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Working Papers
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Are Alcohol Excise Taxes Overshifted to Prices? Systematic Review and Meta – Analysis of Empirical Evidence from 29 Studies

Working Paper No. 237

Published: 2019
Category:
Economics

Are Alcohol Excise Taxes Overshifted to Prices? Systematic Review and Meta – Analysis of Empirical Evidence from 29 Studies

Jon P. Nelson & John R. Moran
Full Text PDF
Abstract
This paper conducts the first comprehensive review and meta-analysis for estimates of alcohol tax pass-through rates. The review examines data coverage by country; econometric models; and results for under- or overshifting by beverage. Several primary studies indicate substantial overshifting of alcohol taxes. Median rates also suggest taxes are overshifted. Precision weighted- averages calculated for two samples show beer taxes are overshifted and wine-spirits taxes are fully shifted. Meta-regressions corrected for publication bias indicate, however, that full-shifting of alcohol taxes cannot be rejected for any beverage. Results are useful for alcohol tax policy and future research on tax incidence.

Submission

Please send your papers as PDF files to the editor, Victor Ginsburgh, at vginsbur@ulb.ac.be
Papers will be quickly reviewed, prior to potential posting on the website. Decision will be to post or not, possibly with short comments, but without referee reports. The decision will be based primarily on the suitability of the paper’s topic to the aims of the Association.
Such decisions are independent of publication decisions for the Journal of Wine Economics.

Working Paper publication requires that at least one author
is a regular member of AAWE.

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