Excise tax reforms across ASEAN since the start of its Economic Community

Research output: Contribution to journalArticle

Abstract

In the lead up to the commencement of the ASEAN Economic Community (AEC), Preece (2018) highlighted a number of significant differences in the excise tax policies of the 10 ASEAN member countries,1 and the potential impacts of these as well as proposing mechanisms to better coordinate excise tax policies. With the AEC entering its fourth year, the author has reviewed all changes to excise tax policies across the region to determine what the priorities for member countries are, and how these priorities are addressed, and whether these reforms are better aligning excise policy across ASEAN.
Original languageEnglish
Pages (from-to)3-20
Number of pages18
JournalWorld Customs Journal
Volume13
Issue number1
Publication statusPublished - 01 Mar 2019

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