Table 1.
Frequency and inflation-adjusted magnitude of state-level alcohol excise tax increases for beer, distilled spirits, and wine, by time period
% of state years with an increasea |
Mean inflation-adjusted per-standard-drink tax-increase ($)b |
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Years | Beer (n = 4,158) | Spirits (n = 2,577) | Wine (n = 2,588) | Beer (n = 200) | Spirits (n = 174) | Wine (n = 136) |
All years | 4.8 | 6.8 | 5.3 | 0.04 | 0.05 | 0.04 |
1934–1943 | 6.7 | 12.0 | 7.9 | 0.06 | 0.07 | 0.08 |
1944–1953 | 6.3 | 9.9 | 6.5 | 0.09 | 0.09 | 0.07 |
1954–1963 | 6.3 | 7.9 | 7.2 | 0.05 | 0.04 | 0.04 |
1964–1973 | 4.9 | 9.0 | 4.8 | 0.03 | 0.06 | 0.05 |
1974–1983 | 6.5 | 6.1 | 6.1 | 0.01 | 0.02 | 0.02 |
1984–1993 | 6.0 | 7.6 | 7.3 | 0.01 | 0.02 | 0.01 |
1994–2003 | 2.6 | 4.4 | 2.8 | 0.01 | 0.02 | 0.02 |
2004–2013 | 1.4 | 1.6 | 2.2 | 0.03 | 0.03 | 0.01 |
2014–2018c | 0.8 | 1.3 | 1.3 | 0.01 | 0.01 | 0.03 |
A state-year is defined as a single state during a single year;
tax increases were inflation adjusted for 2018 dollars and converted from taxes on larger volumes of alcoholic beverages (e.g., excise taxes per gallon of beer) into equivalent taxes per standard U.S. drink, defined as 12 oz. of 5% alcohol-by-volume (ABV) beer, 5 oz. of 12% ABV wine, and 1.5 oz. of 40% ABV distilled spirits—all of which contain 14 g, 17.7 ml, or 0.6 oz. of ethanol;
5-year period.