Year: 1996
Type: article
Abstract: The issue of alcohol taxation can be viewed from several angles: public health, revenue generation, economic efficiency, fairness, and effects on employment. Conclusions about when an alcohol tax increase is appropriate or effective-or by how much a tax should be increased-differ widely, however, depending on which of these perspectives is taken. Policymakers trying to find a balance among the different perspectives must weigh the multiple trade-offs involved when a tax increase is proposed. Considerations include how different drinking populations respond to tax-induced higher alcohol prices, the equity of a tax for all members of society, and the effects of displacement for workers in alcohol-related industries.
Source: PubMed Central
Authors: Donald Kenkel, Willard Manning
Institutions: University of Minnesota, Cornell University
Language: English
Field: Medicine
Domain: Health Sciences
Open Access status: green
OpenAlex ID: W272589071