A referendum on the introduction of an alcohol tax in Liechtenstein was held on May 26, 1929 [1] . The proposal was approved by 53.9% of voters [1] .
Summary
| Option | Votes | % |
|---|---|---|
| Behind | 950 | 53.9 |
| Vs | 812 | 46.1 |
| Invalid Newsletters | 86 | - |
| Total | 1,848 | 100 |
| Number of voters / turnout | 2,261 | 81.7 |
| Source: Nohlen & Stöver | ||
Consequences
As a result of the referendum, an alcohol tax was introduced. It is the only independent consumer tax in Liechtenstein. Basically, taxation in the country is based on agreements with Switzerland and is carried out by Swiss tax authorities under Swiss laws. Alcohol tax is levied on grape wines and beer, as well as other similar alcoholic drinks and sparkling wines. Only drinks that are consumed directly in the manufacturer’s house are not subject to this tax. The tax for a long time caused displeasure in the hotel business, because alcohol is more expensive in Liechtenstein than in neighboring Switzerland, where such a tax does not exist. As a result, in 1968, another referendum on alcohol tax was held. However, the majority of voters supported its preservation. The tax increased only once and amounts to 10%. [2]
Notes
- ↑ 1 2 Nohlen, D & Stöver, P (2010) Elections in Europe: A data handbook , p1171 ISBN 978-3-8329-5609-7
- ↑ The Principality of Liechtenstein. A documentary handbook. Ed. by Walter Kranz, March 1973. Taxation, pp. 77-78.