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.
|Number of pages||18|
|Journal||World Customs Journal|
|Publication status||Published - 01 Mar 2019|