Harmonization of consumption taxes: the case of alcoholic beverages.

Summary The alcoholic beverages sector is an exemplary case of the establishment of non-tariff barriers to trade. In this area, governments are striving to increase the difficulties of marketing imported products, most often for reasons of public health, which is directly dependent on alcohol consumption. The authors emphasize the essential role played by specific consumption taxes (excise), showing how a harmonization of these taxes can be accepted by the States.