The Resource Wine options of Australian tax reform
Wine options of Australian tax reform
Resource Information
The item Wine options of Australian tax reform represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Wine options of Australian tax reform represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
-
- eng
- eng
- Label
- Wine options of Australian tax reform
- Title
- Wine options of Australian tax reform
- Language
-
- eng
- 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
- Label
- Wine options of Australian tax reform
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Wine-options-of-Australian-tax-reform/c-rtWvF9jVQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Wine-options-of-Australian-tax-reform/c-rtWvF9jVQ/">Wine options of Australian tax reform</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Wine-options-of-Australian-tax-reform/c-rtWvF9jVQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Wine-options-of-Australian-tax-reform/c-rtWvF9jVQ/">Wine options of Australian tax reform</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
