Add to ORKGThe highly competitive international wine market imposes serious pressure on the viability of small wine producers as well as emerging wine nations. In this light this paper will examine the indirect taxes levied on wine manufactured in new world wine nations, Australia and New Zealand, and an old world wine nation, France. These indirect taxes include value added taxes, excises and customs duties. This paper will focus on wine produced for domestic consumption and export, as well as imported wine. The aim of comparing these indirect taxes is to help inform the debate about the indirect taxation of wine. This is highly relevant given the current review of Australia’s taxation system
In addition to the GST, alcohol sold in Australia is subject to excise tax. Although both beer and s...
Cask wine produced from grapes grown along the Murray River is being sold for less than the cost of ...
We provide economy-wide modelling results of the national and regional implications of two current c...
Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the ra...
Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the ra...
Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the ra...
Australia’s indirect tax policies for wine, the Wine Equalisation Tax (WET) and the WET rebate are v...
Nearly all countries tax the domestic consumption of alcoholic beverages. However, the rates of tax...
The export market for Australian wine continues to grow at a rapid rate, with imported wines also pl...
In most countries special excise and other taxes are imposed on beer, wine and spirits. Both the tax...
The wine equalisation tax (WET), introduced by the A New Tax System (Wine Equalisation Tax) Act 1999...
Copyright © 2017 LexisNexis. This article is made available per the publisher's Content Sharing poli...
In this article, the impact that a sales tax might have upon wine consumption and, hence, on the win...
In this article, the impact that a sales tax might have upon wine consumption and, hence, on the win...
In addition to the GST, alcohol sold in Australia is subject to excise tax. Although both beer and s...
In addition to the GST, alcohol sold in Australia is subject to excise tax. Although both beer and s...
Cask wine produced from grapes grown along the Murray River is being sold for less than the cost of ...
We provide economy-wide modelling results of the national and regional implications of two current c...
Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the ra...
Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the ra...
Virtually all countries tax the consumption of wine (and other alcoholic beverages). However, the ra...
Australia’s indirect tax policies for wine, the Wine Equalisation Tax (WET) and the WET rebate are v...
Nearly all countries tax the domestic consumption of alcoholic beverages. However, the rates of tax...
The export market for Australian wine continues to grow at a rapid rate, with imported wines also pl...
In most countries special excise and other taxes are imposed on beer, wine and spirits. Both the tax...
The wine equalisation tax (WET), introduced by the A New Tax System (Wine Equalisation Tax) Act 1999...
Copyright © 2017 LexisNexis. This article is made available per the publisher's Content Sharing poli...
In this article, the impact that a sales tax might have upon wine consumption and, hence, on the win...
In this article, the impact that a sales tax might have upon wine consumption and, hence, on the win...
In addition to the GST, alcohol sold in Australia is subject to excise tax. Although both beer and s...
In addition to the GST, alcohol sold in Australia is subject to excise tax. Although both beer and s...
Cask wine produced from grapes grown along the Murray River is being sold for less than the cost of ...
We provide economy-wide modelling results of the national and regional implications of two current c...