Evidence map›Paper›PMID 31495377›Full record

ArticleJournal of studies on alcohol and drugs2019

The Composition and Magnitude of Alcohol Taxes in States: Do They Cover Alcohol-Related Costs?

Jason G Blanchette, Frank J Chaloupka, Timothy S Naimi

Abstract read
In one paragraph

Article in Journal of studies on alcohol and drugs, 2019. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 8 papers.

0numbers the graph read from it
0cells of the map it votes in
8citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

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.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

8 citing papers in PubMed.

  1. Article
  2. Review
  3. Article
  4. Article
  5. Article
  6. Article
  7. Article
  8. The Rise and Fall of Alcohol Excise Taxes in U.S. States, 1933-2018.Journal of studies on alcohol and drugs · 2020
    Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

3 authors.

Jason G BlanchetteDepartment of Health Law, Policy & Management, Boston University School of Public Health, Boston, Massachusetts.
Frank J ChaloupkaHealth Policy Center, University of Illinois at Chicago, Chicago, Illinois.
Timothy S NaimiSection of General Internal Medicine, Boston Medical Center, Boston, Massachusetts.

Funding

Impact of Marijuana Policies on Alcohol Use and Alcohol-Related MortalityR01AA026268 · NIAAA · BOSTON MEDICAL CENTER · PI NAIMI, TIMOTHY SIMONDS · 2018 to 2021
$2.5M
Youth Drinking: The Effects of Alcohol Control Policies and Adult Drinking PatteR01AA018377 · NIAAA · BOSTON UNIVERSITY MEDICAL CAMPUS · PI NAIMI, TIMOTHY SIMONDS · 2009 to 2012
$2.0M
The Alcohol Policy Environment and Leading Causes of Alcohol Related MortalityR01AA023376 · NIAAA · BOSTON MEDICAL CENTER · PI NAIMI, TIMOTHY SIMONDS, XUAN, ZIMING · 2014 to 2016
$1.2M
NIAAA NIH HHS R01 AA018377NIAAA NIH HHS R01 AA023376NIAAA NIH HHS R01 AA026268
6 · The paper itself

Abstract

objectiveAt least one type of tax is applied to the sale of alcoholic beverages in all U.S. states. The purpose of this study was to characterize the composition and magnitude of alcohol taxes in states and to assess the relationship between total alcohol taxes (federal plus state) and the cost of excessive drinking.

methodThe amount of tax (in dollars per standard drink) by state was estimated from data on state ad valorem excise, specific excise, and sales taxes in 2010 obtained from the Alcohol Policy Information System and Tax Foundation. These taxes were summed, and specific excise taxes were assessed as a proportion of total state taxes. Tax data on beer were analyzed for all 50 states. Tax data for wine and distilled spirits were restricted to the 32 license states and Washington, D.C., with fully privatized distribution systems. Total alcohol taxes for the 32 license states were compared on a per-drink basis with published state estimates of the cost of excessive drinking in these states in 2010.

resultsSpecific excise taxes accounted for a weighted median of 20.1% of total state alcohol tax revenue in the 32 license states and Washington, D.C. The median total alcohol tax per drink (based on all federal and state taxes) was $0.21, which accounted for 26.7% of the median cost to government and 10.3% of the median total economic cost of excessive drinking.

conclusionsSpecific excise taxes account for one fifth of state alcohol taxes in the 32 license states; but even considering all tax types, total alcohol taxes account for only one tenth of alcohol-related costs.

Indexed as

Alcohol DrinkingAlcoholic BeveragesBeerCosts and Cost AnalysisHumansTaxesUnited StatesWine

Identifiers

PMID31495377
PMCPMC6739641

What OpenQuestion holds

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Registered trials

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Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.