Alcohol Taxes and Beverage Prices

Douglas Young · Agnieszka Bielinska‐Kwapisz

193 citations0/0 files storedNational Tax Journal

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Economic and Fiscal Studies Economics of Agriculture and Food Markets Consumer Market Behavior and Pricing

Abstract

Alcohol 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 sectiontime 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.

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References

1986Economics of the Public Sector 1998Sales Taxes and Prices: An Empirical Analysis 1996RETAIL PRICE REACTIONS TO CHANGES IN STATE AND LOCAL SALES TAXES 1999Sales Taxes and Prices: An Empirical Analysis 1976An Alternative Approach to the Analysis of Taxation 1985Tax Analysis in an Oligopoly Model 2003Advertising Bans, Monopoly, and Alcohol Demand: Testing for Substitution Effects using State Panel Data

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