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 … paper finds that there is little justification for significant levels of wine taxes on tax policy grounds for wine producing …

Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors … World' wine country (France) and the two ‘New World' (Australia and New Zealand) wine countries. The aim of comparing these … review of Australia's tax system. First, this paper examines the rationale for specific wine taxation. Secondly, the paper …

Both the German and the Hungarian wine markets belong to the "old world" European winemaking heritage and each have … economic circumstances greatly influenced the development of these wine markets. This paper, based on a representative survey … differences between German and Hungarian wine consumers in not only wine preferences but also in the use of sales channels. The …