Essays about: "ad-volarem tax"

Found 1 essay containing the words ad-volarem tax.

  1. 1. The Effect of Per-Unit Ethanol Tax on Wine Prices : A Comparative Perspective: Sweden and Germany

    University essay from Högskolan i Jönköping/IHH, Nationalekonomi

    Author : Tamara Kurdadze; Jurgita Simaityte; [2011]
    Keywords : Alcohol; tax; Sweden; Germany; regression; ethanol; per-unit tax; ad-volarem tax; tax effects;

    Abstract : After Swedish alcohol retail monopoly, Systembolaget, changed the taxation for alcohol sold in retail stores according to its absolute alcohol content in 1992, Ponicki et al. (1997) used this opportunity to examine the effect of per-unit alcohol tax on the prices of spirits, comparing before and after, and found that beverages from higher price range experienced a relatively smaller rise in price in percentage terms than the beverages from lower price range, which can be described as compression of prices. READ MORE