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Year of publication
Subject
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Alcohol tax 279 Alkoholsteuer 277 Alcohol consumption 142 Alkoholkonsum 140 USA 85 United States 85 Alcohol policy 63 Alkoholpolitik 63 Tabaksteuer 46 Tobacco tax 46 Alcoholic beverage 44 Alkoholisches Getränk 44 Theorie 41 Theory 41 Verbrauchsteuer 41 Excise tax 39 Steuerwirkung 32 Tax effects 32 Australia 27 Australien 27 Optimal taxation 25 Optimale Besteuerung 25 Alcohol 19 EU countries 19 EU-Staaten 19 Wine 19 Wein 18 Social costs 17 Soziale Kosten 17 Beer 16 Bier 16 Rauchen 16 Smoking 16 Steuerinzidenz 16 Tax incidence 16 Estimation 15 Schätzung 15 Specific excise tax 13 Spezielle Verbrauchsteuer 13 Preiselastizität 12
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Online availability
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Free 94 Undetermined 52
Type of publication
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Book / Working Paper 161 Article 121 Journal 5
Type of publication (narrower categories)
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Article in journal 115 Aufsatz in Zeitschrift 115 Graue Literatur 84 Non-commercial literature 84 Arbeitspapier 69 Working Paper 69 Amtsdruckschrift 8 Government document 8 Hochschulschrift 8 Thesis 6 Aufsatz im Buch 5 Book section 5 Collection of articles of several authors 3 Collection of articles written by one author 3 Sammelwerk 3 Sammlung 3 Statistik 3 Statistics 2 Advisory report 1 Aufsatzsammlung 1 Case study 1 Conference paper 1 Fallstudie 1 Gesetz 1 Gutachten 1 Konferenzbeitrag 1 Konferenzschrift 1 Law 1 No longer published / No longer aquired 1 Reprint 1
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Language
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English 259 German 11 Russian 4 Undetermined 4 French 3 Spanish 3 Dutch 2 Swedish 2 Hungarian 1 Portuguese 1
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Author
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Anderson, Kym 18 Grossman, Michael 14 Cook, Philip J. 13 Saffer, Henry 13 Gehrsitz, Markus 9 Cnossen, Sijbren 6 Wittwer, Glyn 6 Bird, Richard M. 5 Dave, Dhaval 5 Moore, Michael J. 5 Nelson, Jon Paul 5 Zhao, Xueyan 5 Clements, Kenneth W. 4 Kaestner, Robert 4 Ostermann, Jan 4 Parry, Ian W. H. 4 Sims, William A. 4 Sloan, Frank A. 4 Srivastava, Preety 4 Ardalan, Aria 3 Ayyagari, Padmaja 3 Crawford, Ian 3 Deb, Partha 3 Durrance, Christine Piette 3 Freebairn, John William 3 Irvine, Ian Joseph 3 Johansson, Per-Olov 3 Kenkel, Donald Scott 3 Kessing, Sebastian 3 Lan, Yihui 3 Nelson, Jon P. 3 Nordblom, Katarina 3 Parry, Ian 3 Parry, Ian W.H. 3 Pekkarinen, Tuomas 3 Sindelar, Jody L. 3 Tanner, Sarah 3 Valenzuela, Ernesto 3 Verho, Jouko 3 West, Sarah E. 3
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Institution
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National Bureau of Economic Research 10 European Commission / Directorate General for Taxation and Customs Union 6 Europäische Kommission / Generaldirektion Steuern und Zollunion 6 OECD 6 Europäische Kommission 2 Centre for European Policy Studies 1 Centre for International Economic Studies 1 Department of Econometrics and Business Statistics, Monash Business School 1 ECOPA 1 EPiCENTER 1 Economisti Associati 1 Institute of Economic Affairs <London> 1 Instituto de Estudios Fiscales 1 Ipsos 1 Kanada 1 Kanada / System of National Accounts Branch / Public Institutions Division 1 London Economics 1 Nationalekonomiska Institutionen <Lund> 1 Nationalekonomiska institutionen, Handelshögskolan 1 Schweden / 1995 Års Skatteflyktskommitté 1 Schweden / Alkoholskatteutredningen 1 USA / Congress / Budget Office 1 University of Adelaide / Wine Economics Research Centre 1 World Bank 1
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Published in...
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NBER working paper series 10 Working paper / National Bureau of Economic Research, Inc. 9 NBER Working Paper 7 Journal of health economics 6 Working papers : working paper 6 Discussion papers / CEPR 5 Economic papers : a journal of applied economics and policy 5 The European journal of health economics : HEPAC ; health economics in prevention and care 5 Working paper 5 Applied economics 4 International tax and public finance 4 Journal of public economics 4 National tax journal 4 Southern economic journal 4 Appellate Body Reports 3 Discussion Papers 3 Panel Reports 3 The American economic review 3 The South African journal of economics 3 Working papers in economics 3 CESifo working papers 2 Commission of the European Communities - COM ; 2004,223 2 Discussion paper 2 Discussion paper / Centre for International Economic Studies, University of Adelaide 2 Discussion paper / Department of Economics, The University of Western Australia 2 Discussion paper series / IZA 2 Economic inquiry : journal of the Western Economic Association International 2 Empirical economics : a journal of the Institute for Advanced Studies, Vienna, Austria 2 FinanzArchiv : public finance analysis 2 Fiscal studies : the journal of the Institute for Fiscal Studies 2 Journal of wine economics 2 Kom / Kommission der Europäischen Gemeinschaften 2 Statens offentliga utredningar : SOU 2 The B.E. journal of economic analysis & policy 2 The European journal of health economics 2 Working paper / Department of Econometrics and Business Statistics, Monash University 2 Working papers in trade and development 2 A CBO study 1 A Rand note 1 Atlantic economic journal : AEJ 1
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Source
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ECONIS (ZBW) 271 RePEc 8 ArchiDok 6 USB Cologne (business full texts) 1 BASE 1
Showing 1 - 50 of 287
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The effects of alcohol excise tax increases by drinking level and by income level
Saffer, Henry; Gehrsitz, Markus; Grossman, Michael - 2022
The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower-cost products and that these taxes disproportionately burden low-income drinkers. Alternatively, some economists have argued that increases in alcohol excise taxes reduce heavy...
Persistent link: https://ebtypo.dmz1.zbw/10013209896
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Alcohol Consumption and Tax Differentials between Beer, Wine and Spirits
Saffer, Henry - 2021
Several public health interest groups in the United States have recently called for equalization of the federal tax on a unit of alcohol in beer, in wine and in spirits. This paper provides some new empirical evidence of what effect alcohol tax differentials have on total alcohol consumption....
Persistent link: https://ebtypo.dmz1.zbw/10013210638
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Are Alcohol Excise Taxes Good for Us? Short and Long-Term Effects on Mortality Rates
Cook, Philip J.; Ostermann, Jan; Sloan, Frank A. - 2021
Regression results from a 30-year panel of the state-level data indicate that changes in alcohol-excise taxes cause a reduction in drinking and lower all-cause mortality in the short run. But those results do not fully capture the long-term mortality effects of a permanent change in drinking...
Persistent link: https://ebtypo.dmz1.zbw/10013224420
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A Rational Approach to Alcohol Taxation
Snowdon, Christopher - 2021
Excessive drinking creates costs to public services which the government can recoup through alcohol taxes, thereby making drinkers internalise the costs. However, in Britain, the alcohol duty regime is excessive and illogical. Not only do revenues from alcohol duty far exceed the costs to public...
Persistent link: https://ebtypo.dmz1.zbw/10013225204
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Alcohol Taxes and Labor Market Outcomes
Dave, Dhaval; Kaestner, Robert - 2021
In this paper, we present estimates of the effect of alcohol taxes on employment, hours of work per week, and wages. These are reduced form estimates derived from a structural model linking alcohol use to labor market outcomes. The reduced form estimates are meaningful in two ways: first, they...
Persistent link: https://ebtypo.dmz1.zbw/10013226547
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Alcohol and the Public Purse : Do Drinkers Pay Their Way?
Snowdon, Christopher - 2021
Drinkers subsidise non-drinkers by £6.5bn each yearThis study estimates the direct costs of alcohol use to the government in England, including the NHS, police, criminal justice system and welfare system. Taken together, they amount to a gross cost of £3.9 billion per annum (in 2015...
Persistent link: https://ebtypo.dmz1.zbw/10013217305
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The Burden of Alcohol Excise Duties in the Baltic Countries
Trasberg, Viktor - 2021
The paper comparatively analyses the burden of alcohol excise duties for various levels of income earners in the Baltic countries. Understanding the specific allocation of excise duties across consumer groups is a prerequisite for the efficient design of alcohol policies and taxation strategies....
Persistent link: https://ebtypo.dmz1.zbw/10013244412
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Consumer taxes on alcohol : is the wine sector a niche within the alcoholic beverages?
Corsinovi, Paola - In: Italian economic journal : official peer-reviewed … 7 (2021) 2, pp. 341-348
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Alcohol
Cook, Philip J.; Moore, Michael J. - 2021
Excess drinking is associated with lost productivity, accidents, disability, early death, crime, neglect of family responsibilities, and personality deterioration. These and related concerns have justified special restrictions on alcoholic-beverage commerce and consumption. The nature and extent...
Persistent link: https://ebtypo.dmz1.zbw/10013227878
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Persistence in alcohol consumption : evidence from migrants
Hinnosaar, Marit; Liu, Elaine M. - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012511467
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Taxing Sugary Drinks
Bahl, Roy W. - 2020
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...
Persistent link: https://ebtypo.dmz1.zbw/10012828534
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The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption
Gehrsitz, Markus - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in...
Persistent link: https://ebtypo.dmz1.zbw/10012834468
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The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption
Gehrsitz, Markus - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in...
Persistent link: https://ebtypo.dmz1.zbw/10012835244
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The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption
Gehrsitz, Markus - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in...
Persistent link: https://ebtypo.dmz1.zbw/10012835580
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The effect of changes in alcohol tax differentials on alcohol consumption
Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012648347
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Asia's emergence in global beveragemarkets : the rise of wine
Anderson, Kym - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012431439
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Evolving from a rum state : Australia's alcohol consumption
Anderson, Kym - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012431462
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Alcohol availability and alcohol-related harm : exploring the relationship between local alcohol policies and crime in New Zealand
Tyler-Harwood, Lauren; Menclova, Andrea Kutinova - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012426551
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Sin taxes and self-control
Schmacker, Renke; Smed, Sinne - 2020
"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of externalities. In this paper, we...
Persistent link: https://ebtypo.dmz1.zbw/10012242675
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The effect of changes in alcohol tax differentials on alcohol consumption
Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012232771
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Sin taxes and self-control
Schmacker, Renke; Smed, Sinne - 2020
"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare improving if consumers with low self-control are at least as price responsive as consumers with high self-control, even in the absence of externalities. In this paper, we...
Persistent link: https://ebtypo.dmz1.zbw/10012255846
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The Effects of Alcohol Excise Tax Increases by Drinking Level and by Income Level
Saffer, Henry; Gehrsitz, Markus; Grossman, Michael - National Bureau of Economic Research - 2022
The alcohol industry argues that alcohol excise taxes do not reduce heavy drinking because of substitutions to lower-cost products and that these taxes disproportionately burden low-income drinkers. Alternatively, some economists have argued that increases in alcohol excise taxes reduce heavy...
Persistent link: https://ebtypo.dmz1.zbw/10013210125
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Are Alcohol Excise Taxes Overshifted to Prices? Systematic Review and Meta-Analysis of Empirical Evidence From 29 Studies
Nelson, Jon P. - 2019
This paper conducts the first comprehensive review and meta-analysis for estimates of alcohol tax pass-through rates. The review examines data coverage by country; econometric models; and results for under- or overshifting by beverage. Several primary studies indicate substantial over-shifting...
Persistent link: https://ebtypo.dmz1.zbw/10012890510
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of value added tax rates, beer excise tax rates, and beer prices in a panel of monthly data from 1996 to 2016 of all current 28 EU member states, we estimate the tax pass-through of...
Persistent link: https://ebtypo.dmz1.zbw/10012058495
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Price elasticities and implied tax revenue for alcoholic beverages : evidence from Poland, France and Spain
Bittschi, Benjamin; Fortin, Ines; Koch, Sebastian; … - 2019
The study estimates the tax revenue effects of changes in alcohol excise taxes for Spain, France and Poland. In addition to excise tax and VAT revenue effects, the price pass-through and the impact on market volumes is estimated. The main parameters - the tax pass-through rate of excise duties...
Persistent link: https://ebtypo.dmz1.zbw/10012000138
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of value added tax rates, beer excise tax rates, and beer prices in a panel of monthly data from 1996 to 2016 of all current 28 EU member states, we estimate the tax pass-through of...
Persistent link: https://ebtypo.dmz1.zbw/10012002860
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Understanding alcohol consumption across countries
Clements, Kenneth W.; Lan, Yihui; Liu, Haiyan - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012208711
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The impact of excise tax increases on ethyl alcohol sales in Lithuania
Bartkus, Algirdas - In: Mokslo darbai / Ekonomika / Vilniaus Universitetas 98 (2019) 2, pp. 55-75
This article provides empirical evidence that the demand for ethyl alcohol in Lithuania is price elastic and the root cause of this elasticity is the competition between Lithuanian and Polish sellers. The basis for the emergence of competition lies in the price differences between the countries,...
Persistent link: https://ebtypo.dmz1.zbw/10012264763
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Consumer taxes on alcohol : an international comparison over time
Anderson, Kym - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012316083
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Developing principles for regulation of alcoholic beverages sector in India
Mukherjee, Arpita; Rao, Aditya Prakash; Sarma, Angana … - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012653945
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Analysis of the collection of excise taxes on alcoholic beverages in Europe
Solov’ev, A. M. - In: Studies on Russian economic development 32 (2021) 2, pp. 199-205
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Who Pays Sin Taxes?
Conlon, Christopher; Rao, Nirupama L.; Wang, Yinan - National Bureau of Economic Research - 2021
We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing...
Persistent link: https://ebtypo.dmz1.zbw/10012660071
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The effect of changes in alcohol tax differentials on alcohol consumption
Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - In: Journal of public economics 204 (2021), pp. 1-25
Persistent link: https://ebtypo.dmz1.zbw/10013197316
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The effect of alcohol tax changes on retail prices : how do on-trade alcohol retailers pass through tax changes to consumers?
Wilson, Luke B.; Pryce, Robert; Angus, Colin; Hiscock, … - In: The European journal of health economics 22 (2021) 3, pp. 381-392
Persistent link: https://ebtypo.dmz1.zbw/10012488614
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - In: Empirical economics : a quarterly journal of the … 60 (2021) 2, pp. 919-940
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Revisiting the Swedish alcohol stasis after changes in travelers' allowances in 2004 : petrol prices provide a piece of the puzzle
Lhachimi, Stefan K. - In: The European journal of health economics 22 (2021) 2, pp. 187-193
Persistent link: https://ebtypo.dmz1.zbw/10012434023
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Taxing sin
Thom, Michael - 2021
Conventional wisdom dictates that those goods which are said to cause harm or impose costs on society deserve a special tax. For centuries, governments have levied these "sin taxes" on alcohol and tobacco, but the list of taxable sins has now grown to include soda and marijuana, with calls to...
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Persistent link: https://ebtypo.dmz1.zbw/10012302257
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The Russian food, alcohol, and tobacco consumption patterns during transition
Rizov, Marian; Herzfeld, Thomas; Huffman, Sonya K. - 2018
The paper presents evidence on the impact of individual characteristics as well as regional macroeconomic factors on changes in fat, protein, alcohol and tobacco consumption, and on diet's diversity during the transition period 1994 - 2004 in Russia. The results from estimating first difference...
Persistent link: https://ebtypo.dmz1.zbw/10011917126
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Evolving from a rum state : Australia's alcohol Consumption
Anderson, Kym - 2018
Persistent link: https://ebtypo.dmz1.zbw/10012316079
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A general equilibrium model of optimal alcohol taxation in the Czech Republic
Janda, Karel; Lajksnerova, Zuzana; Mikolasek, Jakub - 2018
This paper provides a general equilibrium theoretical model of alcohol taxation and empirically estimates this model. For this purpose, we use a model determined by both externality corrections and fiscal considerations as the tax increase is assumed to immediately change other governmental...
Persistent link: https://ebtypo.dmz1.zbw/10011814158
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Taxing the potency of sin goods : evidence from recreational cannabis and liquor markets
Hansen, Benjamin; Miller, Keaton; Seo, Boyoung; Weber, … - In: National tax journal 73 (2020) 2, pp. 511-544
Persistent link: https://ebtypo.dmz1.zbw/10012518037
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The pass-through of alcohol excise taxes to prices in OECD countries
Shang, Ce; Anh Phuong Ngo; Chaloupka, Frank J. - In: The European journal of health economics : HEPAC ; … 21 (2020) 6, pp. 855-867
Persistent link: https://ebtypo.dmz1.zbw/10012489296
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The impact of government income transfers on tobacco and alcohol use : evidence from China
Myerson, Rebecca; Lu, Tianyi; Yuan, Yong; Liu, Gordon G. - In: Economics letters 186 (2020), pp. 1-6
Persistent link: https://ebtypo.dmz1.zbw/10012500849
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Evolving from a rum state : Australia's alcohol consumption
Anderson, Kym - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012225475
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A model of global beverage markets
Anderson, Kym; Wittwer, Glyn - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012207335
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Consumer taxes on alcohol : an international comparison over time
Anderson, Kym - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012207338
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Inflation and the price of real assets
Leombroni, Matteo; Piazzesi, Monika; Rogers, Ciaran; … - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012207345
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Effects of alcohol taxation on prices : a systematic review and meta-analysis of pass-through rates
Nelson, Jon Paul; Moran, John R. - In: The B.E. journal of economic analysis & policy 20 (2020) 1, pp. 1-21
Persistent link: https://ebtypo.dmz1.zbw/10012170944
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Consumer taxes on alcohol : an international comparison over time
Anderson, Kym - In: Journal of wine economics 15 (2020) 1, pp. 42-70
Persistent link: https://ebtypo.dmz1.zbw/10012242387
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Fixed-effect versus random-effects meta-analysis in economics : a study of pass-through rates for alcohol beverage excise taxes
Nelson, Jon Paul - 2020
This paper compares two methods for meta-analysis: fixed-effect models and random- effects models. Both models are applied to pass-through rates of excise taxes on alcohol beverages. Using a sample of estimates from 30 primary studies, weighted means are first reported for each method and...
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