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Alcohol consumption and Tax Differentials Between Beer, Wine and Spirits

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  • Henry Saffer

Abstract

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. The data indicate that the greatest decrease in alcohol consumption results from an increase in spirits taxes, followed by beer taxes and then wine taxes. This suggests that the existing generally accepted taxation policy of placing the highest tax on spirits, a lower tax on beer, and the lowest tax on wine, results in the greatest reduction in total alcohol consumption.

Suggested Citation

  • Henry Saffer, 1989. "Alcohol consumption and Tax Differentials Between Beer, Wine and Spirits," NBER Working Papers 3200, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:3200
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    Cited by:

    1. Ulrike Mühlberger & Alois Guger & Käthe Knittler & Margit Schratzenstaller, 2008. "Alternative Finanzierungsformen der Pflegevorsorge," WIFO Studies, WIFO, number 33620, April.

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