Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates
This paper conducts the first review and meta-analysis for estimates of alcohol excise tax pass-through rates. A total of 30 empirical studies are examined. Several widely cited studies indicate substantial overshifting, suggesting imperfectly-competitive markets for alcohol. The narrative review pr...
Gespeichert in:
| Veröffentlicht in: | The B.E. journal of economic analysis & policy 2020-01, Vol.20 (1), p.1-21 |
|---|---|
| Hauptverfasser: | , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 21 |
|---|---|
| container_issue | 1 |
| container_start_page | 1 |
| container_title | The B.E. journal of economic analysis & policy |
| container_volume | 20 |
| creator | Nelson, Jon P. Moran, John R. |
| description | This paper conducts the first review and meta-analysis for estimates of alcohol excise tax pass-through rates. A total of 30 empirical studies are examined. Several widely cited studies indicate substantial overshifting, suggesting imperfectly-competitive markets for alcohol. The narrative review provides insights for data coverage by country; econometric models; and results for under- or overshifting by beverage. Weighted-averages calculated for two samples show that beer taxes are overshifted and wine-spirits taxes are fully shifted. Meta-regressions corrected for publication bias indicate, however, that full-shifting cannot be rejected for any beverage. Results are useful for alcohol tax policy and future research on optimal taxation and incidence. |
| doi_str_mv | 10.1515/bejeap-2019-0134 |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_2339031033</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>2339031033</sourcerecordid><originalsourceid>FETCH-LOGICAL-c413t-c494f958b51de57f55ef9a594805432367f5df407a0795b7a3b77c9e513d78583</originalsourceid><addsrcrecordid>eNp1UF1LwzAUDaLgnL77GPC5mjRN2-hTGfMDJo45n0Pa3mwdXTOT1tl_b7YKPgmXey_3nnM4HISuKbmlnPK7HDagdkFIqAgIZdEJGlHBeEDjNDxFo5CKKIgpSc_RhXMbQnhEeThC-VRrKFqHjcZZXZi1qfFSfau2Mg32NbdVAe4eZ_i9dy1s_aPAC_iqYI9VU-JXaFWQNaruXXUUmSvnguXamm61xgvVgrtEZ1rVDq5-5xh9PE6Xk-dg9vb0MslmQRFR1vouIi14mnNaAk8056CF4iJKvVcWstifSh2RRJFE8DxRLE-SQgCnrExSnrIxuhl0d9Z8duBauTGd9dacDBkThFHCmEeRAVVY45wFLXe22irbS0rkIUk5JCkPScpDkp6CBwoUpqncHyEWlCckPUIeBshe1S3YEla26_3yZ-E_db-wH_4vhJY</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2339031033</pqid></control><display><type>article</type><title>Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates</title><source>PAIS Index</source><source>De Gruyter journals</source><creator>Nelson, Jon P. ; Moran, John R.</creator><creatorcontrib>Nelson, Jon P. ; Moran, John R.</creatorcontrib><description>This paper conducts the first review and meta-analysis for estimates of alcohol excise tax pass-through rates. A total of 30 empirical studies are examined. Several widely cited studies indicate substantial overshifting, suggesting imperfectly-competitive markets for alcohol. The narrative review provides insights for data coverage by country; econometric models; and results for under- or overshifting by beverage. Weighted-averages calculated for two samples show that beer taxes are overshifted and wine-spirits taxes are fully shifted. Meta-regressions corrected for publication bias indicate, however, that full-shifting cannot be rejected for any beverage. Results are useful for alcohol tax policy and future research on optimal taxation and incidence.</description><identifier>ISSN: 2194-6108</identifier><identifier>EISSN: 1935-1682</identifier><identifier>DOI: 10.1515/bejeap-2019-0134</identifier><language>eng</language><publisher>Berkeley: De Gruyter</publisher><subject>Alcohol ; alcohol beverages ; Alcohol use ; Beer ; Bias ; C19 ; Econometrics ; Excise taxes ; H21 ; H22 ; H25 ; I18 ; Markets ; Meta-analysis ; Optimal taxation ; Prices ; Systematic review ; tax incidence ; Tax legislation ; Taxation ; Wines</subject><ispartof>The B.E. journal of economic analysis & policy, 2020-01, Vol.20 (1), p.1-21</ispartof><rights>Copyright Berkeley Electronic Press Jan 2020</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c413t-c494f958b51de57f55ef9a594805432367f5df407a0795b7a3b77c9e513d78583</citedby><cites>FETCH-LOGICAL-c413t-c494f958b51de57f55ef9a594805432367f5df407a0795b7a3b77c9e513d78583</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.degruyter.com/document/doi/10.1515/bejeap-2019-0134/pdf$$EPDF$$P50$$Gwalterdegruyter$$H</linktopdf><linktohtml>$$Uhttps://www.degruyter.com/document/doi/10.1515/bejeap-2019-0134/html$$EHTML$$P50$$Gwalterdegruyter$$H</linktohtml><link.rule.ids>314,776,780,27845,27903,27904,66500,68284</link.rule.ids></links><search><creatorcontrib>Nelson, Jon P.</creatorcontrib><creatorcontrib>Moran, John R.</creatorcontrib><title>Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates</title><title>The B.E. journal of economic analysis & policy</title><description>This paper conducts the first review and meta-analysis for estimates of alcohol excise tax pass-through rates. A total of 30 empirical studies are examined. Several widely cited studies indicate substantial overshifting, suggesting imperfectly-competitive markets for alcohol. The narrative review provides insights for data coverage by country; econometric models; and results for under- or overshifting by beverage. Weighted-averages calculated for two samples show that beer taxes are overshifted and wine-spirits taxes are fully shifted. Meta-regressions corrected for publication bias indicate, however, that full-shifting cannot be rejected for any beverage. Results are useful for alcohol tax policy and future research on optimal taxation and incidence.</description><subject>Alcohol</subject><subject>alcohol beverages</subject><subject>Alcohol use</subject><subject>Beer</subject><subject>Bias</subject><subject>C19</subject><subject>Econometrics</subject><subject>Excise taxes</subject><subject>H21</subject><subject>H22</subject><subject>H25</subject><subject>I18</subject><subject>Markets</subject><subject>Meta-analysis</subject><subject>Optimal taxation</subject><subject>Prices</subject><subject>Systematic review</subject><subject>tax incidence</subject><subject>Tax legislation</subject><subject>Taxation</subject><subject>Wines</subject><issn>2194-6108</issn><issn>1935-1682</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2020</creationdate><recordtype>article</recordtype><sourceid>7TQ</sourceid><recordid>eNp1UF1LwzAUDaLgnL77GPC5mjRN2-hTGfMDJo45n0Pa3mwdXTOT1tl_b7YKPgmXey_3nnM4HISuKbmlnPK7HDagdkFIqAgIZdEJGlHBeEDjNDxFo5CKKIgpSc_RhXMbQnhEeThC-VRrKFqHjcZZXZi1qfFSfau2Mg32NbdVAe4eZ_i9dy1s_aPAC_iqYI9VU-JXaFWQNaruXXUUmSvnguXamm61xgvVgrtEZ1rVDq5-5xh9PE6Xk-dg9vb0MslmQRFR1vouIi14mnNaAk8056CF4iJKvVcWstifSh2RRJFE8DxRLE-SQgCnrExSnrIxuhl0d9Z8duBauTGd9dacDBkThFHCmEeRAVVY45wFLXe22irbS0rkIUk5JCkPScpDkp6CBwoUpqncHyEWlCckPUIeBshe1S3YEla26_3yZ-E_db-wH_4vhJY</recordid><startdate>20200101</startdate><enddate>20200101</enddate><creator>Nelson, Jon P.</creator><creator>Moran, John R.</creator><general>De Gruyter</general><general>Berkeley Electronic Press</general><scope>OQ6</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>7TQ</scope><scope>8BJ</scope><scope>DHY</scope><scope>DON</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>20200101</creationdate><title>Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates</title><author>Nelson, Jon P. ; Moran, John R.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c413t-c494f958b51de57f55ef9a594805432367f5df407a0795b7a3b77c9e513d78583</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2020</creationdate><topic>Alcohol</topic><topic>alcohol beverages</topic><topic>Alcohol use</topic><topic>Beer</topic><topic>Bias</topic><topic>C19</topic><topic>Econometrics</topic><topic>Excise taxes</topic><topic>H21</topic><topic>H22</topic><topic>H25</topic><topic>I18</topic><topic>Markets</topic><topic>Meta-analysis</topic><topic>Optimal taxation</topic><topic>Prices</topic><topic>Systematic review</topic><topic>tax incidence</topic><topic>Tax legislation</topic><topic>Taxation</topic><topic>Wines</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Nelson, Jon P.</creatorcontrib><creatorcontrib>Moran, John R.</creatorcontrib><collection>ECONIS</collection><collection>CrossRef</collection><collection>PAIS Index</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>PAIS International</collection><collection>PAIS International (Ovid)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>The B.E. journal of economic analysis & policy</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Nelson, Jon P.</au><au>Moran, John R.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates</atitle><jtitle>The B.E. journal of economic analysis & policy</jtitle><date>2020-01-01</date><risdate>2020</risdate><volume>20</volume><issue>1</issue><spage>1</spage><epage>21</epage><pages>1-21</pages><issn>2194-6108</issn><eissn>1935-1682</eissn><abstract>This paper conducts the first review and meta-analysis for estimates of alcohol excise tax pass-through rates. A total of 30 empirical studies are examined. Several widely cited studies indicate substantial overshifting, suggesting imperfectly-competitive markets for alcohol. The narrative review provides insights for data coverage by country; econometric models; and results for under- or overshifting by beverage. Weighted-averages calculated for two samples show that beer taxes are overshifted and wine-spirits taxes are fully shifted. Meta-regressions corrected for publication bias indicate, however, that full-shifting cannot be rejected for any beverage. Results are useful for alcohol tax policy and future research on optimal taxation and incidence.</abstract><cop>Berkeley</cop><pub>De Gruyter</pub><doi>10.1515/bejeap-2019-0134</doi><tpages>21</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 2194-6108 |
| ispartof | The B.E. journal of economic analysis & policy, 2020-01, Vol.20 (1), p.1-21 |
| issn | 2194-6108 1935-1682 |
| language | eng |
| recordid | cdi_proquest_journals_2339031033 |
| source | PAIS Index; De Gruyter journals |
| subjects | Alcohol alcohol beverages Alcohol use Beer Bias C19 Econometrics Excise taxes H21 H22 H25 I18 Markets Meta-analysis Optimal taxation Prices Systematic review tax incidence Tax legislation Taxation Wines |
| title | Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-24T21%3A55%3A04IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Effects%20of%20Alcohol%20Taxation%20on%20Prices:%20A%20Systematic%20Review%20and%20Meta-Analysis%20of%20Pass-Through%20Rates&rft.jtitle=The%20B.E.%20journal%20of%20economic%20analysis%20&%20policy&rft.au=Nelson,%20Jon%20P.&rft.date=2020-01-01&rft.volume=20&rft.issue=1&rft.spage=1&rft.epage=21&rft.pages=1-21&rft.issn=2194-6108&rft.eissn=1935-1682&rft_id=info:doi/10.1515/bejeap-2019-0134&rft_dat=%3Cproquest_cross%3E2339031033%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2339031033&rft_id=info:pmid/&rfr_iscdi=true |