War , Taxes , and Borders : How Beer Created Belgium

Food Taxes: How Likely Are Likely Effects?

The Effect of Sunday Sales Bans and Excise Taxes on Drinking and Cross– Border Shopping for Alcoholic Beverages

85 National Tax Journal Vol. LX, No. 1 March 2007 Abstract State excise taxes and Sunday sales bans are important interventions in the markets for beer and spirits. This paper estimates the effect of these policies on within–state and cross–state purchases of beer and spirits for 50 states plus the District of Columbia over the period 1990–2004. The results indicate that while demand for both s...

Pre-war Military Planning (Belgium) | 1914-1918-Online

Following the Treaty of London in 1839, pre-war planning theories in Belgium oscillated between two positions: secure and defend endangered borders or create a powerful military stronghold in Antwerp. On the eve of the Great War, King Albert I and his chief of staff held opposing strategies for protecting Belgium. The King advocated a concentration of the army on the Meuse, where the Germans ha...

The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data

This paper uses Nielsen Homescan data at the Universal Product Code-transaction level to identify how cigarette taxes are passed through to consumer prices in order to determine how the supply and demand-side split the excess burden of taxation. We find that these excise taxes are less than fully passed through to consumer prices. Using information on consumer location and the location of purch...

Alcohol Taxes and Birth Outcomes

This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985-2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increa...