Personally I would go for wine every time! But it's definitely a case of personal taste (literally!)
Wine can be something you need to
acquire a taste for. Often when you first start drinking, you drink cheap wine which can be quite
acidic and unpleasant. If you spend a little more money on a bottle, and drink regularly (in moderation, of course), you'll probably find that your
palate starts to develop a taste for it.
Beer on the other hand is not such a strong taste. In fact it is probably the opposite to wine; cheap beer tastes more watery, whereas more expensive beer has a much stronger, more developed flavour. Craft beer has grown in popularity in recent years, and this is notoriously strong- both in alcohol content and flavour.
Occasion also plays a part. As beer is quite gassy I wouldn't really want to drink it with a meal, and would rather have wine; but on a hot summer afternoon there's nothing quite like a cold beer!