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Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages

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  • CHUN-YAN KUO

    (Department of Finance, Canada)

Abstract

The paper is to analyze the inter-industry price and demand effects that were likely to arise from the system of excise tax indexation. The system existed in the period April 1981 to August 1984 in Canada. The paper points out that the unintended cross price effects can be very large when there are large non-neutral unit taxes and the number of commodities in the price index is few.

Suggested Citation

  • Chun-Yan Kuo, 1990. "Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages," Development Discussion Papers 1990-06, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:180
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    References listed on IDEAS

    as
    1. Johnson, James A & Oksanen, Ernest H, 1977. "Estimation of Demand for Alcoholic Beverages in Canada from Pooled Time Series and Cross Sections," The Review of Economics and Statistics, MIT Press, vol. 59(1), pages 113-118, February.
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    More about this item

    Keywords

    alcoholic beverages; producer´s price; unit tax; ad valorem tax; indexation;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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