Effects of changes to the taxation of beer on alcohol consumption and government revenue in Australia.


School of Social Sciences, Monash University, Victoria, Australia. Electronic address: [Email]


In 1988, the Australian government introduced a single nominal rate of tax on all beer products calculated on alcohol content. However, in 2000/01, varying nominal rates of tax were introduced for beer products according to three alcohol content levels (low-/mid-/high-strength) and container type (on-/off-premises). Little is known about the effect of the different tax policies on alcohol consumption and government revenue.


Alcohol,Australia,Beer,Taxation,Time series,