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...

Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors such as economic, social, cultural and historical. This paper seeks to compare the indirect tax laws on wine of the ‘Old World' wine country (France) and the two ‘New World'...

The performance of clusters has been linked in several studies to their historical and geographical contexts as well as to the drivers that shape the competitive strength of nations. Among these drivers, the human factor and universities play a key role in the competitiveness of nations, as well...

Both the German and the Hungarian wine markets belong to the "old world" European winemaking heritage and each have long winemaking traditions; however, since the 1950s, they have gone through completely different changes as political and economic circumstances greatly influenced the development...