@article{ref1,
title="Tax-deductible alcohol: an issue of public health policy and prevention strategy",
journal="Journal of health politics, policy and law",
year="1983",
author="Mosher, James F.",
volume="7",
number="4",
pages="855-888",
abstract="In 1982 U.S. businesses will spend over $10 billion (12 percent of the total retail alcohol market) on alcoholic beverages which will be consumed by top executives, professionals, and other white-collar employees in a variety of business and personal settings. The Internal Revenue Service, through a series of vaguely defined tax deduction categories, permits these expenditures to be deducted from corporate and individual taxes as &quot;ordinary and necessary&quot; to the conduct of business, costing U.S. taxpayers between $3 and $5 billion annually in lost tax receipts. This article examines the scope and legal underpinnings of the IRS tax expenditure policy; its impact on drinking habits and drinking problems among the nation's business and professional elite; the arguments for permitting the subsidization of corporate drinking habits; reform measures that are available to policymakers; and the barriers to effective implementation.<p /><p>Language: en</p>",
language="en",
issn="0361-6878",
doi="",
url="http://dx.doi.org/"
}