ArticleJournal of studies on alcohol and drugs2017
Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States.
Article in Journal of studies on alcohol and drugs, 2017. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 4 papers.
What it found
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The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.
The trial behind it
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Who cites it
4 citing papers in PubMed.
- State Preemption Repeal: A Pathway to Broader Smoke-Free Indoor Air Policies in the U.S.American journal of preventive medicine · 2025Article
- An online assessment of pricing for ready-to-drink alcohol products: Implications for risk and policy solutions.Alcohol, clinical & experimental research · 2025Article
- The association between excise tax structures and the price variability of alcoholic beverages in the United States.PloS one · 2018Article
- An Association Between State Laws Limiting Local Control and Community Smoke-Free Indoor Air in the United States.Journal of primary care & community healthArticle
Corrections and comments
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Authors and funding
4 authors.
Funding
No grant is acknowledged in the PubMed record.
Abstract
objectiveBuilding on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States.
methodBetween 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015.
resultsNineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed, (d) restrictions on jurisdictions within the state that can levy taxes, and (e) requirements for how tax revenue can be spent.
conclusionsThe number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused.
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Registered trials
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