Taxing Under the Influence?: Corruption and U.S. State Beer Taxes

This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001...

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Veröffentlicht in:	Public finance review 2009-05, Vol.37 (3), p.339-365
Hauptverfasser:	Fredriksson, Per G., Gohmann, Stephan, Mamun, Khawaja
Format:	Artikel
Sprache:	eng
Schlagworte:	Alcohol Beer Brewing industry Corruption Corruption in government Endogenous Excise taxes Fatal road accidents Fatalities Impact analysis Panel data Political economy Regional government State government State taxes Studies Tax rates Taxation Taxes Traffic Traffic accidents Traffic accidents & safety U.S.A United States
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creator	Fredriksson, Per G. Gohmann, Stephan Mamun, Khawaja
description	This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.
doi_str_mv	10.1177/1091142109332052
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source	PAIS Index; SAGE Complete; Alma/SFX Local Collection
subjects	Alcohol Beer Brewing industry Corruption Corruption in government Endogenous Excise taxes Fatal road accidents Fatalities Impact analysis Panel data Political economy Regional government State government State taxes Studies Tax rates Taxation Taxes Traffic Traffic accidents Traffic accidents & safety U.S.A United States
title	Taxing Under the Influence?: Corruption and U.S. State Beer Taxes
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