TY - JOUR
T1 - The diverse drivers of relative changes in excise taxes on beer and spirits in Australia, 1902-2012
AU - Manton, Elizabeth
PY - 2014
Y1 - 2014
N2 - In Australia there have been calls for volumetric alcohol taxation, or some variant of this, to eliminate the complexities and inequalities of the existing system. While the arguments have been made on economic rationality and evidence-based public health grounds, this article examines the historical drivers of alcoholic beverage excise tax changes in order to facilitate a more informed debate about how to achieve alcohol taxation reform. Excise taxation on spirits and beer (wine has almost never been taxed through excise taxes in Australia) was examined in greater detail using primary data sourced from national excise taxation schedules from 1902 to 2012. Interpretation of this data was based on primary sources such as Hansard speeches and Government reports, and secondary sources provided by historians. Australia had a long history of not taxing spirits more heavily than beer except in the early part of the twentieth century; this changed after 1988. Setting alcohol excise taxes in Australia has been a balancing exercise between industry protection, revenue raising and political expediency, as well as public health. The historical instances examined in this article support the conclusion that while public health has been a driving force for some excise taxation changes, it has not been the only driver. These findings should inform policy making on excise taxation on alcoholic beverages in Australia.
AB - In Australia there have been calls for volumetric alcohol taxation, or some variant of this, to eliminate the complexities and inequalities of the existing system. While the arguments have been made on economic rationality and evidence-based public health grounds, this article examines the historical drivers of alcoholic beverage excise tax changes in order to facilitate a more informed debate about how to achieve alcohol taxation reform. Excise taxation on spirits and beer (wine has almost never been taxed through excise taxes in Australia) was examined in greater detail using primary data sourced from national excise taxation schedules from 1902 to 2012. Interpretation of this data was based on primary sources such as Hansard speeches and Government reports, and secondary sources provided by historians. Australia had a long history of not taxing spirits more heavily than beer except in the early part of the twentieth century; this changed after 1988. Setting alcohol excise taxes in Australia has been a balancing exercise between industry protection, revenue raising and political expediency, as well as public health. The historical instances examined in this article support the conclusion that while public health has been a driving force for some excise taxation changes, it has not been the only driver. These findings should inform policy making on excise taxation on alcoholic beverages in Australia.
UR - http://informahealthcare.com/doi/abs/10.3109/09687637.2013.838748
U2 - 10.3109/09687637.2013.838748
DO - 10.3109/09687637.2013.838748
M3 - Article
SN - 0968-7637
VL - 21
SP - 197
EP - 204
JO - Drugs: Education, Prevention and Policy
JF - Drugs: Education, Prevention and Policy
IS - 3
ER -