Beer taxes were long a significant source of government revenue in northern Europe. In Holland the income from beer went into long-term decline 1650 onward. England take remained more stable. both, produced falling share total as expenses increased an era frequent and increasingly costly wars. The fiscal policies pursued reaction to contributing declining led, by 1800, that made tax burden broa...

In an effort to reduce the growing prevalence of overweight and obesity, food taxes have been introduced in several European countries, the so-called ‘obesitax’. As yet little evidence is at hand, policy measures are being taken to counterweight the consumption of unhealthy food or the increasing diet-related diseases. Several questions need to be discussed, starting from a general perspective:...

OBJECTIVES To investigate whether increasing state cigarette taxes and/or enacting stronger smoke-free air (SFA) policies have negative impact on convenience store density in a state, a proxy that is determined by store openings and closings, which reflects store profits. METHODS State-level business count estimates for convenience stores for 50 states and District of Columbia from 1997 to 20...

Taxes levied on retail sales are a ubiquitous form of taxation, both in the US and abroad. While considerable study has examined the economic effects of such sales taxes vis-a-vis consumer demand, surprisingly little attention has been focused on the effects up the supply chain. In this paper, we consider a parsimonious model of retail products sold in a variety of consumer markets (each of whi...