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Taxing Under the Influence?

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Author Info

  • Per G. Fredriksson

    (University of Louisville, Louisville, Kentucky,)

  • Stephan Gohmann

    (University of Louisville, Louisville, Kentucky)

  • Khawaja Mamun

    (Sacred Heart University, Fairfield, Connecticut)

Abstract

This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.

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File URL: http://pfr.sagepub.com/content/37/3/339.abstract
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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 37 (2009)
Issue (Month): 3 (May)
Pages: 339-365

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Handle: RePEc:sae:pubfin:v:37:y:2009:i:3:p:339-365

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Keywords: alcohol taxes; corruption; political economy; traffic accidents;

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