英国提议的酒精税改革:对葡萄酒出口国的影响

IF 1.6 4区 经济学 Q2 AGRICULTURAL ECONOMICS & POLICY Journal of Wine Economics Pub Date : 2022-05-01 DOI:10.1017/jwe.2022.19
K. Anderson, G. Wittwer
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引用次数: 0

摘要

摘要2022年,英国正在考虑一项改革酒精消费税的提案。该提案将把税基从产品量改为酒精量,这将使起泡酒的税收下降(约五分之一),酒精含量为18%的强化葡萄酒的税收上升(约六分之一)。酒精含量高于(低于)11.5%的餐桌葡萄酒将变得更贵(更便宜)。随着大多数啤酒的税收保持不变,烈酒的税收略有下降,英国葡萄酒消费和进口模式将发生重大变化。本文利用国家酒精饮料市场的全球模型来估计英国消费税改革提议可能对双边贸易产生的影响。它将其与英国脱欧后的前两个双边自由贸易协定(FTA)的贸易效果进行了比较,该协定允许澳大利亚和新西兰的葡萄品种免关税进入英国葡萄酒市场。据估计,这两项自由贸易协定将导致英国进口的葡萄酒远远超过英国消费税拟议变化所造成的损失。
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Proposed alcohol tax reform in the United Kingdom: Implications for wine-exporting countries
Abstract A proposal to reform the United Kingdom's excise duty on alcohol is under consideration during 2022. The proposal would change the tax base from volume of product to volume of alcohol, which would see a fall in the tax on sparkling wine (by about one-fifth), a rise in the tax on fortified wines of 18% alcohol by volume (ABV) (by about one-sixth), and table wines with more (less) than 11.5% ABV would become dearer (cheaper). With taxes on most beers unchanged and taxes on spirits lowered slightly, the pattern of UK wine consumption and imports would alter considerably. This article draws on a global model of national alcoholic beverage markets to estimate the likely bilateral trade effects of this proposed reform to UK excise duties. It compares them with the trade effects of the United Kingdom's first two bilateral free trade agreements (FTAs), following the post-Brexit EU–UK Trade and Cooperation Agreement, which allows Australian and New Zealand vignerons tariff-free access to the UK wine market. Those two FTAs are estimated to cause the United Kingdom to import far more wine than is lost by the proposed changes in UK excise duties.
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来源期刊
Journal of Wine Economics
Journal of Wine Economics Agricultural and Biological Sciences-Food Science
CiteScore
3.20
自引率
28.60%
发文量
33
期刊介绍: The Journal of Wine Economics (JWE), launched in 2006, provides a focused outlet for high-quality, peer-reviewed research on economic topics related to wine. Although wine economics papers have been, and will continue to be, published in leading general and agricultural economics journals, the number of high-quality papers has grown to such an extent that a specialized journal can provide a useful platform for the exchange of ideas and results. The JWE is open to any area related to the economic aspects of wine, viticulture, and oenology. It covers a wide array of topics, including, but not limited to: production, winery activities, marketing, consumption, as well as macroeconomic and legal topics. The JWE has been published twice a year and contains main papers, short papers, notes and comments, reviews of books, films and wine events, as well as conference announcements. From 2013 on, the JWE has been published three times per year. The Journal of Wine Economics is fully owned by the American Association of Wine Economists (AAWE) and, since 2012, has been published by Cambridge University Press.
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