TAXATION AND THE DEMAND FOR ALCOHOLIC BEVERAGES,
Abstract
The paper presents a study of the characteristics of aggregate consumer demand for alcoholic beverages and the influence of changes in the alcoholic beverage taxes on this aggregate demand. Estimates of these effects shed some light on the normative question of the effectiveness of these taxes as instruments of public policy. Part I presents an econometric model of the markets for distilled spirits, beer, and wine. Part II suggests and tests three hypotheses to explain the changes in the actual tax rates since 1934.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 11, 1960
- Accession Number
- AD0616429
Entities
People
- W. A. Niskanen
Organizations
- RAND Corporation