Excise Taxes Essentials: A Comprehensive Overview

In this section we will discuss the agenda and how the course is structured. In the downloadable materials, you will also find the agenda in PDF.

In this section we will discuss the origins of excise taxes, and why Governments do implement them. We will see some data for the US, and how much Excise taxes represents in terms of the Government budget. We will discuss the reasons for implementing Excise Taxes as well as the inconvenience they can create. In the downloadable materials, you can also find a document with links to useful websites and databases to extend your knowledge on the topic.

This is just a summary of the main terms and concepts used in this course, to make sure we are all aligned for the rest of the modules. In the downloadable materials, you can find the memo with the definitions and formulas so you can have it with you during the various modules.

In this section we will discuss Specific (Excise) Taxes. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

In this section we will discuss what are the dynamics when there are price changes with Specific (Excise) Taxes. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

In this section we will discuss what are the dynamics when there are tax changes with Specific (Excise) Taxes. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

In this section we will look at the variants of Specific Excise Tax structures, such as single-tier or multi-tiers systems.

Recap of the Specific Excise Tax module.

In this section we will discuss AdValorem (Excise) Taxes. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

In this section we will discuss what are the dynamics when there are price changes with AdValorem (Excise) Taxes. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

In this section we will look at the variants of AdValorem Excise Tax structures, such as single-tier or multi-tiers systems.

In this section we will discuss one very important concept, which is the Fiscal Multiplier. This will be very helpful when we try to determine new Retail Selling Prices when there are changes in pre-tax prices, and vice-versa. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

In this section we will discuss the differences that exist between a Nominal Tax Rate and and Effective Tax Rate. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

This is the first exercise on the Fiscal Multiplier to test a little bit together the learnings about the topic.

This is the second exercise on the Fiscal Multiplier to test a little bit together the learnings about the topic.

In this section we will compare a specific structure to an AdValorem structure and see what happens when there is a tax increase, what are the impacts when we decide to absorb the tax increase, or when we want to pass-on the tax increase. We will then do the parallel with the pricing productivity and profitability.

Recap of the AdValorem Excise Tax module.

In this section we will discuss Mixed (Excise) Taxes, where we will combine Specific Taxes with AdValorem Taxes. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

In this section we will have a look at a Multi-Tier Mixed Excise Tax system. In the downloadable materials you can also download some useful documents to help you navigate (definitions, formulas, excel file with price structures studied).

In this section we will discuss the concept of Minimum Excise Tax (MET) and why Governments can implement a MET.

In this section we will discuss the concept of Minimum Retail Price (MRP) or Minimum Authorized Price (MAP) and why Governments can implement them.

In this sections we will compare Mixed Excise Tax systems, one with a predominantly Specific system and the other with a predominantly AdValorem system.

This is the first case study to test your learnings around Excise Taxes. In the downloadable materials, you will find some useful documents to support you (definitions, formulas), as well as the excel files with the solution. However, I suggest that you try to solve the case study before looking at the solution.

This is the second case study to test your learnings around Excise Taxes. In the downloadable materials, you will find some useful documents to support you (definitions, formulas), as well as the excel files with the solution. However, I suggest that you try to solve the case study before looking at the solution.

This is the third case study to test your learnings around Excise Taxes. In the downloadable materials, you will find some useful documents to support you (definitions, formulas), as well as the excel files with the solution. However, I suggest that you try to solve the case study before looking at the solution.

This is the fourth case study to test your learnings around Excise Taxes. In the downloadable materials, you will find some useful documents to support you (definitions, formulas), as well as the excel files with the solution. However, I suggest that you try to solve the case study before looking at the solution.

In this section we will discuss and compare the tax collection mechanisms (Excise Taxes vs VAT or GST).