure of EU full harmonisation excise-duty regimes has resulted in tensions between transnational policies and national sovereignties and favours the emergence of criminal entrepreneurs willing to exploit these global market ambiguities. For that reason, illegal cross-border shopping, large-scale smuggling and the bulked-level counterfeiting of brand-named cigarettes have become a serious concern in several Member states because of the revenue loss produced, estimated to amount to more than €10 billion a year.Being harmonized high taxes a necessity, the solution lies in better governance: countries should strengthen tax administration and customs enforcement capacity, exercising an appropriate internal control but also increasing controls both on internal consumption and on smuggling from their neighbours. The European Commission is firmly decided to tackle this problem and its action plan to fight against smuggling of cigarettes and alcohol is the way forward. It suggests a stronger tax harmonisation but also proposes a wide variety of measures.
Download or read book Further Study on the Affordability of Alcoholic Beverages in the EU written by Lila Rabinovich and published by . This book was released on 2012 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policies related to alcohol pricing, promotion and discounts provide opportunities to address harms associated with alcohol misuse. However, there are important gaps in information and knowledge about the regulations in place across parts of Europe and their impacts on consumer prices and locations of purchase. Using market data, we explored the overall scale and trend of price promotions and discounts in the off-premise (e.g. supermarket) and on-premise (e.g. restaurants, pubs) across five EU Member States. To better understand the factors that may influence sales in the on- vs. off-premises, we performed regression analysis for four EU Member States with relevant data. This found that increases in broadband penetration and population density were associated with relatively higher levels of off-premise alcohol purchases and that increases in income were associated with relatively higher levels of on-premise purchases of alcohol. There was no statistically significant relationship for female higher education. We further used time-series methods, drawing on data for Ireland, Latvia, Slovenia and Finland, to estimate the impact of changes in excise duty on price (0́8pass-through0́9). This showed that a 2́Ơ1 increase in excise duty increased beer prices by 2́Ơ0.50-2́Ơ2.50 in the off-premise, and increased spirits prices by 2́Ơ0.70-2́Ơ1.40 in the off-premise. These findings suggest that, depending on the price sensitivity of consumers and other strategies employed by suppliers (e.g. advertising), changes in excise duty may be an effective instrument to reduce harmful alcohol consumption.
Download or read book Excise Duties and the European Parliament written by Anton Lensen and published by . This book was released on 1994 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:
