Beer taxation and alcohol-related traffic fatalities
Beer taxation and alcohol-related traffic fatalities
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DOI：
10.2307/1061141
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发表时间：
1999-10-01
影响因子：
1.9
通讯作者：
Rasmussen, DW
中科院分区：
文献类型：
--
作者：
Mast, BD;Benson, BL;Rasmussen, DW
大多数与酒精相关的交通死亡研究发现，啤酒税是一个重要的政策变量。这很令人惊讶，因为啤酒税对消费的影响很小，而且酗酒者对价格的反应最小。这项研究表明，税收关系在数据期内并不牢固，它反映了缺失的变量偏差。虽然缺乏对执法努力的控制似乎不会影响税收系数，但没有包括除税收和饮酒年龄以外的酒精消费决定因素和/或同时决定饮酒行为和对酒类税收的政治支持的因素显然会影响税收系数。
Most studies of alcohol-related traffic fatalities find beer taxes to be an important policy variable. This is surprising since beer taxes only have a small impact on consumption and heavy drinkers are the least responsive to prices. This study shows that the tax relationship is not robust across data periods and that it reflects missing variable biases. While lack of control for law enforcement effort does not appear to bias tax coefficients, failure to include determinants of alcohol consumption other than taxes and drinking age and/or factors that simultaneously determine drinking behavior and political support for alcohol taxes apparently do.