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Microsoft Word - disc76.doc
... summary 5 1 introduction 9 2 excise duty structures and collections 11 2.1 acquis communautaire 11 2.2 duty structures in member states 12 2.3 excise duty collections 15 3 alcohol use ... , in the belief that externality issues take priority over tax burden considerations. 2 excise duty structures and collections excise duties on alcohol differ widely between eu member states. harmonization measures ...
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Microsoft Word - discussion67
... the agreed excise duty structure, called acquis communautaire, and highlights the diversity of cigarette tax rates and structures across the ... submitted in 2001 (european commission, excise duty structure the current tobacco tax structures in the eu have evolved over 35 ... (specific and ad valorem excises plus vat) and excise duty structures (specific vs. ad valorem taxes), as well as retail selling ...
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Microsoft Word - bijz90.doc
... ) and not changed since then, is riddled with largely senseless exemptions and differentiated rate structures. it is an anachronism compared with modern vats found in, for instance, new zealand, ... (although consideration could be given to retaining the tax collection mechanism of the duty). the transfer duty is a highly inequitable and distortionary element in the tax system, which can ...
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