Taxation and alcohol consumption around the world


Jean-Christian Tisserand

Assistant (Permanent) Professor in the School of Wine and Spirits Business at the Burgundy School of Business. Defended a Ph.D thesis in Law and Economics ("Essays on the economic analysis of negotiations") in November 2016 at the University of Besançon. Research relates to the analysis of negotiations and implies the use of specific empirical tools such as econometric analysis, experimental economics and meta-analysis. Regular speaker in economic conferences paying particular attention to public policy issues.

While the trend in alcohol taxes has been on the rise in developed countries over the past 30 years, the damage caused by alcohol has not diminished. Taxes are generally used by the legislator as a means of regulating or limiting the consumption of a good or service that generates negative externalities. In the specific case of alcohol, it would seem that taxes make it possible to cover the cost of this damage but not to prevent it. Moreover, the data suggest that wine consumption should be isolated from alcohol consumption in general in terms of negative externalities.

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