文章基本信息

标题：How Efficient are the Current U.S. Beer Taxes?
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作者：Shrestha, Vinish
期刊名称：Journal of Economics and Political Economy
印刷版ISSN：2148-8347
出版年度：2016
卷号：3
期号：3
页码：446-470
出版社：KSP Journals
摘要：This paper examines the status of current beer taxes in the U.S. by questioning how far away the present beer taxes are from the optimal taxes. Following the estimation of tax elasticity, I estimate the lifetime discounted costs that a heavy drinker levies on others through: 1) Years of life lost; 2) Social insurance system; 3) Drunk driving accidents; and 4) Forgone income taxes. The optimal level of beer tax ranges from 17.15 percent to 47.5 percent of the price per drink. Even the conservative estimates suggest that current beer taxes comprise only 16 percent of the external costs.
关键词：Externality; Beer Taxation; Efficiency.