Year of Reckoning
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Beer Excise Duties and Market Concentration1
A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Loretz, Simon; Oberhofer, Harald Working Paper "When helping the small hurts the middle": Beer excise duties and market concentration Working Papers in Economics and Finance, No. 2014-05 Provided in Cooperation with: Department of Social Sciences and Economics, University of Salzburg Suggested Citation: Loretz, Simon; Oberhofer, Harald (2014) : "When helping the small hurts the middle": Beer excise duties and market concentration, Working Papers in Economics and Finance, No. 2014-05, University of Salzburg, Department of Social Sciences and Economics, Salzburg This Version is available at: http://hdl.handle.net/10419/122169 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially Creative Commons Licences), you genannten Lizenz gewährten Nutzungsrechte. may exercise further usage rights as specified in the indicated licence. www.econstor.eu WHEN HELPING THE SMALL HURTS THE MIDDLE: BEER EXCISE DUTIES AND MARKET CONCENTRATION SIMON LORETZ AND HARALD OBERHOFER WORKING PAPER NO. -
Invitation to Listening and Sharing
www.austriaclubwa.com www.austrianconsulateseattle.org WA Chapter Rosemarie Mulholland, President Eva Kammel, Hon. Consul of Austria Michael Brandstetter [email protected] [email protected] [email protected] Dear Friends of Austria! October 20, 2020 The times we are living in right now, confronted with propaganda that divides and discriminates, invite us to ponder and reflect. The social isolation imposed on us by the pandemic caused by Covid-19 reveals in stark terms how important family and friends are and how much we miss them. Among them are the regular events and get-togethers of the Austrian community here in the Pacific Northwest. In preparation for the Austrian-American Day and the Austrian National Holiday 2020 we launched the project: INVITATION TO LISTENING AND SHARING Describe your hometown how you remember it and what prompted you to move away Each and every contribution submitted is wonderful and cherished by all of us while reading and reflecting on them. They are moving and thoughtful, some of them funny, others sober. They are stemming from times reaching back to WWII up to recent years. In all of them we can find something that relates also to our own situation and how our lives are enriched by our Austrian roots. These are lasting memories living on well beyond any Covid interruption. We want to express a big THANK YOU to all who contributed. Your stories are bringing us closer together and reminding us of how much we have in common. Enjoy reading! Thank you for your friendship! Rosie Mulholland Eva Kammel Michael Brandstetter With support from Elana Sabajon, Eva Donahoo, and Jürgen Schatzer Instructions for access to the electronic version: http://www.austrianconsulateseattle.org -> scroll down to "Project Listening and Sharing" -> click on red link. -
Brewing a Better World“, Brau Union Österreich Is Working to Enhance Austrian Beer Culture While Meeting Modern Social and Environmental Challenges
SUSTAIN ABILITY REPORT ––2015 FOREWORD –– WHY Dear Readers, SUSTAINABILITY We would like to invite you to look more deeply into the sustain- ability activities of Brau Union Österreich. This information is IS SO intended to show you how important this subject is to us. It has long been a tradition to utilize practices in production and logis- IMPORTANT tics to conserve resources. Protecting the environment is close to our heart, and not the least because beer, our most import- TO US ant product, is a natural beverage and is only as good as the raw material used to make it. Clear, pure water, the best hops and the best malting barley all require a healthy and intact environment. __ Climate change also affects our operations: growing condi- tions for summer barley are becoming less optimal in various agricultural regions. This is why we have decided to increase our use of winter malting barley in order to reduce the risk of failed crops. In addition, we have secured our supply of Austrian hops from the Mühlviertel and southern Styria with contracts for se- veral years. As part of the international HEINEKEN family, we share the motto “Brewing a Better World“, Brau Union Österreich is working to enhance Austrian beer culture while meeting modern social and environmental challenges. In doing so, we follow recognized international standards such as the UN Global Compact. 02 BRAU UNION ÖSTERREICH – SUSTAINABILITY REPORT 2015 As a strong emphasis is placed on sustainability in all depart- Naturally we are proud of this accomplishment; however, we ments, numerous projects were implemented in 2015 at our are not stopping with this success, but will continue to imple- brewing facilities and logistics centers with a significant impact ment further measures at all of our locations. -
The Contribution Made by Beer to the European Economy the Contribution Made by Beer to the European Economy
The Contribution made by Beer to the European Economy The Contribution made by Beer to the European Economy Marjolein Brink Siegnaida Gosepa Geerten Kruis Elske Oranje Matthijs Uyterlinde Bram Berkhout Walter de Wit Amsterdam, September 2011 A report commissioned by The Brewers of Europe and conducted by Ernst & Young Tax Advisors and Regioplan Policy Research © Published September 2011 4 The Contribution made by Beer to the European Economy Table of contents Table of contents 5 Table of contents Foreword by the President of The Brewers of Europe 6 Executive summary 8 About the study 10 01 The European beer market 12 02 Government revenues 20 03 Value added 28 04 Employment 32 05 Purchases made by breweries 38 06 Agricultural products 42 07 Major developments 46 08 Austria 52 09 Belgium 58 10 Bulgaria 64 11 Croatia 70 12 Cyprus 76 13 Czech Republic 82 14 Denmark 88 15 Estonia 94 16 Finland 100 17 France 106 18 Germany 112 19 Greece 118 20 Hungary 124 21 Ireland 130 22 Italy 138 23 Latvia 144 24 Lithuania 150 25 Luxembourg 156 26 Malta 162 27 The Netherlands 168 28 Norway 176 29 Poland 184 30 Portugal 192 31 Romania 200 32 Slovakia 208 33 Slovenia 216 34 Spain 222 35 Sweden 230 36 Switzerland 238 37 Turkey 244 38 United Kingdom 252 Annex I Methodology and scope 262 Annex II Data sources 264 Annex III Variables and estimates 268 Annex IV Exchange rates 274 Annex V Indexation 276 Annex VI Glossary 278 Annex VII Country abbreviations 282 Annex VIII Acknowledgements 284 Annex IX Contact information 286 6 The Contribution made by Beer to the European Economy Foreword by the President of The Brewers of Europe Foreword by the President of The Brewers of Europe 7 Foreword by the President of The Brewers of Europe It gives me great pleasure to However, it is all too apparent that global economic commend to you this important recovery remains fragile and it is essential to nurture those study. -
Compact Tips and Favourite Places 2020 U2 U3 U4
English version Compact Tips and favourite places 2020 U2 U3 U4 The most beautiful Information about the Network of cycle paths Ravensburg excursions with one card Bodensee-Vorarlberg Bodensee-Vorarlberg Meersburg Mainau Discover the diversity of the region – in summer, winter, autumn Leisure Card Ill-Rhein Route Gaißau-Dornbirn Route Friedrichshafen and spring! The region of Bodensee-Vorarlberg has so much to Villages-cities Route Leiblachtal Route Stein a. Rhein offer the whole year long. Bregenzerwald Route Lake Constance Cycle Route Validity and price Konstanz 1-day card ............................................................... €16 Signposted cycle tours This card is your easy access to the whole region, from Bregenz to 2-day card ............................................................... €25 Nenzing. The Bodensee-Vorarlberg Leisure Card paves the way for 3-day card ................................................................ €32 the best excursions in the region, is your bus and train ticket, and Hohenweiler Children and young people (6-15 years) each pay half. grants you discounts with bonus partners. You can visit any of the Children aged up to 5 years go free provided they are Lindau attractions several times: however, no more than once per day. accompanied by an adult. 6 Price advantage The Bodensee-Vorarlberg Leisure Card pays off as soon as you Rorschach Bregenz have visited just two attractions. 1 Hard 2 Example: visits to the Karren in Dornbirn and the vorarlberg 1 Kennelbach Gaißau Fußach 3 museum Bregenz together normally cost €20.70 – with the 5 1 Lauterach Bodensee-Vorarlberg Leisure Card, you can visit them from just Wolfurt Bodensee Vorarlberg Bodensee Vorarlberg €16 and also travel comfortably from one to the other by public 2 FreizeitkarteBodensee Freizeitkarte transport. -
Read the Impact Assessment
EUROPEAN COMMISSION Brussels, 7.6.2018 SWD(2018) 259 final /2 This document corrects document SWD(2018) 259 final of 25.05.2018. The annexes were not included. The text shall read as follows: COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a Council Directive amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages {COM(2018) 334 final} - {SEC(2018) 254 final} - {SWD(2018) 258 final} EN EN CONTENTS 1. Introduction and Context .......................................................................................................... 4 1.1. Introduction ................................................................................................................................ 4 1.2. Scope for reforms ....................................................................................................................... 5 2. What is the problem and why is it a problem? ......................................................................... 5 2.1. Introduction ................................................................................................................................ 5 2.2. Scope of the problems................................................................................................................ 6 2.3. Problem 1 - Dysfunctions in the application of exemptions for denatured alcohol .................. 6 2.4. Problem 2 – Dysfunctions in the classification of certain alcoholic beverages ........................10 -
Vetrotime 03 / 2015
www.vetropack.com | Vetropack Customer Magazine | Nr. 3 / 2015 11/2015 400 e MARKET ANNIVERSARY In the spirit Kremsmünster glassworks of enjoyment celebrates 60-year milestone SUSTAINABILITY Commitment and choice 2 VETROTIME EDITORIAL 04 | SUSTAINABILITY Vetropack as a supplier 06 | MARKET Spirits 16 | INSIGHT Friends of Glass 18 | ART Artistic glass Dear readers, Setting the publication date for this year’s third and final issue of Vetrotime for the start of November was a deliberate move – and with good reason, as this month sees two major trade fairs taking place with several of our Group companies involved. The first of the trade fairs we will be attending in November is SIMEI in Milan. Our newest subsidiary, Vetropack Italia S.r.l., will be making its debut appearance at this international winemaking and bottling equipment and packaging exhibition, where it will be presenting its own product range as well as that available from our Group. It will also be offering an insight into the synergies that can now be exploited as a result of the company joining the Group. The BrauBeviale trade fair is due to open in Nuremberg just a few days later and we will be there with a Group stand – pooling together all of our Vetropack expertise, as it were. That should make for an impressive showcase! There is one thing these two events have in common, which is that this customer magazine will be available at both. As soon as you start leafing through its pages, it is clear to see what means the most to us and our custo- mers: glass packaging that shows its contents in the best light, makes an impact and leaves a lasting impression. -
UDC 663.4(477.83/.86): «18/21» DOI: 10.24919/2519-058X.12.177546 Volodymyr KLAPCHUK Phd Hab. (History), Professor, Head Of
Volodymyr Klapchuk, Mykhailo Klapchuk UDC 663.4(477.83/.86): «18/21» DOI: 10.24919/2519-058x.12.177546 Volodymyr KLAPCHUK PhD hab. (History), Professor, Head of the Department of Hotel, Restaurant and Resort Business, Vasyl Stefanyk Precarpathian National University, 9 Bogdan Khmelnycky street, Delyatyn, Ivano-Frankivsk region, Ukraine, postal code 78442 ([email protected]) ORCID: https://orcid.org/0000-0003-1788-794X ResearcherID: D-4699-2019 (https://www.researcherid.com/rid/D-4699-2019) Mykhailo KLAPCHUK PhD (Geography), Docent, Tourism department, Ivan Franko National University of Lviv, 18 Lypy street, Lviv, Ukraine, postal code 79020 ([email protected]) ORCID: https://orcid.org/0000-0002-8835-7674 Володимир КЛАПЧУК доктор історичних наук, професор, завідувач кафедри готельно-ресторанної та курортної справи, ДВНЗ «Прикарпатський національний університет імені Василя Стефаника», вул. Б. Хмельницького, 9, Делятин, Надвірнянський район, Івано- Франківська область, Україна, індекс 78442 ([email protected]) Михайло КЛАПЧУК кандидат географічних наук, доцент кафедри туризму Львівського національного університету імені Івана Франка, вул. Ю. Липи, 18, Львів, Україна, індекс 79020 ([email protected]) Бібліографічний опис статті: Klapchuk, V., & Klapchuk M. (2019). Beer production in Galicia (middle XIXth – the first third of XXth century), Skhidnoievropeiskyi Istorychnyi Visnyk [East European Historical Bulletin], 12, 26–43. doi:10.24919/2519-058x.12.177546 BEER PRODUCTION IN GALICIA (middle XIXth – the first third of XXth century) Summary. The purpose of the article is a comprehensive research of beer production in Galicia. Historical approaches to statistical interpretation of events and phenomena, mathematical methods of modeling were used to achieve the goal. The research methodology is an organic set of basic prin- ciples of historical research: historicism, objectivity, comprehensiveness, continuity and appropriate methods of scientific research. -
The Contribution Made by Beer to the European Economy the Contribution Made by Beer to the European Economy
The Contribution made by Beer to the European Economy The Contribution made by Beer to the European Economy Marjolein Brink Siegnaida Gosepa Geerten Kruis Elske Oranje Matthijs Uyterlinde Bram Berkhout Walter de Wit Amsterdam, September 2011 A report commissioned by The Brewers of Europe and conducted by Ernst & Young Tax Advisors and Regioplan Policy Research © Published September 2011 4 The Contribution made by Beer to the European Economy Table of contents Table of contents 5 Table of contents Foreword by the President of The Brewers of Europe 6 Executive summary 8 About the study 10 01 The European beer market 12 02 Government revenues 20 03 Value added 28 04 Employment 32 05 Purchases made by breweries 38 06 Agricultural products 42 07 Major developments 46 08 Austria 52 09 Belgium 58 10 Bulgaria 64 11 Croatia 70 12 Cyprus 76 13 Czech Republic 82 14 Denmark 88 15 Estonia 94 16 Finland 100 17 France 106 18 Germany 112 19 Greece 118 20 Hungary 124 21 Ireland 130 22 Italy 138 23 Latvia 144 24 Lithuania 150 25 Luxembourg 156 26 Malta 162 27 The Netherlands 168 28 Norway 176 29 Poland 184 30 Portugal 192 31 Romania 200 32 Slovakia 208 33 Slovenia 216 34 Spain 222 35 Sweden 230 36 Switzerland 238 37 Turkey 244 38 United Kingdom 252 Annex I Methodology and scope 262 Annex II Data sources 264 Annex III Variables and estimates 268 Annex IV Exchange rates 274 Annex V Indexation 276 Annex VI Glossary 278 Annex VII Country abbreviations 282 Annex VIII Acknowledgements 284 Annex IX Contact information 286 6 The Contribution made by Beer to the European Economy Foreword by the President of The Brewers of Europe Foreword by the President of The Brewers of Europe 7 Foreword by the President of The Brewers of Europe It gives me great pleasure to However, it is all too apparent that global economic commend to you this important recovery remains fragile and it is essential to nurture those study. -
Contribution Made by Beer to the European Economy Full Report - December 2013
The Contribution made by Beer to the European Economy Full Report - December 2013 The Brewers of Europe The Contribution made by Beer to the European Economy Full Report Bram Berkhout Lianne Bertling Yannick Bleeker Walter de Wit (EY) Geerten Kruis Robin Stokkel Ri-janne Theuws Amsterdam, December 2013 A report commissioned by The Brewers of Europe and conducted by Regioplan Policy Research and EY The Brewers of Europe ISBN 978-2-9601382-2-1 EAN 9782960138221 © Published December 2013 4 The Contribution made by Beer to the European Economy ChapterTable of Titlecontents here Table of contents 5 Table of contents Introduction ...............................................................................................................6 Foreword by The President of The Brewers of Europe ...............................................8 Executive summary .................................................................................................10 01 A sector with global presence .................................................................................13 02 A sector with impact ...............................................................................................19 03 The impact on suppliers ..........................................................................................30 04 The impact on the hospitality sector ........................................................................41 05 Government revenues .............................................................................................51 Countries -
World of Heineken 08 09
3839 WinterSummer 2008/2009 2008 Festive spirit in a bottle Celebrating winter beers The Quiet Achiever An interview with Heineken Prize winning scientist Bert Brunekreef James Bond An insider's view into the making of the James Bond commercial contents /4/5 Sejpan.,,4+.,,5Oqiian.,,4 Baoperaolenepej]^kppha Cover image: ?aha^n]pejcsejpan^aano The holiday season is a time for enjoying the company of friends and family. Winter beers such as those from Brau Union Austria, make a perfect fit with the festive season. 2/5 NEWs At The Olympics: Holland Heineken House PdaMqeap=_dearan =jejpanreassepdDaejagajLnevasejjejc o_eajpeop>anp>nqjagnaab Extra Cold Tours Europe F]iao>kj` Heineken City opens for business =jejoe`an#oreasejpkpdai]gejckbpda F]iao>kj`_kiian_e]h New Brewery opens In Tunisia New Caledonia Music Festival Heineken Supports the Zurich Street Parade Winter 2008/2009 Heineken USA celebrates Day of Giving King of Spain opens Seville Brewery World of Heineken is published twice a year by Heineken, 8/11 'tIs tHe SEASON: HolIdAy BEERs Group Corporate Relations, and is distributed worldwide to 12/17 BEER cAn tRAVEL: sInGAPoRe the company’s trade partners, on-premise business contacts, 20/25 HeINEKEN PRIZe Awards 2009 regulators and the media. Partial or full reproduction of articles or 28/35 BUsINESS tAlK Business numbers illustrations is only permitted with The Credit Crisis and Heineken’s partners the editor’s explicit consent. How to get draught beer right Bumper grain harvest in Europe Burundi releases first ever sustainability report -
THE CONTRIBUTION MADE by BEER to the EUROPEAN ECONOMY -Full Report, European & Country Chapters
THE CONTRIBUTION MADE BY BEER TO THE EUROPEAN ECONOMY Employment, value added and tax -Full report, European & country chapters- Amsterdam, January 2006 Ernst & Young Netherlands Regioplan Policy Research Nieuwezijds Voorburgwal 35 1012 RD Amsterdam Tel.: 020 - 5315315 Fax : 020 - 6265199 The Contribution made by Beer to the European Economy The Contribution made by Beer to the European Economy LIST OF CONTENTS Preface ..............................................................................................................................1 Key messages on the economic impact of beer...................................................................3 1 High spin-off effects on employment...........................................................................5 2 Productivity and value added .......................................................................................9 3 Tax and excise revenues important to state finance ...................................................13 4 World market leaders, SMEs and microbreweries .....................................................15 5 Austria .......................................................................................................................17 6 Belgium ......................................................................................................................25 7 Cyprus .......................................................................................................................33 8 Czech Republic...........................................................................................................39