{"id":82789,"date":"2024-01-22T08:43:12","date_gmt":"2024-01-22T07:43:12","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/82789\/"},"modified":"2024-11-06T23:31:02","modified_gmt":"2024-11-06T22:31:02","slug":"neuordnung-der-getraenkebesteuerung","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/82789\/","title":{"rendered":"New Regulation of Taxation of Beverages"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-82789","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"With the beginning of 1992 a fundamental change in the taxation of beverages took effect. An ad-valorem tax on alcohol was replaced by a (higher) volume-related tax. Even though this change was revenue-neutral, it resulted in price increases for beer and spirits and a decrease in price-adjusted consumption. In the medium term, the change reduces the tax burden on alcoholic beverages.","onlinedate":"1994-01-01 01:00:00","lang":"German","publication_series":"","publication_date":"19940101","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Neuordnung der Getr\u00e4nkebesteuerung; New Regulation of Taxation of Beverages\"]","jelcodes":"[]","related_publications":"[]","pdf":274274,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"67","monthly_report_pages":"35-36","monthly_report_pages_sort":"35","issue":"1","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[44312],"research_groups":[3500],"collaboration":"","persons":[3953],"persons_data":"[{\"personId\":3953,\"personName\":\"Gerhard Lehner\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Lehner, G.<\\\/span> (1994). <span>Neuordnung der Getr\u00e4nkebesteuerung<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>67<\\\/em>(1), 35-36. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/4\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/4<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Lehner G<\\\/span>. <span class=\\\"title\\\"><span>Neuordnung der Getr\u00e4nkebesteuerung<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 1994 Jan;67(1):35-36.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{40dcd328e1874fc3a33ea07229bc800d,<\\\/div><div>  title    = \\\"Neuordnung der Getr{\\\\\\\"a}nkebesteuerung\\\",<\\\/div><div>  abstract = \\\"Mit Beginn des Jahres 1992 trat eine grundlegende {\\\\\\\"A}nderung der Getr{\\\\\\\"a}nkebesteuerung in Kraft. Die wertabh{\\\\\\\"a}ngige Alkoholabgabe wurde durch (h{\\\\\\\"o}here) mengenabh{\\\\\\\"a}ngige Abgaben ersetzt. Obwohl die Umstellung aufkommensneutral erfolgte, brachte sie f{\\\\\\\"u}r Bier und Spirituosen Preiserh{\\\\\\\"o}hungen und einen R{\\\\\\\"u}ckgang des realen Verbrauchs. Mittelfristig verringert die Umstellung die Steuerbelastung der alkoholischen Getr{\\\\\\\"a}nke.\\\",<\\\/div><div>  keywords = \\\"Neuordnung der Getr{\\\\\\\"a}nkebesteuerung; New Regulation of Taxation of Beverages, Neuordnung der Getr{\\\\\\\"a}nkebesteuerung; New Regulation of Taxation of Beverages\\\",<\\\/div><div>  author   = \\\"Gerhard Lehner\\\",<\\\/div><div>  year     = \\\"1994\\\",<\\\/div><div>  month    = jan,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"67\\\",<\\\/div><div>  pages    = \\\"35--36\\\",<\\\/div><div>  journal  = \\\"WIFO-Monatsberichte\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_contributiontoperiodical rendering_ris rendering_contributiontoperiodical_ris\\\"><p>TY  - GEN<\\\/p><p>T1  - Neuordnung der Getr\u00e4nkebesteuerung<\\\/p><p>AU  - Lehner, Gerhard<\\\/p><p>PY  - 1994\\\/1<\\\/p><p>Y1  - 1994\\\/1<\\\/p><p>N2  - Mit Beginn des Jahres 1992 trat eine grundlegende \u00c4nderung der Getr\u00e4nkebesteuerung in Kraft. Die wertabh\u00e4ngige Alkoholabgabe wurde durch (h\u00f6here) mengenabh\u00e4ngige Abgaben ersetzt. Obwohl die Umstellung aufkommensneutral erfolgte, brachte sie f\u00fcr Bier und Spirituosen Preiserh\u00f6hungen und einen R\u00fcckgang des realen Verbrauchs. Mittelfristig verringert die Umstellung die Steuerbelastung der alkoholischen Getr\u00e4nke.<\\\/p><p>AB  - Mit Beginn des Jahres 1992 trat eine grundlegende \u00c4nderung der Getr\u00e4nkebesteuerung in Kraft. Die wertabh\u00e4ngige Alkoholabgabe wurde durch (h\u00f6here) mengenabh\u00e4ngige Abgaben ersetzt. Obwohl die Umstellung aufkommensneutral erfolgte, brachte sie f\u00fcr Bier und Spirituosen Preiserh\u00f6hungen und einen R\u00fcckgang des realen Verbrauchs. Mittelfristig verringert die Umstellung die Steuerbelastung der alkoholischen Getr\u00e4nke.<\\\/p><p>KW  - Neuordnung der Getr\u00e4nkebesteuerung; New Regulation of Taxation of Beverages<\\\/p><p>KW  - Neuordnung der Getr\u00e4nkebesteuerung; New Regulation of Taxation of Beverages<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 67<\\\/p><p>SP  - 35<\\\/p><p>EP  - 36<\\\/p><p>JO  - WIFO-Monatsberichte<\\\/p><p>JF  - WIFO-Monatsberichte<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>New Regulation of Taxation of Beverages - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/82789\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Regulation of Taxation of Beverages\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/82789\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-06T22:31:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/82789\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/82789\\\/\",\"name\":\"New Regulation of Taxation of Beverages - 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