The Resource Wine options of Australian tax reform

Wine options of Australian tax reform

Label
Wine options of Australian tax reform
Title
Wine options of Australian tax reform
Creator
Subject
Language
eng
Summary
This paper sets out the supplementary wine taxes employed by Australia, and compares these to Italy, France, New Zealand and South Africa. The paper then examines the operation of the WET (wine equalization tax) and the rebate before considering the recent wine tax review processes. An analysis of Australia's policy settings for wine taxation and reform options is then made having regard to four well accepted tax policy criteria: fiscal adequacy, economic efficiency, equity, and simplicity
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 15 (2017), no. 1 ; p. 22-50
http://library.link/vocab/creatorName
  • Kenny, P
  • Blissenden, M
  • Villios, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • equalization tax
  • excise duty
  • sales tax
  • tax policy
Label
Wine options of Australian tax reform
Publication

Library Locations

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      52.3736660 4.9336932
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