Accession Number : AD0616429

Title :   TAXATION AND THE DEMAND FOR ALCOHOLIC BEVERAGES,

Corporate Author : RAND CORP SANTA MONICA CALIF

Personal Author(s) : Niskanen,W. A.

Report Date : 11 JAN 1960

Pagination or Media Count : 17

Abstract : The paper presents a study of the characteristics of aggregate consumer demand for alcoholic beverages and the influence of changes in the alcoholic beverage taxes on this aggregate demand. Estimates of these effects shed some light on the normative question of the effectiveness of these taxes as instruments of public policy. Part I presents an econometric model of the markets for distilled spirits, beer, and wine. Part II suggests and tests three hypotheses to explain the changes in the actual tax rates since 1934.

Descriptors :   (*ECONOMICS, ALCOHOLS), (*ALCOHOLS, CONSUMPTION), COSTS, POPULATION, SALARIES, LEAST SQUARES METHOD, CONTROL

Distribution Statement : APPROVED FOR PUBLIC RELEASE