Parry, Ian; West, Sarah; Laxminarayan, Ramanan - In: Contributions to Economic Analysis & Policy 9 (2009) 1, pp. 2133-2133
Alcohol taxes are typically justified as a means to address externalities from alcohol abuse and to raise government revenue. Prior literature has focused on measuring the Pigouvian tax but has paid little attention to the fiscal rationale. This paper presents an analytical and simulation...