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Do excise taxes save lives? The Irish experience with alcohol taxation

✍ Scribed by Brendan M. Walsh


Book ID
102977468
Publisher
Elsevier Science
Year
1987
Tongue
English
Weight
817 KB
Volume
19
Category
Article
ISSN
0001-4575

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✦ Synopsis


Ahslraet--This paper studies the effects of changes in the level of indirect taxation of alcoholic beverages on alcohol-related problems. Using time series data for Ireland the following topics are explored: (1) the effect of changes in taxation on the retail price of alcohol; (2) the effect of changes in the retail price on the consumption of alcohol; and (3) the association between changes in alcohol consumption and the incidence of certain alcohol-related problems, such as deaths from liver cirrhosis and fatal road accidents. The evidence is that a relatively small number of alcohol-related deaths would be averted by higher alcohol taxes. The effect of heavier taxation on the distribution of purchasing power is discussed.