Do excise taxes save lives? The Irish experience with alcohol taxation.
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.
Walsh
B M
BM
Department of Political Economy, University College, Dublin, Ireland.
D000063:Accidents, Traffic / Q000517:prevention & control*; D000428:Alcohol Drinking / Q000523:psychology; D000434:Alcoholic Beverages; D001515:Beer; D003365:Costs and Cost Analysis; D006801:Humans; D007494:Ireland; D008104:Liver Cirrhosis, Alcoholic / Q000401:mortality*; D013660:Taxes; D014920:Wine