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The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption

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NBER2020-05-01 更新2025-01-04 收录
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We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in 2009

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2020-05-01
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