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National tax journal
Alcohol involvement in auto crashes, homicides, and teen drinking is an important policy concern, and the price of alcohol may have significant effects on these behaviors. Are alcohol taxes quickly and fully passed on to consumers? Given the difficulties of accurately measuring beverage prices, are beer taxes a good empirical proxy for the price of alcohol? Using pooled cross sectiontime series data on state and Federal alcohol taxes and beverage prices, beer taxes are found to be poordoi:10.17310/ntj.2002.1.04 fatcat:hviqatp3cfdv7a6zd72e5237s4