THE WELFARE EFFECTS OF ALCOHOL TAXATION
成果类型：
Article
署名作者：
IRVINE, IJ; SIMS, WA
署名单位：
Concordia University - Canada
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90106-4
发表日期：
1993
页码：
83-100
关键词：
摘要：
This paper analyzes the question of how to appropriately tax alcoholic beverages at a disaggregated level. Using the theory of tax reform, the social cost of raising revenue from different alcoholic beverages is calculated. The externality associated with alcohol consumption is explicitly modeled. The problem is approached by building a multistage budgeting model of expenditure which is necessitated by the lack of elasticity information at the required level of disaggregation. The model is applied to a 1989 data set for Ontario, Canada. Evidence for the existence of welfare-improving tax changes is found.
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