ABSTRACT
Wine consumption, production, and distribution have been subject to a wide range of political controls throughout history. Taxes and customs duties have consistently been levied on wine production and trade, providing rev enue for governments as diverse as those of imperial Rome, medieval En gland and the contemporary United States. Alcoholic beverages in general have been the focus of a considerable amount of social concern and govern ment regulation. Aside from the revenue-generating capabilities of the popu lar drink trade, the controversial effects of alcohol consumption have, over time, spawned much public debate and many temperance movements. With the implementation of the National Prohibition (Volstead) Act in 1920, the U.S. Congress went so far as to attempt to prohibit consumption of alcohol. The results of the fourteen-year experiment were not those intended. As his tory reveals, fashion may come and go, but there has never been an effective substitute, in terms of satisfaction, to the drinking of wines and spirits, even when they have been made scarce or illegal. Nevertheless, as governments struggle to address chronic budget deficits and “special projects,” taxes on “sin” are a very attractive alternative to other, less popular taxes.
