英文文献：Excise and Import Taxes on Wine vs Beer and Spirits: An International Comparison-葡萄酒与啤酒和烈性酒的消费税和进口税:一个国际比较
英文文献作者：Kym Anderson
英文文献摘要：
Nearly all countries tax the domestic consumption of alcoholic beverages. However, the rates of taxation, and the tax instruments used, vary enormously between countries. This paper provides estimates, for a wide range of high-income and developing countries, of the consumer tax equivalents (CTEs) of wine, beer and spirits taxes as of 2008. It encompasses wholesale sales taxes, excise taxes and import tariffs expressed both in dollars per litre of alcohol and as a percentage of what the wholesale price would be without those taxes (since many taxes are volumetric and so their percentage CTE rates vary with the price of the product). The wine CTE tends to be lower in countries with a large wine industry, by which standard Australia is shown to have relatively high wine CTEs at least for premium wine but, because Australia uses a percentage tax rather than the far more commonly used volumetric tax measure, a relatively low rate for non-premium wine.

几乎所有的国家都对国内酒精饮料的消费征税。然而，各国的税率和所用的税收手段差别很大。本文为高收入国家和发展中国家提供了2008年葡萄酒、啤酒和烈性酒等价物消费税(CTEs)的估计。它包括批发销售税、消费税和进口关税，这些关税以每升酒精的美元来表示，并以不征收这些税的批发价格的百分比来表示(因为许多税是体积税，所以它们的CTE百分比随产品的价格而变化)。葡萄酒CTE往往是降低大型葡萄酒产业的国家,澳大利亚的标准有相对较高的葡萄酒ct显示至少在优质葡萄酒,但因为澳大利亚使用比例税而不是更常用的容积税收措施,相对较低的利率为人们提供葡萄酒。