Economic implications of the import duty and excise tax drawback for wine imported into the United States

This study explains how wine imports and exports and related grape prices and quantities are influenced by a federal program that allows refunds to wine exporters of 99% of the import duties and excises taxes paid on “commercially interchangeable” wine imports.

View full article here: Economic Implications of the Import Duty and Excise Tax Drawback for Wine Imported into the United States. By Daniel A. Sumner, James T. Lapsley and John Thomas Rosen-Molina (August 2011).