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 …

World' wine country (France) and the two ‘New World' (Australia and New Zealand) wine countries. The aim of comparing these …Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors … Equalisation Tax), customs and excise duties that apply to wine in Australia, New Zealand and France. Thirdly, the paper examines …

, Frankreich, Italien, Schweiz, Niederlande, Spanien, Großbritannien, Australien, Kanada, USA und Japan. Insbesondere werden frei …