Citation

Walsh BM. Accid. Anal. Prev. 1987; 19(6): 433-448.

Affiliation

Department of Political Economy, University College, Dublin, Ireland.

Copyright

(Copyright © 1987, Elsevier Publishing)

DOI

unavailable

PMID

3689550

Abstract

This paper studies the effects of changes in the level of indirect taxation of alcoholic beverages on alcohol-related problems. Using time series data for Ireland the following topics are explored: (1) the effect of changes in taxation on the retail price of alcohol; (2) the effect of changes in the retail price on the consumption of alcohol; and (3) the association between changes in alcohol consumption and the incidence of certain alcohol-related problems, such as deaths from liver cirrhosis and fatal road accidents. The evidence is that a relatively small number of alcohol-related deaths would be averted by higher alcohol taxes. The effect of heavier taxation on the distribution of purchasing power is discussed.