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Please use this identifier to cite or link to this item: http://hdl.handle.net/2328/26038

Title: Indirect taxation of wine: an international comparison
Authors: Kenny, Paul
Keywords: Taxation
Wine industry
Excise
Issue Date: 2009
Publisher: Australasian Tax Teachers Association
Citation: Kenny, P., 2009. Indirect taxation of wine: an international comparison. Journal of The Australasian Tax Teachers Association, 4(1), 155-180.
Abstract: The 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.
URI: http://hdl.handle.net/2328/26038
ISSN: 1832-911X
Appears in Collections:Flinders Business School - Collected Works

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