Alcohol taxes and beverage prices

dc.contributor.authorBielinska-Kwapisz, Agnieszka
dc.contributor.authorYoung, Douglas J.
dc.date.accessioned2014-06-12T17:50:33Z
dc.date.available2014-06-12T17:50:33Z
dc.date.issued2002-03
dc.description.abstractAlcohol involvement in auto crashes, homicides, and teen drinking is an important policy concern, and the price of alcohol may have significant effects on these behaviors. Are alcohol taxes quickly and fully passed on to consumers? Given the difficulties of accurately measuring beverage prices, are beer taxes a good empirical proxy for the price of alcohol? Using pooled cross section–time series data on state and Federal alcohol taxes and beverage prices, beer taxes are found to be poor predictors of alcohol prices. Controlling for state and period effects, excise taxes appear to be over–shifted: Retail prices rise by more than the amount of the tax, and the rise occurs within 3 months.en_US
dc.identifier.citationYoung, D.J. & Bielinska-Kwapisz, A., 2006. Alcohol Taxes and Beverage Prices. National Tax Journal, March 2002, p.57-74.en_US
dc.identifier.issn0028-0283
dc.identifier.urihttps://scholarworks.montana.edu/handle/1/3453
dc.publisherNational Tax Associationen_US
dc.subjectPublic policyen_US
dc.titleAlcohol taxes and beverage pricesen_US
dc.typeArticleen_US
mus.citation.extentfirstpage57en_US
mus.citation.extentlastpage74en_US
mus.citation.issue3en_US
mus.citation.journaltitleNational Tax Journalen_US
mus.citation.volume2002en_US
mus.identifier.categoryBusiness, Economics & Managementen_US
mus.relation.collegeCollege of Businessen_US
mus.relation.collegeCollege of Business
mus.relation.departmentBusiness.en_US
mus.relation.universityMontana State University - Bozemanen_US

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