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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