Abstract This paper studies the effects of changes in the level of indirect taxation of alcoholic beverages on alcohol-related problems. Using time series data for Ireland the following topics are explored: (1) the effect of changes in taxation on the retail price of alcohol; (2) the effect of changes in the retail price on the consumption of alcohol; and (3) the association between changes in alcohol consumption and the incidence of certain alcohol-related problems, such as deaths from liver cirrhosis and fatal road accidents. The evidence is that a relatively small number of alcohol-related deaths would be averted by higher alcohol taxes. The effect of heavier taxation on the distribution of purchasing power is discussed.
Do excise taxes save lives? The Irish experience with alcohol taxation
Accident Analysis and Prevention ; 19 , 6 ; 433-448
01.01.1987
16 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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