| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27117 |
| 来源ID | Working Paper 27117 |
| The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption | |
| Markus Gehrsitz; Henry Saffer; Michael Grossman | |
| 发表日期 | 2020-05-11 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | 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 2009. Beer taxes were increased by only a trivial amount. We construct representative and consistent measures of alcohol prices and sales from scanner data collected for hundreds of products in several thousand stores across the US. Using several differences-in-differences models, we show that alcohol excise taxes are instantly over-shifted by a factor of up to 1.5. Consumers react by switching to less expensive products and increase purchases of low-tax alcoholic beverages, thus all but offsetting any moderate, tax-induced reductions in total ethanol consumption. Our study highlights the importance of tax-induced substitution, the implications of differential tax increases by beverage group and the impacts on public health of alternative types of tax hikes whose main aims are to increase revenue. |
| 主题 | Health, Education, and Welfare ; Health |
| URL | https://www.nber.org/papers/w27117 |
| 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/584790 |
| 推荐引用方式 GB/T 7714 | Markus Gehrsitz,Henry Saffer,Michael Grossman. The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption. 2020. |
| 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 | ||
| w27117.pdf（982KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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