The researchers employ confidential transaction-level data from a major US wine importer covering October 2018 through March 2022. These data include detailed purchase invoices from foreign suppliers and sales invoices to US distributors. The authors supplement this with Connecticut state price-posting data for distributor-to-retailer transactions and retail price data from e-commerce platform Wine-Searcher. They compare price changes for tariffed wines (still wines at or below 14 percent ABV) with price changes for a control group consisting of sparkling wines and still wines exceeding 14 percent ABV from producers selling only nontariffed products.
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上訴庭指根據普通法原則，只有在違反披露責任下隱瞞，才能構成刑責。
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