Alcohol Tax

Section 11: Taxes on specific goods and services
Overview
In rise to power to the broad-based GST, there is also a range of usance or other indirect taskes levied on narrow bases, including excise placid by the Australian Government, and other taxes collected by the States. Products melodic theme to these narrow-base taxes, are taxed intercoursely more heavily than other consumption goods.
The decision whether to tax some consumption goods more highly than others, and the optimal design of a particular tax, depends on the insurance objective it is trying to achieve.
The current tax arrangements for beer, wine, spirits, tobacco and high life cars reflect a range of competing policy goals. They exist in the context of other forms of regulation and the broader tax-transfer trunk.
Consultation questions
Q11.1 Is it appropriate to ingestion taxes on specific goods or services to influence several(prenominal) consumption choices, and if so, what principles can be applied in calculative the structure and rates of such taxes?
Q11.2 Can the competing potential objectives of inebriant taxation, including revenue raising, wellness policy and industry assistance, be obdurate? What does this mean for the decision to tax alcohol more than other commodities?
Q11.3 What is the appropriate specific goal of taxing tobacco?



Is it needful to change the structure or rate of tobacco taxes?
Q11.4 If health and other social costs represent the principal rule for specific taxes on alcohol and tobacco, is any purpose served in retaining duty free concessions for passenger importation of these items?
Q11.5 Are taxes on specific luxury goods an effective way of making the tax system more progressive? If so, what principles should apply to the design and coverage of these taxes?
Q11.6 Should the tax system have a role in influencing the relative prices of different types of cars, including luxury cars and higher polluting cars, and if so on what stand? What does this mean for taxes on the purchase price of...If you want to lounge about a full essay, order it on our website: Orderessay



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