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25, 2014, [42] James Fogarty, The Own-Price Elasticity of Alcohol: A Meta-Analysis, University of Western Australia, Department of Economics, 2004, [43] Padmaja Ayyagari, Partha Deb, Jason Fletcher, William T

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For alcohol, one study found that 82.7 percent of an increased tax burden from additional federal alcohol taxes would be paid by heavy drinkers.[26] If the goal of an excise tax truly is to regulate behavior, it is often much more appropriate to use regulation