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Journal of Drug Policy Analysis

A Journal of Substance Abuse Control Policy

Ed. by Kleiman, Mark / Kilmer, Beau


SCImago Journal Rank (SJR) 2015: 0.408
Source Normalized Impact per Paper (SNIP) 2015: 0.612
Impact per Publication (IPP) 2015: 0.625

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ISSN
1941-2851
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A Free Lunch

Philip J Cook1

1Duke University

Citation Information: Journal of Drug Policy Analysis. Volume 1, Issue 1, ISSN (Online) 1941-2851, DOI: 10.2202/1941-2851.1001, October 2008

Publication History

Published Online:
2008-10-10

Federal and state excise taxes on alcoholic beverages have declined sharply in real value over the last 50 years. The result is cheaper alcohol, more alcohol abuse, and more alcohol-related problems of all sorts than would otherwise have occurred. Frequently voiced concerns that such taxes are regressive, or that they penalize the majority who drink moderately and safely, are off base. An increase in the federal alcohol taxes could provide almost everyone but the heaviest drinkers with a net financial gain even if there were no behavioral effects; the evidence that there are behavioral effects that improve health and safety is an important bonus. In a sense, alcohol taxes are the proverbial free lunch.

Keywords: alcohol; tax

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