During the same period, the percentage of pure alcohol available for consumption in the form of spirits has also increased from 12% to 20% (Australian Bureau of Statistics, 2012). This statistical presentation apparently depicts that consumer consumption pattern differs largely on the basis of the product category in Australia apart from other variables such as price, taste and variety.
Over the last fifty years, the total percentage of apparent consumption of pure alcohol per-capita has also depicted a certain degree of fluctuation. During 1960s, the apparent per-capita consumption of the pure alcohol increased steadily reaching its record heights in the early 1970s. However, since mid 1970s, the total per-capita consumption began declining through the period of 1980s and continued during the initial few years of 1990s. Consequentially, during the early 1990s, the total per-capita consumption of the pure alcohol was at its lowest. Since mid 1990s, the total per-capita consumption of the pure-alcohol again took a pace; however, not necessarily at the same speed as in the 1960s. Apparently, since last few years, i.e. from 2010 till 2011, the total per-capita consumption can be observed to again decline (Australian Bureau of Statistics, 2012).
By analysing the data presented through Figure 1, it can be revealed that constant decrease in the percentage of pure alcohol available for consumption in the form of beer is primarily due to the excise taxation charged in Australia. In the Australian context, as the tax is imposed on the bases of the alcohol strength, i.e. low, high and full strength beer qualities, the available beer brands are likely to incur higher variable costs in terms of taxes than that compared to other alcohol products. It is due to this reason that in order to substantiate the increased production costs due to taxation charges, the producers in the alcohol industry of the ...