As alcoholic beverages play a significant role in social and economic contexts, the taxation of alcohol and its policy regulations are an inevitably complex matter. This note pays a small tribute to the great contribution made by Anderson (J Wine Econ 15(1):42–70, 2020), with a specific focus on the EU wine sector. This text is far from exhaustive but provides a starting block for a more in-depth analysis into this complex issue. Is wine a niche category within the alcoholic beverages sector? The question is provocative. This may be difficult and complex to answer, but this note provides some "food for thought".

中文翻译：

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消费者的酒精消费税：葡萄酒行业在酒精饮料中是否是利基市场？

由于酒精饮料在社会和经济环境中起着重要作用，因此酒精的税收及其政策法规是不可避免的复杂问题。本说明对安德森的巨大贡献表示敬意（J Wine Econ 15（1）：42–70，2020），特别着重于欧盟葡萄酒行业。这篇文章远非详尽无遗，但提供了一个起点，可以对这个复杂的问题进行更深入的分析。葡萄酒在酒精饮料行业中是否属于利基市场？这个问题是挑衅性的。这可能很难回答而且很复杂，但是此注释提供了一些“深思熟虑”。