This tax's for you: the case for higher beer taxes

Citation metadata

Authors: Philip J. Cook and Michael J. Moore
Date: Sept. 1994
From: National Tax Journal(Vol. 47, Issue 3)
Publisher: University of Chicago Press
Document Type: Article
Length: 7,433 words

Main content

Abstract :

Excise taxes on alcohol consumption are a source of revenue that can provide the additional benefits of forcing the drinker to pay the social costs associated with alcohol and of reducing alcohol abuse in teenagers by making consumption more costly. The drinking behavior of young people is sensitive to prices and to minimum drinking ages, as demonstrated by analysis of crime, traffic fatality and dropout statistics. States should not allow the positive effects of such excise taxes to be eroded by inflation and should increase these sin taxes.

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Gale Document Number: GALE|A15786329