The Impact Upon the Grape Industry of Increased Federal Excise Taxation on Wines PDF Download
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Author: George L. Mehren
Publisher:
ISBN:
Category : Wine and wine making
Languages : en
Pages : 0
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Author: George L. Mehren
Publisher:
ISBN:
Category : Wine and wine making
Languages : en
Pages : 0
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Author: United States. Congress. Joint Economic Committee. Subcommittee on Trade, Productivity, and Economic Growth
Publisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 222
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Author: Richard P. Mendelson
Publisher: Aspen Publishing
ISBN: 1543859569
Category : Law
Languages : en
Pages : 505
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The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. Wine in America: Law and Policy, Second Edition, by Richard P. Mendelson?deftly explains the federal, state, and local laws that govern wine production, taxation, labeling, advertising, marketing, distribution, and sales.?The book explores the historical underpinnings of wine law, including Prohibition, tied house and trade practices, public health?concerns, and Twenty-First Amendment jurisprudence as well as addressing intellectual property issues involving wine brands and appellations of origin, land use laws affecting rural wineries and urban bars, and international trade.?? New to the Second Edition: An analysis?of the impact of climate change on wineries and vineyards An examination of whether we should regulate cannabis like alcohol Complementing a variety of courses, Wine in America: Law and Policy, features: Lucid explanations of the federal, state, and local laws?governing wine production, taxation, labeling, and advertising, trade practices, and tied house, marketing, distribution, and sales Discussion of?Twenty-First Amendment jurisprudence Coverage of intellectual property issues regarding wine brands and appellations of origin Matters of public health and social responsibility for wine industry members and wine consumers How to establish and operate a winery, including acquiring a winery or vineyard, buying grapes, leasing a vineyard, and related licensing and permitting An exploration of land use laws in California and other states?affecting rural wineries and urban bars Descriptions of key international institutions and agreements?that regulate the global wine industry
Author: New York (State). Legislature. Senate. Task Force on Critical Problems
Publisher:
ISBN:
Category : Grape industry
Languages : en
Pages : 138
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Author: National Alcohol Tax Coalition
Publisher:
ISBN:
Category : Alcohol
Languages : en
Pages : 64
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Author: Georgi T. Gabrielyan
Publisher:
ISBN: 9780438629295
Category :
Languages : en
Pages :
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In 2003, the United States changed import duty and excise tax drawback policy for table wine by allowing wine produced in the United States to be used as matching eligible exports for “substitution” drawback purposes. The implementation of the new wine drawback regulation has been controversial, largely because imports that are matched with commercially interchangeable exports of wine effectively pay only one percent excise tax in the United States. These imports compete with wines produced in the United States that pay the entire excise tax. I show that the wine import duty and excise tax drawback has major implications for the U.S. wine trade. The dissertation shows conceptually and empirically how duty drawback affected U.S. wine trade patterns, wine and grape prices and quantities in the United States. Chapter 2 shows that the degree to which the import duty and excise tax drawback stimulates imports or exports depends not only on the import duty and excise tax rates, but also on the relative volume of accumulated imports of wine not yet claimed by eligible exports at the time of importing compared to the expectations of future exports of commercially interchangeable wine. The wine drawback policy subsidizes trade relative to domestic consumption of domestically produced wine, with complex consequences within the wine industry. Econometric estimation developed in chapter 3 shows that the wine drawback policy contributed substantially to the growth of U.S. wine imports and exports, especially for bulk wine. Indeed, the wine drawback policy caused substantial increases in both U.S. imports and exports of wine, and changes in the geographic pattern of imports and exports. The wine drawback policy has at times mostly encouraged imports and at times mostly encouraged exports. It has subsidized wine trade both into and out from the United States at the U.S. taxpayers’ expense. The econometric results suggest that U.S. bulk wine exports would have been only one-quarter of the 2017 volumes if not for the wine drawback. Chapter 4 develops a general model of a vertically integrated wine industry with potential for market power in buying bulk wine for importing into the United States, selling imported bulk wine in the United States, selling U.S.-produced bulk wine in the United States, and buying grapes in the United States for bulk wine production. Chapter 4 shows how implications of the wine drawback with perfect competition differ from those with market power in wine sales and grape purchases. The exercise of market power when selling U.S.-produced bulk wine in the United States exacerbates the drawback-induced diversion of U.S.-produced bulk wine from the United States to the export markets. Compared with perfect competition, the exercise of buying power by U.S. bulk wine producers in the grape market reduces the quantity of U.S. exports regardless of whether importers or exporters are favored by the wine drawback policy. Chapter 5 uses a parameterized, multi-market simulation model to assess quantitatively impacts of elimination of the wine drawback on prices and quantities of wine and grapes, and economic welfare of producers, consumers, and taxpayers under perfect competition and alternative market structures. I show that, under 2016 conditions and with plausible parameters, removal of the wine drawback would dramatically reduce U.S. exports of bulk wine, by between 68 and 71 percent in the short-run. With perfect competition, the elimination of the wine drawback would cause U.S. bulk wine production to fall by 32 to 62 million liters. Grape growers in California Crush districts 12, 13, and 14 that supply most of the grapes used for bulk wine production would lose $20 to $40 million in annual revenue.This dissertation clarifies the mechanisms through which the wine drawback drives international trade in table wine. The models of chapter 2 and the econometric estimations of chapter 3 offer a framework rich enough to analyze the impacts of similar policies on other alcoholic products. The economic welfare analysis in chapter 4 and the simulations in chapter 5 can be adapted to estimate policy impacts in other vertically integrated markets.
Author:
Publisher:
ISBN:
Category : Alcohol
Languages : en
Pages : 30
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Author: Theodore Prescott
Publisher: Nova Science Publishers
ISBN: 9781634820516
Category : Alcohol
Languages : en
Pages : 0
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The federal excise tax on alcoholic beverages is imposed at the manufacturer and importer level, based on the per unit production or importation of alcoholic beverages (eg: distilled spirits, wine, and beer) for sale in the U.S. market. Today, three main approaches drive interest in alcohol taxes: tax rates could be decreased to benefit firms in the industry; excise tax rates could be increased for deficit reduction; or excise tax rates could be increased to discourage the negative spillover effects of alcohol consumption. This book provides a brief historical overview of alcohol excise tax policy and a description of current law; analyzes alcohol excise tax rates based on some of the standard criteria for tax evaluation; and discusses bills introduced in the 113th Congress that would reduce current excise tax rates as well as possible approaches to raising alcohol excise tax rates.
Author: Australia. Bureau of Agricultural Economics
Publisher:
ISBN: 9780642924209
Category : Wine and wine making
Languages : en
Pages : 28
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Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Internal revenue law
Languages : en
Pages : 1376
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