A Disorderly House

Type: Reports Written by Barry Bracewell–Milnes | Wednesday 18 August 1993

This paper examines the place of excise duties on alcohol within the British fiscal system. It argues that United Kingdom taxes are by international standards heavy on beer, even heavier on wine and very heavy on spirits. These duties on alcohol are the result of historical accident and political pressures and have little or no economic rationale.

Download PDF file