Wine options of Australian tax reform

Resource Information

The work Wine options of Australian tax reform represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Wine options of Australian tax reform

Creator

• Kenny, P
• Blissenden, M
• Villios, S

Subject

• equalization tax
• tax policy
• excise duty
• sales tax

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

Geographic coverage

International

Language note

English