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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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Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the...
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