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Tuesday, July 14, 2020 | History

2 edition of rationale for special taxes on alcohol found in the catalog.

rationale for special taxes on alcohol

John W. O"Hagan

rationale for special taxes on alcohol

a critique

by John W. O"Hagan

  • 347 Want to read
  • 32 Currently reading

Published by Stevens & Sons in London .
Written in English


Edition Notes

Reprinted from The British tax review, 1983, no.6.

Other titlesThe British tax review.
Statementby John W. O"Hagan.
The Physical Object
Paginationp.370-380 ;
Number of Pages380
ID Numbers
Open LibraryOL18905400M

  Increasing alcohol tax best way to fix budget deficit, says report This article is more than 4 years old Economic modelling finds 10% hike in alcohol excise and scrapping of the wine equalisation.   The federal government derives over $8 billion annually from the taxes and excise duties levied on alcohol.5 In addition to health and social harm, the annual costs of alcohol to the economy are estimated at upwards of $15 billion Further, the government’s annual revenue includes more than $ million from underage drinkers and almost $2.

Compared to taxes on alcoholic beverages such as wine and beer, distilled spirits are taxed at much higher rates across the states, ostensibly to adjust for higher alcohol ’s map shows how spirit excise taxes in your state compare. Data for this map come from the Distilled Spirits Council of the United States. Compared to taxes on alcoholic beverages such as wine and beer, distilled spirits are taxed at much higher rates across the states, ostensibly to adjust for higher alcohol ’s map shows how spirit excise taxes in your state compare. Data for this map comes from the Distilled Spirits Council of the United States.

Governments place taxes on goods such as cigarettes and alchohol as these products are widely used by consumers. The products are addictive, and are dangerous if regularly and widely consumed, so. TAX LAWS AND ALCOHOL. The first internal revenue measure adopted by the U.S. Congress, in , was an excise tax on domestic whiskey; a subsequent increase in that tax from 9 to 25 cents per gallon led to an armed insurrection by the farmers of western Pennsylvania during the summer of , the so-called Whiskey Rebellion.. This matter of the appropriate level for .


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Rationale for special taxes on alcohol by John W. O"Hagan Download PDF EPUB FB2

"Alcohol" is just a generic term for any organic compound featuring the functional group -OH. Ethanol (CH 3 CH 2 OH or C 2 H 5 OH, same thing) is the primary alcohol drunk by (sane) people.

However, many alcoholic beverages also contain other alcohols in smaller quantities as byproducts of fermentation. According to a survey by the Congressional Research Service, current combined taxes on alcohol (including federal, state, and local taxes) are roughly one-quarter of the external costs of alcohol Author: Adam Looney.

rather than tax alcohol per se, the Treasury taxes volumes of fluid. A unit of alcohol is taxed at p if it happens to be in a glass of whisky but at just p if it is in a pint of cider. If the cider is strong, the tax is less than p, but if it is strong and fizzy the tax is p.

Similarly, the tax on a unit of alcohol in a glass of wineFile Size: KB. Recently, a blog post at The Washington Post questioned the portion of the Senate’s Tax Cuts and Jobs Act that reduces the excise taxes on spirits, beer, and wine. The author argues that a reduction in the excise taxes on alcohol would be tantamount to killing Americans.

His rationale for special taxes on alcohol book is that lowering the taxes on alcohol would lower the market price, which would cause Americans. Alcohol excise taxes affect the price of alcohol, and are intended to reduce alcohol-related harms, raise revenue, or both.

Alcohol taxes are implemented at the state and federal level, and are beverage-specific (i.e., they differ for beer, wine, and spirits). Besides revenue raising objectives, the rationale for excise taxes on alcoholic beverages is to reflect their harmful external costs.

Since these are primarily related to the volume of alcohol rather than the type of alcohol beverage, some argue that alcohol taxes should be based on alcoholic content. In practice, theFile Size: 1MB. The Government will increase some ‘special taxes’, as alcohol, to get closer to the deficit required by the European Commission on In Spain, alcohol is affected by special taxes.

These are indirect taxes that apply to certain products and depend on the consumption, without having any effect on the rent. The rationale behind increasing taxation on alcohol as a policy measure to making beverage alcohol more expensive to reduce alcohol consumption. The biggest point reduction include reducing teenager consumption, inhibiting moderate and heavy drinkers from becoming very heavy drinkers and reducing addiction drinking.

21 P.J. Cook, “The Effect of Liquor Taxes on Drinking, Cirrhosis, and Auto Fatalities,” in Alcohol and Public Policy: Beyond the Shadow of Prohibition, ed.

Moore and D. Gerstein (Washington Cited by: Effects of Changes in Alcohol Prices and Taxes Alcohol research is carried out from a variety of disciplinary backgrounds and perspectives. From an economic perspective, alcoholic beverages are consumer goods, and therefore what is known about consumer behavior in general is likely to provide insights into alcohol consumption in particular.

The Rationale for Special Taxes on Alcohol: A Critique, [] Brit. Tax Rev. John W., The System of Taxing Alcohol: Some Issues, [] Brit. Tax Rev. Peace, Adrian, No Fishing Without Drinking: The Construction of Social Identity in Rural Ireland, Demetra Gefou-Madianou (ed.), Alcohol, Gender, and Culture ().

Occupational Taxes Besides the excise taxes on alcohol products, the industry also bears special occupational taxes. A producer/manufacturer of taxable alcohol products with gross receipts of less than half a million dollars in the preceding taxable year must pay a tax of $ a year.

For those whose gross receipts exceed that amount, the tax is $1, a year per premise. The gap between the societal costs of alcohol sales and its corresponding excise tax rates continues to widen.

41 This is because most alcohol excise taxes at the federal and state levels are based on volume and have not been increased regularly or in large enough increments over time, 42 resulting in an erosion of the value of these taxes in Cited by:   Alcohol taxes in the United States, mapped. Alcoholic beverages are subject to special excise taxes in virtually every American state, but there's little policy rhyme or reason to Author: Matthew Yglesias.

• Maryland’s alcohol taxes have been steadily eroded by inflation, and today alcohol excise taxes account for one-tenth of one percent of total state revenues.

• Alcohol costs the State of Maryland between $ billion and $ billion per year, including direct costs such as medical care and judicial and penal expenses, asFile Size: 1MB. Alcohol taxes are placed on all alcoholic beverages, ranging from beer and wine to hard liquor.

There are two taxes -- a state alcohol tax and a federal excise tax. The tax is used in a variety of ways, ranging from helping those who struggle with problems relating to alcohol to anti-drunk driving campaigns to being placed in the general fund. Some items get taxed to discourage their use.

This applies to excise taxes on alcohol and tobacco. Excise taxes are also used during a war or national emergency. By raising the cost of scarce items, the government can reduce the demand for these items. Taxes on Property and Wealth. The property tax is local government's main source of revenue.

Inthe federal government collected $ billion in revenue from excise taxes on distilled spirits, beer, and wine. The different alcoholic beverages are taxed at different rates. Specifically, the alcohol content of beer and wine is taxed at a much lower rate than the alcohol content of distilled spirits because the taxes are determined on the basis of different liquid.

[] The entire concept of a special tax for alcohol has been questioned in the recent past, but the critique has not been influential. See John W. O'Hagan, The Rationale for Special Taxes on Alcohol: A Critique, [] Brit. Tax Rev. Alcohol laws are laws in relation to the manufacture, use, being under the influence of and sale of alcohol (also known formally as ethanol) or alcoholic beverages that contains ethanol.

Common alcoholic beverages include beer, wine, and distilled spirits (e.g., vodka, rum, gin). The United States defines an alcoholic beverage as, "any beverage in liquid form which contains not less.

The Effectiveness of Tax Policy Interventions for Reducing Excessive Alcohol Consumption and Related Harms Randy W.

Elder, PhD, Briana Lawrence, MPH, Aneeqah Ferguson, MPA, alcohol taxes or alcohol prices is challenging because the effects of alcohol taxes or prices are often studied in con. One rationale for these taxes is that some personal choices impose costs on other people, what economists call externalities.

Your drinking threatens bystanders if you get behind the : Donald Marron. Kidding aside, I can't really "feel your pain" as a nondrinker who buys pop at bars.

But the rise in the booze tax does represent an opportunity to talk about the economic theory of Pigouvian ("sin") taxes and the prospect of a tax shift. The basic idea is that production/consumption of some good, like booze, has a negative effect on others .