| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w17709 |
| 来源ID | Working Paper 17709 |
| The Virtuous Tax: Lifesaving and Crime-Prevention Effects of the 1991 Federal Alcohol-Tax Increase | |
| Philip J. Cook; Christine Piette Durrance | |
| 发表日期 | 2011-12-29 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | On January 1, 1991, the federal excise tax on beer doubled, and the tax rates on wine and liquor increased as well. These changes are larger than the typical state-level changes that have been used to study the effect of price on alcohol abuse and its consequences. In this paper, we develop a method to estimate some important effects of those large 1991 changes, exploiting the interstate differences in alcohol consumption. We demonstrate that the relative importance of drinking in traffic fatalities is closely tied to per capita alcohol consumption across states. As a result, we expect that the proportional effects of the federal tax increase on traffic fatalities would be positively correlated with per capita consumption. We demonstrate that this is indeed the case, and infer estimates of the price elasticity and lives saved in each state. We repeat this exercise for other injury-fatality rates, and for nine categories of crime. For each outcome, the estimated effect of the tax increase is negatively related to average consumption, and that relationship is highly significant for the overall injury death rate, the violent crime rate, and the property crime rate. A conservative estimate is that the federal tax reduced injury deaths by 4.7%, or almost 7,000, in 1991. |
| 主题 | Public Economics ; Taxation ; Health, Education, and Welfare ; Health ; Other ; Law and Economics |
| URL | https://www.nber.org/papers/w17709 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/575384 |
| 推荐引用方式 GB/T 7714 | Philip J. Cook,Christine Piette Durrance. The Virtuous Tax: Lifesaving and Crime-Prevention Effects of the 1991 Federal Alcohol-Tax Increase. 2011. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w17709.pdf（200KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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