Equal Tax for Equal Alcohol? Beverage Types and Antisocial and Unlawful Behaviours*

نویسندگان

چکیده

Alcohol taxation is an important policy instrument for correcting market failures associated with excessive alcohol consumption. This paper examines the beverage-specific negative externalities by providing empirical evidence linking ten alcoholic beverage types to drink-driving and hazardous, disturbing or abusive behaviours when intoxicated, using data from six waves of Australian recreational drug survey. We find that regular-strength beer pre-mixed spirits in a can rank highest their links behaviours, followed mid-strength beer, cask wine, bottled spirits. Conversely, drinking low-strength fortified wine reduces probability these risky unlawful behaviours. Bottled shown be elevated chance but reduced other In contrast existing volumetric tax rates per litre alcohol, all harmful types, appears significantly undertaxed relative its external costs society. also note regular- are comparable drinks terms costs, yet there significant disparity across rates.

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ژورنال

عنوان ژورنال: Economic Record

سال: 2022

ISSN: ['1475-4932', '0013-0249']

DOI: https://doi.org/10.1111/1475-4932.12704