Alcohol excise duties in the European Union. Alkoholi maksustamine Euroopa Liidus
Keywords: alcohol excise, taxation, European Union
AbstractAlcohol 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
How to Cite
Trasberg, V. (1). Alcohol excise duties in the European Union. Alkoholi maksustamine Euroopa Liidus. Estonian Discussions on Economic Policy, 23(2). https://doi.org/10.15157/tpep.v23i2.12497
Articles. Artikeln. Artiklid
Copyright (c) 2016 Estonian Discussions on Economic Policy
This work is licensed under a Creative Commons Attribution 4.0 International License.The publication Estonian Discussions on Economic Policy uses the Creative Commons Attribution 4.0 License. With the delivery of a paper, the author grants to the Board also the right to publish the paper in the journal. The journal has set no obstacles or prohibitions to the authors for the future, and according to the current practice, authors subsequently use their paper as they consider it appropriate. Authors are personally responsible for the content, correct spelling and formatting of their publications.