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This paper seeks to compare the wine tax regimes in South Africa, Australia and France. The aim of comparing these indirect taxes is to help inform the debate about the indirect taxation of wine. The paper examines these wine tax policies based on the generally accepted tax policy criteria of...
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Chapter 1: Introduction -- Part I: Structure of the Wine Sectors Worldwide -- Chapter 2: The French Wine Industry -- Chapter 3: The Italian Wine Industry -- Chapter 4: The Spanish Wine Industry -- Chapter 5: The US Wine Industry -- Chapter 6: The Australian Wine Industry -- Chapter 7: The...
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