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benefits that would normally accrue to consumers from legalized interstate direct shipment of wine. While empirical analysis of …
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administering the GI scheme in Australia. Notwithstanding these matters, however, the use of wine zones and regions, as defined by … also be explored. Still, in Australia, however, a wine GI is in fact worth more than just the name on the bottle … for property and economics rights.This paper explores the historical background of wine geographical indications as …
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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 … paper finds that there is little justification for significant levels of wine taxes on tax policy grounds for wine producing …
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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 …
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