Countries everywhere are considering the increasing evidence on the possible health benefits from reducing the consumption of sugary drinks – often called sugar-sweetened beverages (SSB). This paper examines the rationale for taxing sugary drinks as a way to reduce sugar consumption and...

Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with...

Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with...

We develop an analytical framework for assessing corrective taxes and other policies to reduce alcohol-related externalities and apply it to the US, UK, Sweden, and Finland. The corrective tax estimates for the European countries fall short of current taxes and vice versa for the US (where...

This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on labor, gasoline, cigarettes and alcohol, allowing for externalities and interactions between the different taxes. The formulas are estimated using plausible parameter values for the United...

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...