Global Beer Tax Tables, 2012

  • December 2012
  • -
  • Canadean Ltd
  • -
  • 167 pages

Synopsis
Canadean's Global Beer Tax Tables report offers a comprehensive overview of taxation rates and legal controls on beer across 58 markets.

Summary
This report comprises a series of tables covering taxation base, historical excise rates, legal controls and a calculation of the total taxation burden on beer.

Scope
This report covers 58 markets and comprises a series of tables covering taxation base, historical excise rates, legal controls and a calculation of the total taxation burden on beer.

Reasons To Buy
The Global Beer Tax Tables provides a detailed and easy to digest summary of beer taxation across 58 markets.

Table Of Contents

INTRODUCTION
AFRICA
NIGERIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
AMERICAS
ARGENTINA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
BRAZIL
Table 1 Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
CANADA
Table 1 - Taxation Base
Table 2 - Provincial Excise Taxes
Table 3 - Historical Excise Rates of Beer
Table 4 - Legal Controls on Beer
Table 5 - Tax Burden on Beer at 5% Abv
CHILE
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv. 2011
COLOMBIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
COASTA RICA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
EL SALVADOR
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
GUATEMALA
Table 1 A - Taxation Base
Table 1 B - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
HONDURAS
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
MEXICO
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
NICARAGUA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
PANAMA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
USA
Table 1 - State Taxes
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
VENEZUELA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
ASIA PACIFIC
AUSTRALIA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% ABV
CHINA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
HONG KONG
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Legal Controls on Beer
Table 4 Tax Burden on Beer at 5% Abv, 2011
INDIA
Table 1 - Taxation/Duty/Excise Rates for Beer
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
INDONESIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
JAPAN
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
MALAYSIA
Table 1 - Taxation Base
Table 2 - Historical Tax Rates for Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
PHILIPPINES
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SINGAPORE
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv 2011
SOUTH KOREA
Table 1 Taxation Base
Table 2 Legal controls on Beer
Table 3 Tax Burden on Beer at 5% Abv, 2011
TAIWAN
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
THAILAND
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
VIETNAM
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv
EAST EUROPE
BULGARIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
CROATIA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
CZECH REPUBLIC
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
ESTONIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
HUNGARY
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
LATVIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
LITHUANIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
POLAND
Table 1 - Taxation Base
Table 2 - Taxation/Duty/Excise Rates for Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
ROMANIA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
RUSSIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SERBIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SLOVAK REPUBLIC
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SLOVENIA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
TURKEY
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
UKRAINE
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
WEST EUROPE
AUSTRIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
BELGIUM
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
DENMARK
Table 1 - Taxation Base
Table 2 - Mandatory deposit system
Table 3 - Tax Burden on Beer at 5% Abv, 2011
FINLAND
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
FRANCE
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
GERMANY
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
GREECE
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
ITALY
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
NETHERLANDS
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
NORWAY
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
PORTUGAL
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
REPUBLIC OF IRELAND
Table 1 - Taxation/ Duty/ Excise Rates for Beer
Table 2. - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
SPAIN
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
SWEDEN
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
SWITZERLAND
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
UNITED KINGDOM
Table 1 - Taxation Base
Table 2 - Excise Duty by Percentage Alcohol by Volume (From April 2011)
Table 3- Historical Excise Rates of Beer
Table 4 - Legal Controls on Beer
Table 5 - Tax Burden on Beer at 5% Abv, 2011

Research Methodology
Product Definitions


List of Tables

AFRICA
NIGERIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
AMERICAS
ARGENTINA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
BRAZIL
Table 1 Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
CANADA
Table 1 - Taxation Base
Table 2 - Provincial Excise Taxes
Table 3 - Historical Excise Rates of Beer
Table 4 - Legal Controls on Beer
Table 5 - Tax Burden on Beer at 5% Abv
CHILE
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv. 2011
COLOMBIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
COASTA RICA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
EL SALVADOR
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
GUATEMALA
Table 1 A - Taxation Base
Table 1 B - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
HONDURAS
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
MEXICO
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
NICARAGUA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
PANAMA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
USA
Table 1 - State Taxes
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
VENEZUELA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
ASIA PACIFIC
AUSTRALIA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% ABV
CHINA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
HONG KONG
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Legal Controls on Beer
Table 4 Tax Burden on Beer at 5% Abv, 2011
INDIA
Table 1 - Taxation/Duty/Excise Rates for Beer
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
INDONESIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
JAPAN
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
MALAYSIA
Table 1 - Taxation Base
Table 2 - Historical Tax Rates for Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
PHILIPPINES
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SINGAPORE
Table 1 - Taxation Base
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv 2011
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SOUTH KOREA
Table 1 Taxation Base
Table 2 Legal controls on Beer
Table 3 Tax Burden on Beer at 5% Abv, 2011
TAIWAN
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
THAILAND
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
VIETNAM
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv
EAST EUROPE
BULGARIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
CROATIA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
CZECH REPUBLIC
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
ESTONIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
HUNGARY
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
LATVIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
LITHUANIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
POLAND
Table 1 - Taxation Base
Table 2 - Taxation/Duty/Excise Rates for Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
ROMANIA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
RUSSIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SERBIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SLOVAK REPUBLIC
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
SLOVENIA
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
TURKEY
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
UKRAINE
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
WEST EUROPE
AUSTRIA
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal Controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
BELGIUM
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
DENMARK
Table 1 - Taxation Base
Table 2 - Mandatory deposit system
Table 3 - Tax Burden on Beer at 5% Abv, 2011
FINLAND
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
FRANCE
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
GERMANY
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
GREECE
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
ITALY
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
NETHERLANDS
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
NORWAY
Table 1 - Taxation Base
Table 2 - Historical Excise Rates of Beer
Table 3 - Legal controls on Beer
Table 4 - Tax Burden on Beer at 5% Abv, 2011
PORTUGAL
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
REPUBLIC OF IRELAND
Table 1 - Taxation/ Duty/ Excise Rates for Beer
Table 2. - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
SPAIN
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
SWEDEN
Table 1 - Taxation Base
Table 2 - Legal controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
SWITZERLAND
Table 1 - Taxation Base
Table 2 - Legal Controls on Beer
Table 3 - Tax Burden on Beer at 5% Abv, 2011
UNITED KINGDOM
Table 1 - Taxation Base
Table 2 - Excise Duty by Percentage Alcohol by Volume (From April 2011)
Table 3- Historical Excise Rates of Beer
Table 4 - Legal Controls on Beer
Table 5 - Tax Burden on Beer at 5% Abv, 2011

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