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Sample records for alcohol tax policy

  1. Effects of Alcohol Tax and Price Policies on Morbidity and Mortality: A Systematic Review

    PubMed Central

    Tobler, Amy L.; Komro, Kelli A.

    2010-01-01

    Objectives. We systematically reviewed the effects of alcohol taxes and prices on alcohol-related morbidity and mortality to assess their public health impact. Methods. We searched 12 databases, along with articles’ reference lists, for studies providing estimates of the relationship between alcohol taxes and prices and measures of risky behavior or morbidity and mortality, then coded for effect sizes and numerous population and study characteristics. We combined independent estimates in random-effects models to obtain aggregate effect estimates. Results. We identified 50 articles, containing 340 estimates. Meta-estimates were r = −0.347 for alcohol-related disease and injury outcomes, −0.022 for violence, −0.048 for suicide, −0.112 for traffic crash outcomes, −0.055 for sexually transmitted diseases, −0.022 for other drug use, and −0.014 for crime and other misbehavior measures. All except suicide were statistically significant. Conclusions. Public policies affecting the price of alcoholic beverages have significant effects on alcohol-related disease and injury rates. Our results suggest that doubling the alcohol tax would reduce alcohol-related mortality by an average of 35%, traffic crash deaths by 11%, sexually transmitted disease by 6%, violence by 2%, and crime by 1.4%. PMID:20864710

  2. Effects of state cigarette excise taxes and smoke-free air policies on state per capita alcohol consumption in the U.S., 1980–2009

    PubMed Central

    Krauss, Melissa J.; Cavazos-Rehg, Patricia A.; Plunk, Andrew D.; Bierut, Laura J.; Grucza, Richard A.

    2014-01-01

    Background Increasing state cigarette excise taxes and strengthening smoke-free air laws are known to reduce smoking prevalence. Some studies suggest that such policies may also reduce alcohol use, but results for cigarette taxes have been mixed and associations with smoke-free air policies have been limited to some demographic subgroups. To shed further light on the potential secondary effects of tobacco control policy, we examined whether increases in cigarette taxes and strengthening of smoke-free air laws were associated with reductions of per capita alcohol consumption and whether any reductions were specific to certain beverage types. Methods State per capita alcohol consumption from 1980–2009 was modeled as a function of state price per pack of cigarettes and smoke-free air policy scores while controlling for secular trends and salient state covariates. Both policy measures also accounted for local policies. Total alcohol, beer, wine, and spirits consumption per capita were modeled separately. For each type of beverage, we used a nested models approach to determine whether the two policies together were associated with reduced consumption. Results For total alcohol consumption, and for beer or spirits (but not wine), one or both tobacco policies were associated with reductions in consumption. A one percent increase in cigarette price per pack was associated with a 0.083% decrease in per capita total alcohol consumption (95% confidence interval [CI] 0.0002% to 0.166%, p=.0495), and a one point increase in SFA policy score, measured on a 6-point scale, was associated with a 1.1% decrease in per capita total alcohol consumption (95% CI 0.4% to 1.7%, p=.001; p<.001 for the hypothesis that the two policies are jointly associated with reduced alcohol consumption). Conclusions The public health benefits of increasing cigarette taxes and smoke-free policies may go beyond the reduction of smoking and extend to alcohol consumption, specifically beer and spirits

  3. The alcohol industry lobby and Hong Kong’s zero wine and beer tax policy

    PubMed Central

    2012-01-01

    Background Whereas taxation on alcohol is becoming an increasingly common practice in many countries as part of overall public health measures, the Hong Kong Special Administrative Region Government is bucking the trend and lowered its duties on wine and beer by 50 percent in 2007. In 2008, Hong Kong removed all duties on alcohol except for spirits. The aim of this paper is to examine the case of Hong Kong with its history of changes in alcohol taxation to explore the factors that have driven such an unprecedented policy evolution. Methods The research is based on an analysis of primary documents. Searches of official government documents, alcohol-related industry materials and other media reports on alcohol taxation for the period from 2000 to 2008 were systematically carried out using key terms such as “alcohol tax” and “alcohol industry”. Relevant documents (97) were indexed by date and topic to undertake a chronological and thematic analysis using Nvivo8 software. Results Our analysis demonstrates that whereas the city’s changing financial circumstances and the Hong Kong Special Administrative Region Government’s strong propensity towards economic liberalism had, in part, contributed to such dramatic transformation, the alcohol industry’s lobbying tactics and influence were clearly the main drivers of the policy decision. The alcohol industry’s lobbying tactics were two-fold. The first was to forge a coalition encompassing a range of catering and trade industries related to alcohol as well as industry-friendly lawmakers so that these like-minded actors could find common ground in pursuing changes to the taxation policy. The second was to deliberately promote a blend of ideas to garner support from the general public and to influence the perception of key policy makers. Conclusions Our findings suggest that the success of aggressive industry lobbying coupled with the absence of robust public health advocacy was the main driving force behind the

  4. Alcohol taxes and birth outcomes.

    PubMed

    Zhang, Ning

    2010-05-01

    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) increase in beer taxes decreased the incidence of low-birth-weight by about 1-2 percentage points. The binge drinking participation tax elasticity is -2.5 for beer and wine taxes and -9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  5. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    PubMed Central

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  6. Public Opinion in Puerto Rico on Alcohol Control Policies

    ERIC Educational Resources Information Center

    Harwood, Eileen M.; Bernat, Debra H.; Lenk, Kathleen M.; Vazquez, Mary Jo; Wagenaar, Alexander C.

    2004-01-01

    This article discusses the first study to assess public opinion of alcohol policies in Puerto Rico. In 2001, a telephone survey of 514 adults on the island assessed levels of support for 20 alcohol control policies covering five domains: (a) raising alcohol taxes, (b) restricting alcohol consumption in public places, (c) punishing adult providers…

  7. Taxes on tobacco, alcohol and sugar sweetened beverages: Linkages and lessons learned.

    PubMed

    Blecher, Evan

    2015-07-01

    Increased consumption of sugar-sweetened beverages (SSBs) has been linked to increases in obesity in both high-income and low- and middle-income countries. Tobacco and alcohol taxes have proven to be effective tools to reduce tobacco and alcohol use. Many public health advocates propose using similar taxes to reduce consumption of SSBs. South Africa is a middle-income country that is considered a leader in the area of tobacco tax policy. A case study of tobacco and alcohol taxes is used to better understand optimal tax structures for SSBs. The case study tracks aggregate data over time on taxes, prices, consumption, tax revenues, and marketing expenditures at the brand level. Tobacco and alcohol taxes are shown to be effective in reducing the demand for tobacco. Additionally, taxes on the dose of alcohol rather than the volume of the beverage may incentivize producers to reduce the volume of alcohol in beverages through the supply side. While specific taxes based on the volume of beverages are likely to reduce the demand for SSBs, policy makers should also consider taxes on alcohol and SSBs that tax the dose of the alcohol and calories in order to create supply-side incentives for producers to lower alcohol and calorie levels in existing products or promote products with lower levels of alcohol and calories.

  8. Taxes on tobacco, alcohol and sugar sweetened beverages: Linkages and lessons learned.

    PubMed

    Blecher, Evan

    2015-07-01

    Increased consumption of sugar-sweetened beverages (SSBs) has been linked to increases in obesity in both high-income and low- and middle-income countries. Tobacco and alcohol taxes have proven to be effective tools to reduce tobacco and alcohol use. Many public health advocates propose using similar taxes to reduce consumption of SSBs. South Africa is a middle-income country that is considered a leader in the area of tobacco tax policy. A case study of tobacco and alcohol taxes is used to better understand optimal tax structures for SSBs. The case study tracks aggregate data over time on taxes, prices, consumption, tax revenues, and marketing expenditures at the brand level. Tobacco and alcohol taxes are shown to be effective in reducing the demand for tobacco. Additionally, taxes on the dose of alcohol rather than the volume of the beverage may incentivize producers to reduce the volume of alcohol in beverages through the supply side. While specific taxes based on the volume of beverages are likely to reduce the demand for SSBs, policy makers should also consider taxes on alcohol and SSBs that tax the dose of the alcohol and calories in order to create supply-side incentives for producers to lower alcohol and calorie levels in existing products or promote products with lower levels of alcohol and calories. PMID:26005761

  9. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

    The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

  10. Effects of Domestic Violence Policies, Alcohol Taxes and Police Staffing Levels on Intimate Partner Homicide in Large U.S. Cities

    PubMed Central

    Zeoli, April M.; Webster, Daniel W.

    2010-01-01

    Objective To assess the relationships between intimate partner homicide (IPH) and public policies including police staffing levels in large U.S. cities. Design The research uses a multiple time-series design to examine the effects of statutes aimed at restricting access to firearms for perpetrators of domestic violence, allowing or mandating arrest for violators of domestic violence restraining orders (DVROs), beer excise taxes, and police staffing levels on IPH in 46 of the largest U.S. cities from 1979 to 2003. Both total IPH and IPH committed with a firearm are analyzed. Generalized estimating equations using a Poisson distribution are used to regress IPH on the policies and potential confounders. Results State statutes restricting those under DVROs from accessing firearms, and laws allowing the warrantless arrest of DVRO violators are associated with reductions in total and firearm IPH. Police staffing levels are also negatively associated with IPH and firearm IPH. There was no evidence that other policies to restrict firearm access to domestic violence offenders or alcohol taxes had a significant impact on IPH. Conclusions Reducing access to firearms for DVRO defendants, increasing police staffing levels and allowing the warrantless arrest of DVRO violators may reduce the city-level risk of IPH. Future research should evaluate factors that may mediate the effect of these laws and increased police staffing levels on IPH to determine if there are opportunities to increase their protective effect. Further research is needed on firearm law implementation to determine why the other tested laws were not found effective. PMID:20363814

  11. Health benefits of increases in alcohol and cigarette taxes.

    PubMed

    Grossman, M

    1989-10-01

    Excise taxes on alcohol and cigarettes imposed by the Federal government of the United States have been very stable since 1951. This paper summarizes research that shows that increased taxation, which results in higher prices, would discourage alcohol abuse and cigarette smoking. One striking finding is that a policy to raise the Federal excise tax on beer in line with the rate of inflation over the last three decades would cut motor vehicle fatalities of 18 to 20 year olds, many of which are alcohol-related, by about 15%, saving more than 1,000 lives per year. A second is that over 800,000 premature deaths in the cohort of Americans 12 years and older in 1984 would be averted if the Federal excise tax on cigarettes were restored to its real value in 1951. PMID:2684304

  12. Alcohol fuels tax incentives. A summary: alcohol fuels provisions of the Crude Oil Windfall Profit Tax Act

    SciTech Connect

    Not Available

    1980-01-01

    This document presents tax incentive information pertaining to alcohol fuels production as provided by the Crude Oil Windfall Profits Tax Act of 1980. Significant tax incentives for producers, blenders, marketers, and users of alcohol fuels are included. Discussed are: the 4% excise taxes exemption; income tax credits; energy investment tax credit for biomass; alcohol fuel plant operating permits; tax exempt bonds for alcohol fuel from solid wastes; state financing of renewable energy property; the study of imported alcohol; and annual reports on alcohol fuels.

  13. Alcohol taxation policy in Australia: public health imperatives for action.

    PubMed

    Skov, Steven J

    2009-04-20

    The Australian Government's "alcopops" tax legislation will soon be voted on by the Senate. This is the first time in memory that an alcohol taxation measure has been informed principally by public health concerns. Much debate surrounds the utility of alcohol taxation as a measure to reduce alcohol-related harm. However, the harms resulting from alcohol misuse in Australia are at unacceptable levels and action to reduce them is overdue. There is good evidence from Australia and internationally that taxation and price measures are among the most effective and cost-effective in reducing alcohol consumption and related harms. Recent alcohol sales data give an early indication that the alcopops tax is being effective in reducing consumption. Current alcohol tax policy is unwieldy and not well directed towards improving public health. A proportion of tax revenues dedicated to alcohol programs would assist public acceptance of the measures. A broad review of alcohol taxation policy is needed as part of a comprehensive approach to alcohol problems in Australia. PMID:19374617

  14. Taxing Sin and Saving Lives: Can Alcohol Taxation Reduce Female Homicides?

    PubMed Central

    Durrance, Christine Piette; Golden, Shelley; Perreira, Krista; Cook, Philip

    2013-01-01

    With costs exceeding $5.8 billion per year, violence against women has significant ramifications for victims, their families, the health care systems that treat them, and the employers who depend on their labor. Prior research has found that alcohol abuse contributes to violence against both men and women, and that stringent alcohol control policies can reduce alcohol consumption and in turn some forms of violence. In this paper, we estimate the direct relationship between an important alcohol control measure, excise taxes, and the most extreme form of violence, homicide. We use female homicide rates as our measure of severe violence, as this measure is consistently and accurately reported across multiple years. Our results provide evidence that increased alcohol taxes reduce alcohol consumption and that reductions in alcohol consumption can reduce femicide. Unfortunately, a direct test of the relationship does not have the power to determine whether alcohol taxes effectively reduce female homicide rates. We conclude that while alcohol taxes have been shown to effectively reduce other forms of violence against women, policy makers may need alternative policy levers to reduce the most severe form of violence against women. PMID:21664738

  15. [VOCs tax policy on China's economy development].

    PubMed

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

  16. The effectiveness of alcohol control policies on alcohol-related traffic fatalities in the United States.

    PubMed

    Chang, Koyin; Wu, Chin-Chih; Ying, Yung-Hsiang

    2012-03-01

    Multiple alcohol control policies have been enacted since the early 1980s to keep drunk drivers off the roads and to prevent more alcohol-related traffic fatalities. In this paper, we analyze nine traffic policies to determine the extent to which each policy contributes to effective alcohol-related fatality prevention. Compared with the existing literature, this paper addresses a more comprehensive set of traffic policies. In addition, we used a panel GLS model that holds regional effects and state-specific time effects constant to analyze their impact on alcohol-related fatalities with two distinct rates: alcohol-related traffic deaths per capita and alcohol-related traffic deaths per total traffic deaths. While per capita alcohol-related traffic deaths is used more often in other studies, alcohol-related traffic deaths per total traffic deaths better reflects the impact of policies on deterring drunk driving. In addition, regional analyses were conducted to determine the policies that are more effective in certain regions. The findings of this study suggest that zero tolerance laws and increased beer taxes are the most effective policies in reducing alcohol-related fatalities in all regions.

  17. A Guide to Tax Policy and Higher Education: An Analysis of Tuition Tax Credits, Tax Savings Plans, Vouchers and Independent Higher Education. Tax Policy Papers: 1981, Issue I.

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

    Details and policy implications of proposals concerning tuition tax credits, tax allowances, and vouchers for private colleges and universities are considered. Several formulas for tuition tax credits are tested to determine whether a tuition tax credit can be both cost-sensitive and need-sensitive. Advantages and disadvantages of tax saving plans…

  18. Who Would Pay for State Alcohol Tax Increases in the United States?

    PubMed Central

    Daley, James I.; Xuan, Ziming; Blanchette, Jason G.; Chaloupka, Frank J.; Jernigan, David H.

    2016-01-01

    Introduction Despite strong evidence that increasing alcohol taxes reduces alcohol-related harm, state alcohol taxes have declined in real terms during the past 3 decades. Opponents of tax increases argue that they are unfair to “responsible” drinkers and those who are financially disadvantaged. The objectives of this study were to assess the impact of hypothetical state alcohol tax increases on the cost of alcohol for adults in the United States on the basis of alcohol consumption and sociodemographic characteristics. Methods The increased net cost of alcohol (ie, product plus tax) from a series of hypothetical state alcohol tax increases was modeled for all 50 states using data from the 2011 Behavioral Risk Factor Surveillance System, IMPACT Databank, and the Alcohol Policy Information System. Costs were assessed by drinking pattern (excessive vs nonexcessive) and by sociodemographic characteristics. Results Among states, excessive drinkers would pay 4.8 to 6.8 times as much as nonexcessive drinkers on a per capita basis and would pay at least 72% of aggregate costs. For nonexcessive drinkers, the annual cost from even the largest hypothetical tax increase ($0.25 per drink) would average less than $10.00. Drinkers with higher household incomes and non-Hispanic white drinkers would pay higher per capita costs than people with lower incomes and racial/ethnic minorities. Conclusion State-specific tax increases would cost more for excessive drinkers, those with higher incomes, and non-Hispanic whites. Costs to nonexcessive drinkers would be modest. Findings are relevant to developing evidence-based public health practice for a leading preventable cause of death. PMID:27197080

  19. Changes in private alcohol importation after alcohol tax reductions and import allowance increases in Denmark.

    PubMed

    Grittner, Ulrike; Bloomfield, Kim

    2009-01-01

    AIMS: This paper examines changes in alcohol import in Denmark between 2003 and 2006, after the excise tax on spirits in Denmark was lowered by 45% on October 1, 2003 and travellers' allowances for alcohol import were increased on January1, 2004. Additionally, the paper seeks to develop a profile of alcohol importers and analyse the relation between the distance to the German border and import behaviour, as Germany is the main alcohol import country for Denmark. DATA: Cross-sectional and panel data from Denmark, from 2003 to 2006, were analyzed. Samples were collected by telephone interviews, using random digit dialing. RESULTS: While the percentage of people who imported alcohol fell over time, the amount of alcohol purchased rose for those who did import. Distance to the German border was inversely related to the likelihood of importing and the level of imported amounts. Heavy drinkers and those with higher incomes were more likely to import, and heavy drinkers imported higher amounts than moderate drinkers or abstainers. CONCLUSION: Distance of residence from the German border, socio-economic status and drinking behaviour are related to private alcohol import in Denmark. Policy changes resulted in a shift to fewer people importing higher amounts of alcohol so that the overall import level did not change substantially.

  20. [Policies to prevent the harm caused by alcohol].

    PubMed

    Villalbí, Joan R; Bosque-Prous, Marina; Gili-Miner, Miquel; Espelt, Albert; Brugal, M Teresa

    2014-08-01

    The impact on health of alcohol in a given society is mainly related with the volume and pattern of drinking, and these are related with individual factors, but also with environmental factors, among which public policies are important determinants. Public policies may favour or reduce alcohol use, and thus have a substantial preventive capacity. The effectiveness of policies to prevent the harm caused by alcohol has been reviewed in recent documents, which provide evidence to extract recommendations. This paper reviews the most effective policies to reduce the harm caused by alcohol, with an emphasis in the use of taxes to increase its cost, availability regulation, and policies on drinking and driving. The regulation of alcohol promotion and publicity is also assessed, as well as the detection and treatment of alcohol abuse and dependence. The state of alcohol related policies in Spain is analysed, as well as the obstacles, for the adoption of policies more prone to prevention, and recommendations for the future are made. PMID:25090407

  1. 27 CFR 22.113 - Receipt of tax-free alcohol.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...

  2. 27 CFR 22.113 - Receipt of tax-free alcohol.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...

  3. Alliance between tobacco and alcohol industries to shape public policy

    PubMed Central

    Jiang, Nan

    2013-01-01

    Aims The tobacco and alcohol industries share common policy goals when facing regulation, opposing policies such as tax increases and advertising restrictions. The collaboration between these two industries in the tobacco policy arena is unknown. This study explored if tobacco and alcohol companies built alliances to influence tobacco legislation, and if so, how those alliances worked. Methods Analysis of previously secret tobacco industry documents. Findings In the early 1980s, tobacco companies started efforts to build coalitions with alcohol and other industries to oppose cigarette excise taxes, clean indoor air policies, and tobacco advertising and promotion constraints. Alcohol companies were often identified as a key partner and source of financial support for the coalitions. These coalitions had variable success interfering with tobacco control policymaking. Conclusions The combined resources of tobacco and alcohol companies may have affected tobacco control legislation. These alliances helped to create the perception that there is a broader base of opposition to tobacco control. Advocates should be aware of the covert alliances between tobacco, alcohol, and other industries and expose them to correct this misperception. PMID:23587076

  4. THE SHEFFIELD ALCOHOL POLICY MODEL - A MATHEMATICAL DESCRIPTION.

    PubMed

    Brennan, Alan; Meier, Petra; Purshouse, Robin; Rafia, Rachid; Meng, Yang; Hill-Macmanus, Daniel; Angus, Colin; Holmes, John

    2014-09-30

    This methodology paper sets out a mathematical description of the Sheffield Alcohol Policy Model version 2.0, a model to evaluate public health strategies for alcohol harm reduction in the UK. Policies that can be appraised include a minimum price per unit of alcohol, restrictions on price discounting, and broader public health measures. The model estimates the impact on consumers, health services, crime, employers, retailers and government tax revenues. The synthesis of public and commercial data sources to inform the model structure is described. A detailed algebraic description of the model is provided. This involves quantifying baseline levels of alcohol purchasing and consumption by age and gender subgroups, estimating the impact of policies on consumption, for example, using evidence on price elasticities of demand for alcohol, quantification of risk functions relating alcohol consumption to harms including 47 health conditions, crimes, absenteeism and unemployment, and finally monetary valuation of the consequences. The results framework, shown for a minimum price per unit of alcohol, has been used to provide policy appraisals for the UK government policy-makers. In discussion and online appendix, we explore issues around valuation and scope, limitations of evidence/data, how the framework can be adapted to other countries and decisions, and ongoing plans for further development. © 2014 The Authors. Health Economics published by John Wiley & Sons Ltd. PMID:25270223

  5. THE SHEFFIELD ALCOHOL POLICY MODEL - A MATHEMATICAL DESCRIPTION.

    PubMed

    Brennan, Alan; Meier, Petra; Purshouse, Robin; Rafia, Rachid; Meng, Yang; Hill-Macmanus, Daniel; Angus, Colin; Holmes, John

    2014-09-30

    This methodology paper sets out a mathematical description of the Sheffield Alcohol Policy Model version 2.0, a model to evaluate public health strategies for alcohol harm reduction in the UK. Policies that can be appraised include a minimum price per unit of alcohol, restrictions on price discounting, and broader public health measures. The model estimates the impact on consumers, health services, crime, employers, retailers and government tax revenues. The synthesis of public and commercial data sources to inform the model structure is described. A detailed algebraic description of the model is provided. This involves quantifying baseline levels of alcohol purchasing and consumption by age and gender subgroups, estimating the impact of policies on consumption, for example, using evidence on price elasticities of demand for alcohol, quantification of risk functions relating alcohol consumption to harms including 47 health conditions, crimes, absenteeism and unemployment, and finally monetary valuation of the consequences. The results framework, shown for a minimum price per unit of alcohol, has been used to provide policy appraisals for the UK government policy-makers. In discussion and online appendix, we explore issues around valuation and scope, limitations of evidence/data, how the framework can be adapted to other countries and decisions, and ongoing plans for further development. © 2014 The Authors. Health Economics published by John Wiley & Sons Ltd.

  6. 27 CFR 22.113 - Receipt of tax-free alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...

  7. 27 CFR 22.113 - Receipt of tax-free alcohol.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...

  8. 27 CFR 22.113 - Receipt of tax-free alcohol.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...

  9. Alcohol Policies. European Series No. 18.

    ERIC Educational Resources Information Center

    Grant, Marcus, Ed.

    This book examines alcohol control policies in Europe in an effort to present an integrated approach to the question of policy formation; analyze the past; assess research priorities; suggest the logical sequence of stages in national policy development; examine the role of economics; and demonstrate that alcohol policies are practical, necessary,…

  10. The effects of US state income inequality and alcohol policies on symptoms of depression and alcohol dependence.

    PubMed

    Henderson, Claire; Liu, Xinhua; Diez Roux, Ana V; Link, Bruce G; Hasin, Deborah

    2004-02-01

    Mental health is likely to be influenced by contextual variables that emerge only at the level of the group. We studied the effect of two such group-level variables, within-state income inequality and alcohol tax policy, on symptoms of current depression and alcohol dependence in a US national sample, controlling for state-level and individual characteristics. A cross-sectional US national probability sample provided the individual-level data. State income data were obtained from the 1990 US census. The Gini coefficient (raw and adjusted) indicated income inequality. Outcome measures included current symptoms of depression and alcohol dependence. Controlling for individual-level variables and state median income, the odds of depressive symptoms was not positively associated with state income inequality. Controlling for individual-level variables, state median income and alcohol distribution method, a weak negative association between Gini and alcohol dependence was observed in women, but this association disappeared after additional adjustment for beer tax. No association was observed in men. Higher state beer tax was significantly associated with lower prevalence of alcohol dependence symptoms for both men and women. The results suggest that state income inequality does not increase the experience of alcohol dependence or depression symptoms. However, evidence was found for a protective effect of increased beer taxation against alcohol dependence symptoms, suggesting the need to further consider the impact of alcohol policies on alcohol use disorders.

  11. 27 CFR 22.93 - Equipment for recovery and restoration of tax-free alcohol.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... restoration of tax-free alcohol. 22.93 Section 22.93 Alcohol, Tobacco Products and Firearms ALCOHOL AND... Premises and Equipment § 22.93 Equipment for recovery and restoration of tax-free alcohol. (a) Location... restoration of tax-free alchohol shall be constructed and secured in such a manner as to prevent...

  12. 27 CFR 22.93 - Equipment for recovery and restoration of tax-free alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... restoration of tax-free alcohol. 22.93 Section 22.93 Alcohol, Tobacco Products and Firearms ALCOHOL AND... Premises and Equipment § 22.93 Equipment for recovery and restoration of tax-free alcohol. (a) Location... restoration of tax-free alchohol shall be constructed and secured in such a manner as to prevent...

  13. Policy Statement on Illicit Drugs and Alcohol.

    ERIC Educational Resources Information Center

    Saint John's College, Annapolis, MD.

    This is a statement of policy on illicit drugs and alcohol for Saint John's College, Annapolis, Maryland, to be distributed to students and employees. Initially the terms individual, student, employee, and illicit drug are formally defined. The section on alcoholic beverages lists ten policies regarding individual conduct and possession by…

  14. Substance and Alcohol Abuse Policy for Employees.

    ERIC Educational Resources Information Center

    Westminster Coll. of Salt Lake City, UT.

    This brochure sets forth the policy on drug and alcohol abuse for employees of Westminster College of Salt Lake City (Utah). The first section of the booklet contains the school's policy prohibiting the use of illegal drugs and prohibiting the use of alcohol except where approval has been granted. This section also describes the counseling,…

  15. Substance and Alcohol Abuse Policy for Students.

    ERIC Educational Resources Information Center

    Dublin Univ. (Ireland). Dept. of Teacher Education.

    This brochure sets forth the policy on drug and alcohol abuse for students of Westminster College of Salt Lake City (Utah). The first section of the booklet contains the school's policy prohibiting the use of illegal drugs and of alcohol except where approval has been granted. This section also describes the counseling, treatment and…

  16. 27 CFR 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Alcohol and Tobacco Tax and Trade Bureau Officers. 26.37 Section 26.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO...

  17. 27 CFR 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Alcohol and Tobacco Tax and Trade Bureau Officers. 26.37 Section 26.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO...

  18. Alcohol Policies and Alcoholic Cirrhosis Mortality in the United States

    PubMed Central

    Xuan, Ziming; Blanchette, Jason G.; Heeren, Timothy C.; Swahn, Monica H.; Naimi, Timothy S.

    2015-01-01

    Introduction Stronger alcohol policies predict decreased alcohol consumption and binge drinking in the United States. We examined the relationship between the strength of states’ alcohol policies and alcoholic cirrhosis mortality rates. Methods We used the Alcohol Policy Scale (APS), a validated assessment of policies of the 50 US states and Washington DC, to quantify the efficacy and implementation of 29 policies. State APS scores (theoretical range, 0–100) for each year from 1999 through 2008 were compared with age-adjusted alcoholic cirrhosis death rates that occurred 3 years later. We used Poisson regression accounting for state-level clustering and adjusting for race/ethnicity, college education, insurance status, household income, religiosity, policing rates, and urbanization. Results Age-adjusted alcoholic cirrhosis mortality rates varied significantly across states; they were highest among males, among residents in states in the West census region, and in states with a high proportion of American Indians/Alaska Natives (AI/ANs). Higher APS scores were associated with lower mortality rates among females (adjusted incidence rate ratio [IRR], 0.91 per 10-point increase in APS score; 95% confidence interval [95% CI], 0.84–0.99) but not among males (adjusted IRR, 0.97; 95% CI, 0.90–1.04). Among non-AI/AN decedents, higher APS scores were also associated with lower alcoholic cirrhosis mortality rates among both sexes combined (adjusted IRR, 0.89; 95% CI, 0.82–0.97). Policies were more strongly associated with lower mortality rates among those living in the Northeast and West census regions than in other regions. Conclusions Stronger alcohol policy environments are associated with lower alcoholic cirrhosis mortality rates. Future studies should identify underlying reasons for racial/ethnic and regional differences in this relationship. PMID:26469950

  19. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  20. Alcohol policy and harm reduction in Australia.

    PubMed

    Loxley, Wendy; Gray, Dennis; Wilkinson, Celia; Chikritzhs, Tanya; Midford, Richard; Moore, David

    2005-11-01

    With consultations having been held across Australia this year as part of the process of developing a new National Alcohol Strategy, it seemed timely to invite my colleagues from the National Drug Research Institute who are experts in the alcohol field to write this Harm Reduction Digest. The authors have canvassed a range of alcohol policy options and discussed their effectiveness in reducing harm for what is arguably Australia's number one drug problem. Australia's response to alcohol and other drug problems has, historically, been based on 'harm minimization--incorporating supply reduction, demand reduction and harm reduction'. At this time where the policy options for alcohol are being set for the next 5 years in a climate of 'small government', removing restrictions of 'fair competition' in business and a belief in the free market, what does the research have to say about recommended policies and strategies to reduce alcohol-related harm? PMID:16361215

  1. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND...

  2. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND...

  3. 27 CFR 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alcohol and Tobacco Tax and Trade Bureau Officers. 26.37 Section 26.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO...

  4. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND...

  5. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND...

  6. 27 CFR 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Alcohol and Tobacco Tax and Trade Bureau Officers. 26.37 Section 26.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO...

  7. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND...

  8. 27 CFR 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Alcohol and Tobacco Tax and Trade Bureau Officers. 26.37 Section 26.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO...

  9. Carbon Taxes. A Review of Experience and Policy Design Considerations

    SciTech Connect

    Sumner, Jenny; Bird, Lori; Smith, Hillary

    2009-12-01

    State and local governments in the United States are evaluating a wide range of policies to reduce carbon emissions, including, in some instances, carbon taxes, which have existed internationally for nearly 20 years. This report reviews existing carbon tax policies both internationally and in the United States. It also analyzes carbon policy design and effectiveness. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure emissions reduction goals are achieved. Emission reductions that are due to carbon taxes can be difficult to measure, though some jurisdictions have quantified reductions in overall emissions and other jurisdictions have examined impacts that are due to programs funded by carbon tax revenues.

  10. Carbon Taxes: A Review of Experience and Policy Design Considerations

    SciTech Connect

    Sumner, J.; Bird, L.; Smith, H.

    2009-12-01

    State and local governments in the United States are evaluating a wide range of policies to reduce carbon emissions, including, in some instances, carbon taxes, which have existed internationally for nearly 20 years. This report reviews existing carbon tax policies both internationally and in the United States. It also analyzes carbon policy design and effectiveness. Design considerations include which sectors to tax, where to set the tax rate, how to use tax revenues, what the impact will be on consumers, and how to ensure emissions reduction goals are achieved. Emission reductions that are due to carbon taxes can be difficult to measure, though some jurisdictions have quantified reductions in overall emissions and other jurisdictions have examined impacts that are due to programs funded by carbon tax revenues.

  11. Effectiveness and cost-effectiveness of policies and programmes to reduce the harm caused by alcohol.

    PubMed

    Anderson, Peter; Chisholm, Dan; Fuhr, Daniela C

    2009-06-27

    This paper reviews the evidence for the effectiveness and cost-effectiveness of policies and programmes to reduce the harm caused by alcohol, in the areas of education and information, the health sector, community action, driving while under the influence of alcohol (drink-driving), availability, marketing, pricing, harm reduction, and illegally and informally produced alcohol. Systematic reviews and meta-analyses show that policies regulating the environment in which alcohol is marketed (particularly its price and availability) are effective in reducing alcohol-related harm. Enforced legislative measures to reduce drink-driving and individually directed interventions to already at-risk drinkers are also effective. However, school-based education does not reduce alcohol-related harm, although public information and education-type programmes have a role in providing information and in increasing attention and acceptance of alcohol on political and public agendas. Making alcohol more expensive and less available, and banning alcohol advertising, are highly cost-effective strategies to reduce harm. In settings with high amounts of unrecorded production and consumption, increasing the proportion of alcohol that is taxed could be a more effective pricing policy than a simple increase in tax.

  12. Effectiveness and cost-effectiveness of policies and programmes to reduce the harm caused by alcohol.

    PubMed

    Anderson, Peter; Chisholm, Dan; Fuhr, Daniela C

    2009-06-27

    This paper reviews the evidence for the effectiveness and cost-effectiveness of policies and programmes to reduce the harm caused by alcohol, in the areas of education and information, the health sector, community action, driving while under the influence of alcohol (drink-driving), availability, marketing, pricing, harm reduction, and illegally and informally produced alcohol. Systematic reviews and meta-analyses show that policies regulating the environment in which alcohol is marketed (particularly its price and availability) are effective in reducing alcohol-related harm. Enforced legislative measures to reduce drink-driving and individually directed interventions to already at-risk drinkers are also effective. However, school-based education does not reduce alcohol-related harm, although public information and education-type programmes have a role in providing information and in increasing attention and acceptance of alcohol on political and public agendas. Making alcohol more expensive and less available, and banning alcohol advertising, are highly cost-effective strategies to reduce harm. In settings with high amounts of unrecorded production and consumption, increasing the proportion of alcohol that is taxed could be a more effective pricing policy than a simple increase in tax. PMID:19560605

  13. State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

    SciTech Connect

    Lantz, E.; Doris, E.

    2009-10-01

    As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited state tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.

  14. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study

    PubMed Central

    Meier, Petra S.; Holmes, John; Angus, Colin; Ally, Abdallah K.; Meng, Yang; Brennan, Alan

    2016-01-01

    Introduction While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO “best buy” intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. Methods and Findings An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on

  15. College Student Perceptions on Campus Alcohol Policies and Consumption Patterns

    ERIC Educational Resources Information Center

    Marshall, Brenda L.; Roberts, Katherine J.; Donnelly, Joseph W.; Rutledge, Imani N.

    2011-01-01

    Environmental strategies for colleges and universities to reduce alcohol consumption among their students include the development and enforcement of campus alcohol policies. This study examines students' knowledge and attitudes toward campus alcohol policies and how they relate to alcohol consumption and alcohol social norms. A sample of 422…

  16. WEAKENING OF ONE MORE ALCOHOL CONTROL PILLAR: A REVIEW OF THE EFFECTS OF THE ALCOHOL TAX CUTS IN FINLAND IN 2004

    PubMed Central

    Mäkelä, Pia; Österberg, Esa

    2010-01-01

    Aims To review the consequences of the changes in Finnish alcohol policy in 2004, when quotas for travellers’ tax free imports of alcoholic beverages from other European Union (EU) countries were abolished, Estonia joined the EU, and excise duties on alcoholic beverages were reduced by one-third, on the average. Design A review of published research and routinely available data. Setting Finland. Measurements Prices of alcoholic beverages, recorded and unrecorded alcohol consumption, data on criminality and other police statistics, alcohol-related deaths and hospitalizations, service use. Findings Alcohol consumption increased 10% in 2004, clearly more than in the early 2000’s. With few exceptions, alcohol-related harms increased. Alcohol-induced liver disease deaths increased the most, by 46% in 2004–2006 compared to 2001–2003, which indicates a strong effect on pre-2004 heavy drinkers. Consumption and harms increased most among middle-aged and older segments of the population, and in the worst-off parts of the population in particular. Conclusions Alcohol taxation and alcohol prices affect consumption and related harms, and heavy drinkers are responsive to price. In Finland in 2004, the worst-off parts of the population paid the highest price in terms of health for cuts in alcohol prices. The removal of travellers’ import quotas, which was an inherent part of creating the single European market, had serious public health consequences in Finland. PMID:19335654

  17. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study

    PubMed Central

    Meier, Petra S.; Holmes, John; Angus, Colin; Ally, Abdallah K.; Meng, Yang; Brennan, Alan

    2016-01-01

    Introduction While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO “best buy” intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. Methods and Findings An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on

  18. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  19. How to Reduce Property Taxes. Texas Trilogy on Public Education and Taxes. Policy Brief No. 3

    ERIC Educational Resources Information Center

    Lavine, Dick

    2006-01-01

    This is the third in a trilogy of policy briefs discussing education and taxation. The first brief explained Texas' need to increase its investment in public education. The second brief explained how a Texas-style personal income tax is the best way both to adequately support public education and to reduce reliance on the property tax. That brief…

  20. Public opinion on alcohol policies in the United States: results from a national survey.

    PubMed

    Wagenaar, A C; Harwood, E M; Toomey, T L; Denk, C E; Zander, K M

    2000-01-01

    We surveyed the U.S. non-institutionalized population age 18+ on opinions regarding 23 alcohol control policies (N = 7,021). The cooperation rate among contacted households was 70% and the overall response rate was 54%. Results showed high levels of public support for most alcohol control policies. Over 80% support restrictions on alcohol use in public places, such as parks, beaches, concert venues, and on college campuses. Eighty-two percent support increased alcohol taxes, provided the funds are used for treatment or prevention programs. Over 60% support alcohol advertising and promotion restrictions, such as banning billboard advertising, banning promotion at sporting events, or banning liquor and beer advertising on television. Multivariate regression analyses indicated significant relationships between alcohol policy opinions and a variety of sociodemographic, political orientation, and behavioral measures. However, the absolute differences in alcohol policy support across groups is small. There is a strong base of support for alcohol control policies in the U.S., and such support is found among whites and ethnics of color, young and old, rich and poor, and conservatives, moderates, and liberals.

  1. Tax policy as a lifeline: encouraging blood and organ donation through tax credits.

    PubMed

    Clamon, Joseph B

    2008-01-01

    This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code.

  2. Gender differences in alcohol demand: a systematic review of the role of prices and taxes.

    PubMed

    Nelson, Jon P

    2014-10-01

    Gender differences in drinking patterns are potentially important for public policies, especially policies that rely extensively on higher alcohol taxes and prices. This paper presents a systematic review of alcohol prices and gender differences in drinking and heavy drinking by adults and young adults. Starting with a database of 578 studies of alcohol demand and other outcomes, 15 studies are reviewed of adult drinking including discussion of samples, measurement issues, econometric models, special variables, and key empirical results. A similar discussion is presented for eight studies of drinking by young adults, ages 18-26 years. Four conclusions are obtained from the review. First, adult men have less elastic demands compared with women. Second, there is little or no price response by heavy-drinking adults, regardless of gender. Third, although the sample is small, price might be important for drinking participation by young adults. Fourth, the results strongly suggest that heavy drinking by young adults, regardless of gender, is not easily dissuaded by higher prices. Policy implications, primary study limitations, and suggestions for future research are discussed.

  3. Global Alcohol Producers, Science, and Policy: The Case of the International Center for Alcohol Policies

    PubMed Central

    2012-01-01

    In this article, I document strategies used by alcohol producers to influence national and global science and policy. Their strategies include producing scholarly publications with incomplete, distorted views of the science underlying alcohol policies; pressuring national and international governmental institutions; and encouraging collaboration of public health researchers with alcohol industry–funded organizations and researchers. I conclude with a call for an enhanced research agenda drawing on sources seldom used by public health research, more focused resourcing of global public health bodies such as the World Health Organization to counterbalance industry initiatives, development of technical assistance and other materials to assist countries with effective alcohol-control strategies, and further development of an ethical stance regarding collaboration with industries that profit from unhealthy consumption of their products. PMID:22095330

  4. Measuring the Strength of State-Level Alcohol Control Policies

    PubMed Central

    Erickson, Darin J.; Lenk, Kathleen M.; Toomey, Traci L.; Nelson, Toben F.; Jones-Webb, Rhonda; Mosher, James F.

    2014-01-01

    Purpose We describe a multi-step method of coding the strength of 18 alcohol policies included in the Alcohol Policy Information System for each of the 50 states. Method After thoroughly reviewing each policy area, we chose components that were most important in categorizing the strength or restrictiveness of the policy using the following criteria: overall reach, enforceability, and implementation. We determined a unique coding scheme for each policy area. Results The total number of categories per policy area ranged from two to six, with categories numbered in an ordered sequence from least to most restrictive. We provide three examples of our coding schemes: Keg Registration, Underage Possession, and Sunday Sales. We also rank the states on their alcohol policy sum score. Discussion This study demonstrates how alcohol policies can be measured quantitatively, an important step for assessing the effects of alcohol policies on various outcomes. PMID:25574422

  5. Alcohol Policy Considerations for Indian Reservations and Bordertown Communities.

    ERIC Educational Resources Information Center

    May, Philip A.

    1992-01-01

    Alcohol abuse and alcoholism are the leading health problems among American Indian communities. Public policy options that address these problems include controlling the supply of alcoholic beverages; shaping drinking practices directly; or reducing physical and social environmental risks. Discusses alcohol-related death rates and community…

  6. Tax policy and equipment leasing after TEFRA.

    PubMed

    Warren, A C; Auerbach, A J

    1983-05-01

    The Tax Equity and Fiscal Responsibility Act of 1982 substantially modified the "safe harbor" leasing provisions enacted by the Economic Recovery Tax Act of 1981. In this Comment, Professors Warren and Auerbach argue that the modifications did not remedy the defects they identified in an earlier Article and that a new category of "finance leases" may prove to be nearly as valuable for some taxpayers as were safe harbor leases before the 1982 changes.

  7. Cross-border health and productivity effects of alcohol policies.

    PubMed

    Johansson, Per; Pekkarinen, Tuomas; Verho, Jouko

    2014-07-01

    This paper studies the cross-border health and productivity effects of alcohol taxes. We estimate the effect of a large cut in the Finnish alcohol tax on mortality, alcohol-related illnesses and work absenteeism in Sweden. This tax cut led to large differences in the prices of alcoholic beverages between these two countries and to a considerable increase in cross-border shopping. The effect is identified using differences-in-differences strategy where changes in these outcomes in regions near the Finnish border are compared to changes in other parts of northern Sweden. We use register data where micro level data on deaths, hospitalisations and absenteeism is merged to population-wide micro data on demographics and labour market outcomes. Our results show that the Finnish tax cut did not have any clear effect on mortality or alcohol-related hospitalisations in Sweden. However, we find that workplace absenteeism increased by 9% for males and by 15% for females near the Finnish border as a result of the tax cut.

  8. Cross-border health and productivity effects of alcohol policies.

    PubMed

    Johansson, Per; Pekkarinen, Tuomas; Verho, Jouko

    2014-07-01

    This paper studies the cross-border health and productivity effects of alcohol taxes. We estimate the effect of a large cut in the Finnish alcohol tax on mortality, alcohol-related illnesses and work absenteeism in Sweden. This tax cut led to large differences in the prices of alcoholic beverages between these two countries and to a considerable increase in cross-border shopping. The effect is identified using differences-in-differences strategy where changes in these outcomes in regions near the Finnish border are compared to changes in other parts of northern Sweden. We use register data where micro level data on deaths, hospitalisations and absenteeism is merged to population-wide micro data on demographics and labour market outcomes. Our results show that the Finnish tax cut did not have any clear effect on mortality or alcohol-related hospitalisations in Sweden. However, we find that workplace absenteeism increased by 9% for males and by 15% for females near the Finnish border as a result of the tax cut. PMID:24792191

  9. Alcohol and alcohol-related harm in China: policy changes needed.

    PubMed

    Tang, Yi-lang; Xiang, Xiao-jun; Wang, Xu-yi; Cubells, Joseph F; Babor, Thomas F; Hao, Wei

    2013-04-01

    In China, alcohol consumption is increasing faster than anywhere else in the world. A steady increase in alcohol production has also been observed in the country, together with a rise in alcohol-related harm. Despite these trends, China's policies on the sale and consumption of alcoholic beverages are weak compared with those of other countries in Asia. Weakest of all are its policies on taxation, drink driving laws, alcohol sale to minors and marketing licenses. The authors of this descriptive paper draw attention to the urgent need for public health professionals and government officials in China to prioritize population surveillance, research and interventions designed to reduce alcohol use disorders. They describe China's current alcohol policies and recent trends in alcohol-related harm and highlight the need for health officials to conduct a thorough policy review from a public health perspective, using as a model the World Health Organization's global strategy to reduce the harmful use of alcohol.

  10. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  11. Alcohol use patterns, problems and policies in Malaysia.

    PubMed

    Jernigan, D H; Indran, S K

    1997-12-01

    The roots of Malaysia's drinking patterns lie in the introduction of most forms of alcohol by Europeans. Although Malaysia today has relatively low per capita alcohol consumption, available studies and interviews with alcohol industry officials point to a small segment of the population that drinks heavily and causes and experiences substantial alcohol related-problems. Indians are over-represented in this sub-population, but studies also reveal substantial drinking problems among Chinese and Malays. Government officials categorize alcohol as an Indian problem. The government devotes little resources to monitoring drinking patterns, use or problems; or to preventing, treating or educating the public about alcohol-related problems. Alcohol-producing transnational corporations own shares of all of Malaysia's major alcohol producers. In the face of high alcohol taxes and a ban on broadcast advertising of alcoholic beverages, these companies market alcohol aggressively, making health claims, targeting heavy drinkers and encouraging heavy drinking, employing indirect advertising, and using women in seductive poses and occupations to attract the mostly male drinking population. Monitoring of the country's alcohol problems is greatly needed in order to establish alcohol consumption more clearly as a national health and safety issue, while stronger controls and greater corporate responsibility are required to control alcohol marketing.

  12. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  13. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  14. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  15. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  16. 48 CFR 829.202-70 - Tax exemptions for alcohol products.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... tax under the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations (see 27 CFR 19.538 and 19.539... in the possession of the medical center (see 27 CFR 22.161 and 22.162). (c) Wine. No tax exemption... which wine is to be used (see 27 CFR 24.293). An extra copy of a properly executed purchase order may...

  17. Are Alcohol Policies Associated with Alcohol Consumption in Low- and Middle-Income Countries?

    PubMed Central

    Cook, Won Kim; Bond, Jason; Greenfield, Thomas K.

    2014-01-01

    Aims To examine the associations between alcohol control policies in four regulatory domains with alcohol consumption in low- and middle-income countries (LAMICs), controlling for country-level living standards and drinking patterns. Design Cross-sectional analyses of individual-level alcohol consumption survey data and country-level alcohol policies using multi-level modeling Setting Data from 15 LAMICs collected in the Gender, Alcohol, and Culture: an International Study (GENACIS) Participants Persons aged 18–65 Measurements Alcohol policy data compiled by the World Health Organization; individual-level current drinking status, usual quantity and frequency of drinking, binge drinking frequency, and total drinking volume; Gross Domestic Product based on purchasing power parity (GDP-PPP) per capita; detrimental drinking pattern scale; and age and gender as individual-level covariates Findings Alcohol policies regulating the physical availability of alcohol, particularly those concerning business hours or involving a licensing system for off-premises alcohol retail sales, as well as minimum legal drinking age, were the most consistent predictors of alcohol consumption. Aggregate relative alcohol price levels were inversely associated with all drinking variables (p<.05) except drinking volume. Greater restrictions on alcohol advertising, particularly beer advertising, were inversely associated with alcohol consumption (p<.05). Policies that set legal blood alcohol concentration (BAC) limits for drivers and random breath testing to enforce BAC limits were not significantly associated with alcohol consumption. Conclusions Alcohol policies that regulate the physical availability of alcohol are associated with lower alcohol consumption in low- and middle-income countries. PMID:24716508

  18. What should be done about policy on alcohol pricing and promotions? Australian experts’ views of policy priorities: a qualitative interview study

    PubMed Central

    2013-01-01

    Background Alcohol policy priorities in Australia have been set by the National Preventative Health Task Force, yet significant reform has not occurred. News media coverage of these priorities has not reported public health experts as in agreement and Government has not acted upon the legislative recommendations made. We investigate policy experts’ views on alcohol policy priorities with a view to establishing levels of accord and providing suggestions for future advocates. Methods We conducted semi-structured in depth interviews with alcohol policy experts and advocates around Australia. Open-ended questions examined participants’ thoughts on existing policy recommendations, obvious policy priorities and specifically, the future of national reforms to price and promotions policies. All transcripts were analysed for major themes and points of agreement or disagreement. Results Twenty one alcohol policy experts agreed that pricing policies are a top national priority and most agreed that “something should be done” about alcohol advertising. Volumetric taxation and minimum pricing were regarded as the most important price policies, yet differences emerged in defining the exact form of a proposed volumetric tax. Important differences in perspective emerged regarding alcohol promotions, with lack of agreement about the preferred form regulations should take, where to start and who the policy should be directed at. Very few discussed online advertising and social networks. Conclusions Despite existing policy collaborations, a clear ‘cut through’ message is yet to be endorsed by all alcohol control advocates. There is a need to articulate and promote in greater detail the specifics of policy reforms to minimum pricing, volumetric taxation and restrictions on alcohol advertising, particularly regarding sporting sponsorships and new media. PMID:23800324

  19. How to Reduce Property Taxes. Policy Brief No. 3

    ERIC Educational Resources Information Center

    Center for Public Policy Priorities, 2006

    2006-01-01

    This is the third in a trilogy of policy briefs discussing education and taxation. In their first brief, the authors explain the state's need to increase its investment in public education. In their second, they explain how a Texas-style personal income tax is the best way both to adequately support public education and to reduce reliance on the…

  20. Vested Interests in Addiction Research and Policy Alcohol policies out of context: drinks industry supplanting government role in alcohol policies in sub-Saharan Africa

    PubMed Central

    Bakke, Øystein; Endal, Dag

    2010-01-01

    Background In this paper, we describe an analysis of alcohol policy initiatives sponsored by alcohol producer SABMiller and the International Center on Alcohol Policies, an alcohol industry-funded organization. In a number of sub-Saharan countries these bodies have promoted a ‘partnership’ role with governments to design national alcohol policies. Methodology A comparison was conducted of four draft National Alcohol Policy documents from Lesotho, Malawi, Uganda and Botswana using case study methods. Findings The comparison indicated that the four drafts are almost identical in wording and structure and that they are likely to originate from the same source. Conclusions The processes and the draft policy documents reviewed provide insights into the methods, as well as the strategic and political objectives of the multi-national drinks industry. This initiative reflects the industry's preferred version of a national alcohol policy. The industry policy vision ignores, or chooses selectively from, the international evidence base on alcohol prevention developed by independent alcohol researchers and disregards or minimizes a public health approach to alcohol problems. The policies reviewed maintain a narrow focus on the economic benefits from the trade in alcohol. In terms of alcohol problems (and their remediation) the documents focus upon individual drinkers, ignoring effective environmental interventions. The proposed policies serve the industry's interests at the expense of public health by attempting to enshrine ‘active participation of all levels of the beverage alcohol industry as a key partner in the policy formulation and implementation process’. PMID:20078460

  1. 19 CFR 24.4 - Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. 24.4 Section 24... estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. (a) Application to defer. An importer, including a transferee of alcoholic beverages in a Customs bonded...

  2. 19 CFR 24.4 - Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. 24.4 Section 24... estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. (a) Application to defer. An importer, including a transferee of alcoholic beverages in a Customs bonded...

  3. 19 CFR 24.4 - Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. 24.4 Section 24... estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. (a) Application to defer. An importer, including a transferee of alcoholic beverages in a Customs bonded...

  4. Policy and Procedures Related to Drug and Alcohol Use.

    ERIC Educational Resources Information Center

    Gwynedd-Mercy Coll., Gwynedd Valley, PA.

    This is a statement of policy and procedures for drug and alcohol use at Gwynedd-Mercy College (Pennsylvania). A brief first section states the campus prohibition of possession or consumption of illegal drugs and alcoholic beverages. Several guidelines are listed, first, for special events at which alcoholic beverages may be consumed by those 21…

  5. Alcohol industry influence on UK alcohol policy: A new research agenda for public health

    PubMed Central

    Hawkins, Benjamin; Holden, Chris; McCambridge, Jim

    2012-01-01

    The British government has been criticised for according industry interests too much weight in alcohol policy-making. Consequently, it has been argued that alcohol strategy in the UK is built around policies for which the evidence base is weak. This has clear implications for public health. The purpose of this commentary is to map recent developments in UK alcohol policy and related debates within the alcohol policy literature, thus laying the foundations for a systematic examination of the influence of the alcohol industry on alcohol policy. It highlights the changing structure of the industry and summarises what is known about the positions and strategies of industry actors towards alcohol policy. In so doing, it aims to contribute not just to debates about alcohol policy, but to a broader understanding of health policy processes and the relationships between government and other stakeholders. It advances a new research agenda focused on the role of corporate actors in the field of alcohol policy and public health more broadly. PMID:22815594

  6. Abuse Prevention Policy on Alcohol and Other Drugs.

    ERIC Educational Resources Information Center

    Mississippi Univ., University.

    This document presents the University of Mississippi's campus drug and alcohol prevention policy. A four page folder details policy and regulations including: Mississippi law regarding alcohol and other drugs (e.g., penalties for trafficking and possession), university disciplinary sanctions, health risks of drug abuse, and counseling and…

  7. High Alcohol Concentration Products Associated With Poverty and State Alcohol Policies

    PubMed Central

    Thombs, Dennis L.; Wagenaar, Alexander C.; Xuan, Ziming; Aryal, Subhash

    2015-01-01

    Objectives. We examined the associations among zip code demographics, the state alcohol policy environment, and the retail outlet availability of multiple fruit-flavored alcoholic drinks in a can (MFAC). Methods. In a nationally representative sample of zip codes (n = 872), we merged data from 4 sources: publicly available marketing information from 2 major MFAC producers, the US Census Bureau, state alcohol regulatory agencies, and recent research on state alcohol policies. We used zero-inflated negative binomial regression models to examine MFAC outlet availability in the United States. Results. More than 98% of MFAC outlets were off-premises alcohol establishments. After we controlled for population size and the number of licensed on- and off-premises alcohol outlets within zip codes, more families below the poverty line and weaker state alcohol control policies were associated with greater MFAC outlet availability. Conclusions. Economic conditions and alcohol policy environment appeared to be related to MFAC outlet availability, after adjusting for the general availability of alcohol. Research is needed to determine whether MFACs are disproportionately contributing to alcohol-related harm in socially and economically disadvantaged communities. Policies to better regulate the off-premises sale of alcohol are needed. PMID:26180984

  8. Effects of a 2009 Illinois Alcohol Tax Increase on Fatal Motor Vehicle Crashes

    PubMed Central

    Livingston, Melvin D.; Staras, Stephanie S.

    2015-01-01

    Objectives. We examined the effects of a 2009 increase in alcohol taxes in Illinois on alcohol-related fatal motor vehicle crashes. Methods. We used an interrupted time-series design, with intrastate and cross-state comparisons and measurement derived from driver alcohol test results, for 104 months before and 28 months after enactment. Our analyses used autoregressive moving average and generalized linear mixed Poisson models. We examined both population-wide effects and stratifications by alcohol level, age, gender, and race. Results. Fatal alcohol-related motor vehicle crashes declined 9.9 per month after the tax increase, a 26% reduction. The effect was similar for alcohol-impaired drivers with positive alcohol levels lower than 0.15 grams per deciliter (−22%) and drivers with very high alcohol levels of 0.15 or more (−25%). Drivers younger than 30 years showed larger declines (−37%) than those aged 30 years and older (−23%), but gender and race stratifications did not significantly differ. Conclusions. Increases in alcohol excise taxes, such as the 2009 Illinois act, could save thousands of lives yearly across the United States as part of a comprehensive strategy to reduce alcohol-impaired driving. PMID:25790414

  9. A Review of Existing Studies Reporting the Negative Effects of Alcohol Access and Positive Effects of Alcohol Control Policies on Interpersonal Violence.

    PubMed

    Fitterer, Jessica L; Nelson, Trisalyn A; Stockwell, Timothy

    2015-01-01

    Alcohol consumption often leads to elevated rates of violence yet alcohol access policies continue to relax across the globe. Our review establishes the extent alcohol policy can moderate violent crime through alcohol availability restrictions. Results were informed from comprehensive selection of peer-reviewed journals from 1950 to October 2015. Our search identified 87 relevant studies on alcohol access and violence conducted across 12 countries. Seventeen studies included quasi-control design, and 23 conducted intervention analysis. Seventy-one (82%) reported a significant relationship between alcohol access and violent offenses. Alcohol outlet studies reported the greatest percentage of significant results (93%), with trading hours (63%), and alcohol price following (58%). Results from baseline studies indicated the effectiveness of increasing the price of commonly consumed alcohol, restricting the hours of alcohol trading, and limiting the number of alcohol outlets per region to prevent violent offenses. Unclear are the effects of tax reductions, restriction of on-premises re-entry, and different outlet types on violent crime. Further, the generalization of statistics over broad areas and the low number of control/intervention studies poses some concern for confounding or correlated effects on study results, and amount of information for local-level prevention of interpersonal violence. Future studies should focus on gathering longitudinal data, validating models, limiting crime data to peak drinking days and times, and wherever possible collecting the joint distribution between violent crime, intoxication, and place. A greater uptake of local-level analysis will benefit studies comparing the influence of multiple alcohol establishment types by relating the location of a crime to establishment proximity. Despite, some uncertainties particular studies showed that even modest policy changes, such as 1% increases in alcohol price, 1 h changes to closing times

  10. A Review of Existing Studies Reporting the Negative Effects of Alcohol Access and Positive Effects of Alcohol Control Policies on Interpersonal Violence.

    PubMed

    Fitterer, Jessica L; Nelson, Trisalyn A; Stockwell, Timothy

    2015-01-01

    Alcohol consumption often leads to elevated rates of violence yet alcohol access policies continue to relax across the globe. Our review establishes the extent alcohol policy can moderate violent crime through alcohol availability restrictions. Results were informed from comprehensive selection of peer-reviewed journals from 1950 to October 2015. Our search identified 87 relevant studies on alcohol access and violence conducted across 12 countries. Seventeen studies included quasi-control design, and 23 conducted intervention analysis. Seventy-one (82%) reported a significant relationship between alcohol access and violent offenses. Alcohol outlet studies reported the greatest percentage of significant results (93%), with trading hours (63%), and alcohol price following (58%). Results from baseline studies indicated the effectiveness of increasing the price of commonly consumed alcohol, restricting the hours of alcohol trading, and limiting the number of alcohol outlets per region to prevent violent offenses. Unclear are the effects of tax reductions, restriction of on-premises re-entry, and different outlet types on violent crime. Further, the generalization of statistics over broad areas and the low number of control/intervention studies poses some concern for confounding or correlated effects on study results, and amount of information for local-level prevention of interpersonal violence. Future studies should focus on gathering longitudinal data, validating models, limiting crime data to peak drinking days and times, and wherever possible collecting the joint distribution between violent crime, intoxication, and place. A greater uptake of local-level analysis will benefit studies comparing the influence of multiple alcohol establishment types by relating the location of a crime to establishment proximity. Despite, some uncertainties particular studies showed that even modest policy changes, such as 1% increases in alcohol price, 1 h changes to closing times

  11. A Review of Existing Studies Reporting the Negative Effects of Alcohol Access and Positive Effects of Alcohol Control Policies on Interpersonal Violence

    PubMed Central

    Fitterer, Jessica L.; Nelson, Trisalyn A.; Stockwell, Timothy

    2015-01-01

    Alcohol consumption often leads to elevated rates of violence yet alcohol access policies continue to relax across the globe. Our review establishes the extent alcohol policy can moderate violent crime through alcohol availability restrictions. Results were informed from comprehensive selection of peer-reviewed journals from 1950 to October 2015. Our search identified 87 relevant studies on alcohol access and violence conducted across 12 countries. Seventeen studies included quasi-control design, and 23 conducted intervention analysis. Seventy-one (82%) reported a significant relationship between alcohol access and violent offenses. Alcohol outlet studies reported the greatest percentage of significant results (93%), with trading hours (63%), and alcohol price following (58%). Results from baseline studies indicated the effectiveness of increasing the price of commonly consumed alcohol, restricting the hours of alcohol trading, and limiting the number of alcohol outlets per region to prevent violent offenses. Unclear are the effects of tax reductions, restriction of on-premises re-entry, and different outlet types on violent crime. Further, the generalization of statistics over broad areas and the low number of control/intervention studies poses some concern for confounding or correlated effects on study results, and amount of information for local-level prevention of interpersonal violence. Future studies should focus on gathering longitudinal data, validating models, limiting crime data to peak drinking days and times, and wherever possible collecting the joint distribution between violent crime, intoxication, and place. A greater uptake of local-level analysis will benefit studies comparing the influence of multiple alcohol establishment types by relating the location of a crime to establishment proximity. Despite, some uncertainties particular studies showed that even modest policy changes, such as 1% increases in alcohol price, 1 h changes to closing times

  12. The effectiveness of alcohol policies in 4-year public universities.

    PubMed

    Walter, Gayle; Kowalczyk, John

    2012-04-01

    The objective of this study was to evaluate the type of alcohol policy in place in 4-year public universities against the odds of heavy drinking. Data was collected during the months of April-June 2010 using the Core Alcohol and Drug Survey. The participants included a random sample of undergraduate students from 4 public universities in the Midwest. Two of the universities had policies in place allowing the sale and use of alcohol on campus, and 2 universities had policies in place prohibiting the sale and use of alcohol. There were a total of 186 participants which included 63 males and 123 females. There was statistical significance in gender, age, and participation in sports against the odds of heavy drinking (P < .05). The type of policy in place was not significantly associated with the odds of heavy drinking. Even though there was an association between gender, age, and participation in sports with the odds of heavy drinking among college students in this sample, the type of alcohol policy (wet or dry) had no association. The results demonstrate the need for the implementation of alcohol prevention strategies, in addition to policy, to reduce the number of college students who drink heavily. It may be beneficial to target those alcohol intervention programs to the high risk groups such as males, over the age of 21, and those students who participate in sports.

  13. The epidemiology of college alcohol and gambling policies

    PubMed Central

    Shaffer, Howard J; Donato, Anthony N; LaBrie, Richard A; Kidman, Rachel C; LaPlante, Debi A

    2005-01-01

    Background This article reports the first national assessment of patterns of drinking and gambling-related rulemaking on college campuses (e.g., punitive versus recovery oriented). Analyses relating school policies to known school rates of drinking or gambling identified potentially influential policies. These results can inform and encourage the development of guidelines, or "best practices," upon which schools can base future policy. Methods The college policy information was collected from handbooks, Web sites and supplemental materials of 119 scientifically selected colleges included in the fourth (2001) Harvard School of Public Health College Alcohol Study (CAS). A coding instrument of 40 items measured the scope and focus of school alcohol and gambling policies. This instrument included items to measure the presence of specific policies and establish whether the policies were punitive or rehabilitative. A total of 11 coders followed a process of information extraction, coding and arbitration used successfully in other published studies to codify policy information. Results Although all schools had a student alcohol use policy, only 26 schools (22%) had a gambling policy. Punitive and restrictive alcohol policies were most prevalent; recovery-oriented policies were present at fewer than 30% of schools. Certain alcohol and gambling policies had significant relationships with student binge drinking rates. Conclusions The relative lack of college recovery-oriented policies suggests that schools might be overlooking the value of rehabilitative measures in reducing addictive behaviors among students. Since there are few college gambling-related policies, schools might be missing an opportunity to inform students about the dangers of excessive gambling. PMID:15703082

  14. Public alcohol policy: current directions and new opportunities.

    PubMed

    Rehm, J; Greenfield, T K

    2008-04-01

    Alcohol policy has been shown to have an impact on the incidence and prevalence of alcohol "addiction," or alcohol use disorders (AUDs), as currently defined by the International Classification of Diseases, volume 10, or by the Diagnostic and Statistical Manual of Mental Disorders, fourth edition. We will mainly use the term "addiction" to depict a state involving loss of control over intense urges to consume alcohol, even at the expense of adverse consequences. This definition goes beyond pure "physiological dependence." We will use the term AUD when referring to statistics based on the above-described definitions. In this overview we identify the pathways in the relationship between alcohol policy and addiction, present the empirical evidence, and draw conclusions. Special emphasis will be put on treatment policy. PMID:18305457

  15. Alcohol and pregnancy: do abstinence policies have unintended consequences?

    PubMed

    O'Leary, Colleen M

    2012-01-01

    Most policies and guidelines recommend that women abstain from alcohol during pregnancy. This can be difficult to achieve in developed nations where the majority of women consume alcohol and almost half of pregnancies are unplanned, leading to many pregnancies being exposed to alcohol prior to pregnancy awareness. Concerns have been raised that abstinence policies may lead women in this situation to terminate their pregnancy out of fear that they have harmed their baby; however, the evidence is limited. A recent study found that while few women reported alcohol as the reason for seeking an abortion, in almost all cases where alcohol was the reason, the women were either binge drinking or reported alcohol-related problems and the pregnancy was unplanned.

  16. Towards a global alcohol policy: alcohol, public health and the role of WHO.

    PubMed Central

    Jernigan, D. H.; Monteiro, M.; Room, R.; Saxena, S.

    2000-01-01

    In 1983 the World Health Assembly declared alcohol-related problems to be among the world's major health concerns. Since then, alcohol consumption has risen in developing countries, where it takes a heavy toll. Alcohol-related problems are at epidemic levels in the successor states of the Soviet Union and are responsible for 3.5% of disability-adjusted life years (DALYs) lost globally. Substantial evidence exists of the relationship between the levels and patterns of alcohol consumption on the one hand and the incidence of alcohol-related problems on the other. Over the past 20 years, research has demonstrated the effectiveness of public policies involving, for example, taxation and restrictions on alcohol availability, in reducing alcohol-related problems. In the wake of rapid economic globalization, many of these policies at national and subnational levels have been eroded, often with the support of international financial and development organizations. Development agencies and international trade agreements have treated alcohol as a normal commodity, overlooking the adverse consequences of its consumption on productivity and health. WHO is in a strong position to take the lead in developing a global alcohol policy aimed at reducing alcohol-related problems, providing scientific and statistical support, capacity-building, disseminating effective strategies and collaborating with other international organizations. Such leadership can play a significant part in diminishing the health and social problems associated with alcohol use. PMID:10885168

  17. A Review of Alcohol and Other Drug Control Policy Research

    PubMed Central

    Treno, Andrew J.; Marzell, Miesha; Gruenewald, Paul J.; Holder, Harold

    2014-01-01

    Objective: This article provides a historical review of alcohol and other drug policy research and its impact on public health over the past 75 years. We begin our summary with the state of the field circa 1940 and trace the development across the subsequent decades. We summarize current thinking and suggest possible future directions the field of alcohol and other drug policy may take. Specific topics discussed include the minimum legal drinking age, pricing and taxation, hours and days of sale, outlet density, and privatization effects. The future of drug policy research is also considered. Method: A comprehensive search of the literature identified empirical studies, reviews, and commentaries of alcohol and other drug policy research published from 1940 to 2013 that contributed to the current state of the field. Results: Our review demonstrates the historical emergence of alcohol problems as a public health issue over the early part of the 20th century, the public health policy response to this issue, subsequent research, and current and future research trends. Conclusions: Alcohol and other drug policy research over the last several decades has made great strides in its empirical and theoretical sophistication of evaluating alcohol policy effects. This history is not only remarkable for its analytic complexity, but also for its conceptual sophistication. PMID:24565316

  18. 19 CFR 24.4 - Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. 24.4 Section 24... estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. (a..., or withdrawn from warehouse, for consumption by him during such a period may apply by letter to...

  19. 19 CFR 24.4 - Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. 24.4 Section 24... estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. (a..., or withdrawn from warehouse, for consumption by him during such a period may apply by letter to...

  20. Italy between drinking culture and control policies for alcoholic beverages.

    PubMed

    Allamani, Allaman; Voller, Fabio; Pepe, Pasquale; Baccini, Michela; Massini, Giulia; Cipriani, Francesco

    2014-10-01

    This paper focuses on whether the on-going dramatic decrease in alcohol consumption in Italy, especially of wine, during 1961-2008, was associated with which parallel sociodemographic and economic changes and with alcohol control policies. The study, using both time series (TS) and artificial neural network (ANN)-based analyses documents that its selected sociodemographic and economic factors, and particularly urbanization, had a definite connection with wine consumption decrease, spirits decrease, and the increase in beer consumption over time. On the other hand, control policies showed no effect on the decline in alcohol consumption, since no alcohol control policy existed in Italy between 1960 and 1987. A few policies introduced since 1988 (BAC and sale restrictions during mass events) may have contributed to reducing or to maintaining the on-going reduction. Study limitations are noted and future needed research is suggested.

  1. The Effectiveness of Alcohol Policies in 4-Year Public Universities

    ERIC Educational Resources Information Center

    Walter, Gayle T.

    2010-01-01

    A problem facing American universities is heavy drinking by the student body which results in unintentional injuries and deaths, illegal offenses, sexual assault, altercations, and academic demise. The relationship between the type of alcohol policy enacted on campus and alcohol consumption among undergraduate students attending 4-year public…

  2. Alcohol and alcohol-related harm in China: policy changes needed

    PubMed Central

    Tang, Yi-lang; Xiang, Xiao-jun; Wang, Xu-yi; Cubells, Joseph F; Babor, Thomas F

    2013-01-01

    Abstract In China, alcohol consumption is increasing faster than anywhere else in the world. A steady increase in alcohol production has also been observed in the country, together with a rise in alcohol-related harm. Despite these trends, China’s policies on the sale and consumption of alcoholic beverages are weak compared with those of other countries in Asia. Weakest of all are its policies on taxation, drink driving laws, alcohol sale to minors and marketing licenses. The authors of this descriptive paper draw attention to the urgent need for public health professionals and government officials in China to prioritize population surveillance, research and interventions designed to reduce alcohol use disorders. They describe China’s current alcohol policies and recent trends in alcohol-related harm and highlight the need for health officials to conduct a thorough policy review from a public health perspective, using as a model the World Health Organization’s global strategy to reduce the harmful use of alcohol. PMID:23599550

  3. Effectiveness of Policies Restricting Hours of Alcohol Sales in Preventing Excessive Alcohol Consumption and Related Harms

    PubMed Central

    Hahn, Robert A.; Kuzara, Jennifer L.; Elder, Randy; Brewer, Robert; Chattopadhyay, Sajal; Fielding, Jonathan; Naimi, Timothy S.; Toomey, Traci; Middleton, Jennifer Cook; Lawrence, Briana

    2013-01-01

    Local, state, and national policies that limit the hours that alcoholic beverages may be available for sale might be a means of reducing excessive alcohol consumption and related harms. The methods of the Guide to Community Preventive Services were used to synthesize scientific evidence on the effectiveness of such policies. All of the studies included in this review assessed the effects of increasing hours of sale in on-premises settings (in which alcoholic beverages are consumed where purchased) in high-income nations. None of the studies was conducted in the U.S. The review team’s initial assessment of this evidence suggested that changes of less than 2 hours were unlikely to significantly affect excessive alcohol consumption and related harms; to explore this hypothesis, studies assessing the effects of changing hours of sale by less than 2 hours and by 2 or more hours were assessed separately. There was sufficient evidence in ten qualifying studies to conclude that increasing hours of sale by 2 or more hours increases alcohol-related harms. Thus, disallowing extensions of hours of alcohol sales by 2 or more should be expected to prevent alcohol-related harms, while policies decreasing hours of sale by 2 hours or more at on-premises alcohol outlets may be an effective strategy for preventing alcohol-related harms. The evidence from six qualifying studies was insufficient to determine whether increasing hours of sale by less than 2 hours increases excessive alcohol consumption and related harms. PMID:21084080

  4. How to Calculate the Costs or Savings of Tax Credit Voucher Policies. NEPC Policy Memo

    ERIC Educational Resources Information Center

    Welner, Kevin

    2011-01-01

    In this NEPC Policy Memo, Professor Welner explains that the most honest and conscientious approach to reporting the fiscal impact of tax credit vouchers is to provide a range of outcomes and let the readers--not the legislative analysts themselves--speculate on which is most likely. If a bottom line is demanded, it should be couched in as many…

  5. Preventing Underage Alcohol Access: Policy and Enforcement

    ERIC Educational Resources Information Center

    Stewart, Kathryn

    2002-01-01

    One of the major challenges faced by states and communities is the prevention of underage alcohol access. Underage drinking is widespread and, to a large extent, tolerated by society. It is also implicated in a range of health and social problems that are both tragic and costly. The bad news is clear and all too visible. Underage alcohol use is a…

  6. Alcohol control in the news: the politics of media representations of alcohol policy in South Africa.

    PubMed

    Lawhon, Mary; Herrick, Clare

    2013-10-01

    Media coverage of the "problems" associated with alcohol is widespread in countries of the global North and now, increasingly, in those of the global South. However, despite this mounting ubiquity, there have been very few analyses either of newspaper coverage of alcohol or of media coverage of alcohol policy, especially outside Europe and North America. This article argues that given international concern with the long-term health, economic, social, and developmental consequences of risky drinking in the global South, an exploration of newspaper coverage of nascent alcohol policy in such a context is both timely and valuable. Indeed, such analyses bring to the fore the deeply contextual and contingent nature of alcohol's problematization in politics, policy, and public life. To examine these assertions, we explore the "attention allocation" processes of two South African alcohol control policies--the Western Cape Liquor Bill and the city of Cape Town's liquor bylaws--in two regional English-language newspapers between 2007 and 2011. In so doing, the article highlights the particularities of the political valence of alcohol in the South African context. Furthermore, it also draws out the tensions between alcohol as a source of livelihoods in a context of endemic unemployment and chronic poverty and alcohol as a causal factor in poverty, crime, violence, and social disintegration. In contrast to media coverage of alcohol policy in Europe and North America, this analysis of the South African press suggests that liquor consumption is far less likely to be framed as an express health risk, forcing us to question how preventative policy efforts should best proceed. PMID:23794743

  7. The Best Choice for a Prosperous Texas: A Texas-Style Personal Income Tax. Policy Brief No. 2

    ERIC Educational Resources Information Center

    Center for Public Policy Priorities, 2006

    2006-01-01

    Part one of this trilogy of policy briefs explains the challenge facing Texas in funding public education. This policy brief explains why a Texas-style personal income tax is the best way to meet the needs of Texas. Only a personal income tax can significantly reduce reliance on property taxes--cutting the school operations tax from $1.50 to…

  8. Alcohol Consumption in Southern Sweden after Major Decreases in Danish Spirits Taxes and Increases in Swedish Travellers’ Quotas

    PubMed Central

    Gustafsson, Nina-Katri J.

    2010-01-01

    Background In 2003, Denmark lowered its tax on spirits, and in 2004, Sweden increased its traveller import quotas. Aim: The aim of the study was to determine whether these two changes increased self-reported alcohol consumption in southern Sweden, which is located near Denmark. Method Data were collected through telephone interviews with the general population between 2003 and 2006. Individuals aged 16–80 years were interviewed. Some lived in southern Sweden, others in the northern region, which was assumed to be unaffected by the policy changes and was thus used as a control site. Analyses were performed for the total population as well as by sex, age, socio-economic group and consumption pattern. Results The expected results were not found: alcohol consumption in southern Sweden had not changed. The few statistically significant changes found in southern Sweden indicated decreases. In the north, however, consumption seemed to have increased. Conclusion In addition to the two policy changes mentioned above, other changes seem to have affected alcohol consumption in Sweden. It is possible, however, that the policy changes have affected population groups not reached by the survey, and thus other types of data need to be analysed before drawing any far-reaching conclusions. PMID:20453510

  9. Alcohol outlet policies and practices concerning sales to underage people.

    PubMed

    Wolfson, M; Toomey, T L; Murray, D M; Forster, J L; Short, B J; Wagenaar, A C

    1996-04-01

    Little is known about the relationship between alcohol outlet policies and practices in the United States and the likelihood that outlets will sell alcoholic beverages to persons under the legal drinking age. This study assessed the prevalence of such outlet-level policies and practices, and analyzed the relationships between outlet variables and outlets' actual propensity to sell alcoholic beverages to youth. The sample consisted of all outlets licensed for off-premise and a 40% random sample of outlets licensed for on-premise sale of alcoholic beverages in 15 small to medium-sized communities in Minnesota and Wisconsin (USA). Data on outlet characteristics, policies and practices were collected by a telephone survey of the owner or manager of each outlet. In addition, alcohol purchase attempts were conducted at each outlet by youthful-appearing study confederates. Generally, policies and practices that may reduce the likelihood of sales to youth were reported by a minority of outlets. Purchase success was found to be associated with a number of outlet characteristics, policies and practices. The implications of these findings for policy and future research are discussed. PMID:8857384

  10. Demand impact and policy implications from taxing nitrogen fertilizer

    SciTech Connect

    Foltz, J.C.

    1992-12-01

    Recent concern has focused on nitrogen fertilizer as a potential contaminant of groundwater. A demand function for fertilizer was developed using the quantity of fertilizer purchased, corn yield, real price of nitrogen fertilizer, lagged fertilizer purchases, a land value variable and the real price of corn as explanatory variables. Short and long-run price elasticities of demand were estimated to be inelastic. Support was found for the hypothesis that demand for nitrogen fertilizer has become more price inelastic over time. From a policy standpoint, a tax on nitrogen fertilizer may not be the most effective method to reduce consumption.

  11. Beyond excise taxes: a systematic review of literature on non-tax policy approaches to raising tobacco product prices

    PubMed Central

    Golden, Shelley D; Smith, Margaret Holt; Feighery, Ellen C; Roeseler, April; Rogers, Todd; Ribisl, Kurt M

    2016-01-01

    Objective Raising the price of tobacco products is considered one of the most effective ways to reduce tobacco use. In addition to excise taxes, governments are exploring other policies to raise tobacco prices and minimise price dispersion, both within and across price tiers. We conducted a systematic review to determine how these policies are described, recommended and evaluated in the literature. Data sources We systematically searched six databases and the California Tobacco Control library for English language studies or reports, indexed on or before 18 December 2013, that included a tobacco keyword (eg, cigarette), policy keyword (eg, legislation) and a price keyword (eg, promotion). We identified 3067 abstracts. Study selection Two coders independently reviewed all abstracts and identified 56 studies or reports that explicitly described a public policy likely to impact the retail price of tobacco products through non-tax means. Data extraction Two coders independently identified tobacco products targeted by policies described, recommendations for implementing policies and empirical assessments of policy impacts. Data synthesis The most prevalent non-tax price policies were price promotion restrictions and minimum price laws. Few studies measured the impact of non-tax policies on average prices, price dispersion or disparities in tobacco consumption, but the literature includes suggestions for crafting policies and preparing for legal challenges or tobacco industry opposition. Conclusions Price-focused evaluations of well-implemented non-tax price policies are needed to determine whether they can deliver on their promise to raise prices, reduce price dispersion and serve as an important complement to excise taxes. PMID:26391905

  12. 31 CFR Appendix E to Subpart C of... - Alcohol and Tobacco Tax and Trade Bureau

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... determinations under 31 CFR 1.27(e) with respect to records of the Alcohol and Tobacco Tax and Trade Bureau.... Initial determination under 31 CFR 1.26, whether to grant requests for notification and access to records... 202-453-2331. 3. Requests for amendment of record. Initial determinations under 31 CFR 1.27...

  13. 31 CFR Appendix E to Subpart C of... - Alcohol and Tobacco Tax and Trade Bureau

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... determinations under 31 CFR 1.27(e) with respect to records of the Alcohol and Tobacco Tax and Trade Bureau.... Initial determination under 31 CFR 1.26, whether to grant requests for notification and access to records... 202-453-2331. 3. Requests for amendment of record. Initial determinations under 31 CFR 1.27...

  14. 31 CFR Appendix E to Subpart C of... - Alcohol and Tobacco Tax and Trade Bureau

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... determinations under 31 CFR 1.27(e) with respect to records of the Alcohol and Tobacco Tax and Trade Bureau.... Initial determination under 31 CFR 1.26, whether to grant requests for notification and access to records... 202-453-2331. 3. Requests for amendment of record. Initial determinations under 31 CFR 1.27...

  15. International trade agreements challenge tobacco and alcohol control policies.

    PubMed

    Zeigler, Donald W

    2006-11-01

    This report reviews aspects of trade agreements that challenge tobacco and alcohol control policies. Trade agreements reduce barriers, increase competition, lower prices and promote consumption. Conversely, tobacco and alcohol control measures seek to reduce access and consumption, raise prices and restrict advertising and promotion in order to reduce health and social problems. However, under current and pending international agreements, negotiated by trade experts without public health input, governments and corporations may challenge these protections as constraints on trade. Advocates must recognise the inherent conflicts between free trade and public health and work to exclude alcohol and tobacco from trade agreements. The Framework Convention on Tobacco Control has potential to protect tobacco policies and serve as a model for alcohol control.

  16. 26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers... a nonresident alien individual, a foreign partnership, or a foreign corporation, as insurer (unless... “indemnity bond,” see section 4372(c). (b) Life insurance, sickness, and accident policies, and...

  17. Guest Commentary: Fat and other taxes, lessons for the implementation of preventive policies.

    PubMed

    Caraher, Martin; Cowburn, Gill

    2015-08-01

    Fat, sugar or sweetened beverage taxes are part of an overall public health nutrition approach to healthy eating. They are not approaches that on their own are likely to bring about change. Policy evidence from existing food tax implementation suggest that taxes need to be paralleled by subsidies and other interventions to encourage healthy eating. Such dual methods help not only contribute to nutrition outcomes but also ensure political support for food taxes. Politicians and policy makers are suspicious of taxes, using subsidies and revenue monies from taxes to support healthy eating is more likely to encourage both political and public support. Building support for policies is never just a matter of academic evidence. Public health advocates need to show more ambition by developing skills in implementing pricing policies to support healthy eating. Key opponents to taxes are the food industry who use a range of arguments to prevent taxation being implemented. Public health advocates are weak in tackling the issues of corporate power and providing evidence to maintain policy and political support. The public health movement needs to continue to develop the political will among politicians and the public for taxes on food. A new way of looking at policy formation is required and this includes addressing the power of corporate interests and the role of professionals in shaping or combating these influences.

  18. The Alcohol Policy Information System (APIS) and policy research At NIAAA.

    PubMed

    Bloss, Gregory

    2011-01-01

    Public policies have the potential to prevent the adverse consequences of alcohol consumption on a larger scale than any other category of interventions. However, measuring the effects of specific policies on alcohol-related behaviors and health outcomes is difficult and presents a variety of daunting challenges. One important challenge stems from the nonexperimental nature of most policy research, which makes it difficult to distinguish between causal relationships and noncausal associations. Another key challenge arises from the complexity of alcohol-related behaviors and outcomes and the wide range of potential effects that specific policy interventions may have on different groups and actors in various contexts. A third important challenge involves the difficulty in accurately characterizing the policies to be studied, which can be attributed largely to the arcane legal framework of statutes and regulations in which policies are created. This challenge is magnified by the enormous variety of alcohol-related public policies that have been adopted at all levels of government and the myriad variations in specific provisions that are embedded in the laws and regulations. Valid analysis of policy effects depends on surmounting all of these challenges and accurately characterizing policies and discerning the true causal effects of those policies on well-specified outcomes of interest.

  19. The New Federalism and State Tax Policies toward the Working Poor. Assessing the New Federalism: An Urban Institute Program To Assess Changing Social Policies. Occasional Paper.

    ERIC Educational Resources Information Center

    Maag, Elaine; Rogers, Diane Lim

    This paper discusses some of the ways in which state tax systems affect low-income families. The focus is on the working poor. Why state tax policy matters for these families is explained, describing some general trends in state tax structure among the 50 states. Attention is then paid to details on personal income and sales taxes in a subset of…

  20. Tax and Fiscal Policies for Promotion of Industrial EnergyEfficiency: A Survey of International Experience

    SciTech Connect

    Price, Lynn; Galitsky, Christina; Sinton, Jonathan; Worrell,Ernst; Graus, Wina

    2005-09-15

    The Energy Foundation's China Sustainable Energy Program (CSEP) has undertaken a major project investigating fiscal and tax policy options for stimulating energy efficiency and renewable energy development in China. This report, which is part of the sectoral sub-project studies on energy efficiency in industry, surveys international experience with tax and fiscal policies directed toward increasing investments in energy efficiency in the industrial sector. The report begins with an overview of tax and fiscal policies, including descriptions and evaluations of programs that use energy or energy-related carbon dioxide (CO2) taxes, pollution levies, public benefit charges, grants or subsidies, subsidized audits, loans, tax relief for specific technologies, and tax relief as part of an energy or greenhouse gas (GHG) emission tax or agreement scheme. Following the discussion of these individual policies, the report reviews experience with integrated programs found in two countries as well as with GHG emissions trading programs. The report concludes with a discussion of the best practices related to international experience with tax and fiscal policies to encourage investment in energy efficiency in industry.

  1. Cigarette tax avoidance and evasion: findings from the International Tobacco Control Policy Evaluation Project

    PubMed Central

    Guindon, G. Emmanuel; Driezen, Pete; Chaloupka, Frank J.; Fong, Geoffrey T.

    2014-01-01

    Background Decades of research have produced overwhelming evidence that tobacco taxes reduce tobacco use and increase government tax revenue. The magnitude and effectiveness of taxes at reducing tobacco use provide an incentive for tobacco users, manufacturers and others, most notably criminal networks, to devise ways to avoid or evade tobacco taxes. Consequently, tobacco tax avoidance and tax evasion can reduce the public health and fiscal benefit of tobacco taxes. Objectives First, this study aims to document, using data from the International Tobacco Control Policy Evaluation Project (ITC), levels and trends in cigarette users’ tax avoidance and tax evasion behaviour in a sample of sixteen low-, middle- and high-income countries. Second, this study explores factors associated with cigarette tax avoidance and evasion. Methods We use data from ITC surveys conducted in 16 countries to estimate the extent and the type of cigarette tax avoidance/evasion between countries and across time. We use self-reported information about the source of a smoker’s last purchase of cigarettes or self-reported packaging information, or similar information gathered by the interviewers during face-to-face interviews to measure tax avoidance/evasion behaviours. We use generalized estimating equations (GEE) to explore individual-level factors that may affect the likelihood of cigarette tax avoidance or evasion in Canada, United States, United Kingdom and France. Findings We find prevalence estimates of cigarette tax avoidance/evasion vary substantially between countries and across time. In Canada, France and the United Kingdom, more than 10% of smokers report last purchasing cigarettes from low or untaxed sources while in Malaysia, some prevalence estimates suggest substantial cigarette tax avoidance/evasion. We also find important associations between household income and education and the likelihood to engage in tax avoidance/evasion. These associations, however, vary both in

  2. U.S. tobacco taxes: behavioural effects and policy implications.

    PubMed

    Lewit, E M

    1989-10-01

    This paper examines U.S. tobacco taxation, the effect of cigarette taxes on smoking and on the health effects of smoking, and equity and efficiency considerations that arise when cigarette excise taxes are used to reduce smoking. Cigarette excise taxes, imposed by the Federal Government, all State governments, and nearly 400 cities and counties, add approximately 34 cents per pack to the price of cigarettes. Real cigarette excise tax rates have fallen because tax increases have not kept pace with inflation. Increases in the price of cigarettes decrease smoking, particularly by adolescents. An estimated 100,000 additional persons may live to the age of 65 as a result of doubling the Federal cigarette tax in 1983. Because cigarette taxes are regressive and are borne primarily by smokers, inequities may arise when they are used to reduce smoking. Success in achieving a tobacco-free society will require that tobacco taxes be replaced with alternative sources of revenue. PMID:2819277

  3. U.S. tobacco taxes: behavioural effects and policy implications.

    PubMed

    Lewit, E M

    1989-10-01

    This paper examines U.S. tobacco taxation, the effect of cigarette taxes on smoking and on the health effects of smoking, and equity and efficiency considerations that arise when cigarette excise taxes are used to reduce smoking. Cigarette excise taxes, imposed by the Federal Government, all State governments, and nearly 400 cities and counties, add approximately 34 cents per pack to the price of cigarettes. Real cigarette excise tax rates have fallen because tax increases have not kept pace with inflation. Increases in the price of cigarettes decrease smoking, particularly by adolescents. An estimated 100,000 additional persons may live to the age of 65 as a result of doubling the Federal cigarette tax in 1983. Because cigarette taxes are regressive and are borne primarily by smokers, inequities may arise when they are used to reduce smoking. Success in achieving a tobacco-free society will require that tobacco taxes be replaced with alternative sources of revenue.

  4. Analysis on the Impact of Tax Policy over China's New Energy Industry Development

    NASA Astrophysics Data System (ADS)

    Xia, Bin; Li, Yang

    Energy is a kind of resource which can be used directly or offer people what they need by some conversions, the development of energy is the headspring of economic growth With the development of our national economy, new energy industry has become China's current vigorously the mainstream of development The analysis on influence of tax policy on the development of national new energy industry is mainly discussed, as well as the alternative analysis on the production output and sales tax aspects in the areas of new energy, and based on this, some tax policy suggestions on how to promote the development of national new energy industry are given finally.

  5. Sugary Beverage Tax Policy: Lessons Learned From Tobacco

    PubMed Central

    2014-01-01

    Excise taxes on sugary beverages have been proposed as a method to replicate the public health success of tobacco control and to generate revenue. As policymakers increase efforts to pass sugary beverage taxes, they can anticipate that manufacturers will emulate the strategies employed by tobacco companies in their attempts to counteract the impact of such taxes. Policymakers should therefore consider 2 complementary laws—minimum price laws and prohibitions on coupons and discounting—to accomplish the intended price increase. PMID:24432928

  6. Sugary beverage tax policy: lessons learned from tobacco.

    PubMed

    Pomeranz, Jennifer L

    2014-03-01

    Excise taxes on sugary beverages have been proposed as a method to replicate the public health success of tobacco control and to generate revenue. As policymakers increase efforts to pass sugary beverage taxes, they can anticipate that manufacturers will emulate the strategies employed by tobacco companies in their attempts to counteract the impact of such taxes. Policymakers should therefore consider 2 complementary laws-minimum price laws and prohibitions on coupons and discounting-to accomplish the intended price increase.

  7. Influence of Family Factors and Supervised Alcohol Use on Adolescent Alcohol Use and Harms: Similarities Between Youth in Different Alcohol Policy Contexts*

    PubMed Central

    McMorris, Barbara J.; Catalano, Richard F.; Kim, Min Jung; Toumbourou, John W.; Hemphill, Sheryl A.

    2011-01-01

    Objective: Harm-minimization policies suggest that alcohol use is a part of normal adolescent development and that parents should supervise their children's use to encourage responsible drinking. Zero-tolerance policies suggest that all underage alcohol use should be discouraged. This article compared hypotheses derived from harm-minimization and zero-tolerance policies regarding the influence of family context and supervised drinking on adolescent alcohol use and related harms among adolescents in Washington State, USA, and Victoria, Australia, two states that have respectively adopted zero-tolerance and harm-minimization policies. Method: Representative samples of seventh-grade students (N = 1,945; 989 females) were recruited from schools in each state. Students completed comprehensive questionnaires on alcohol use, related problem behaviors, and risk and protective factors annually from 2002 to 2004 when they were in ninth grade. Results: Relationships between family context and alcohol use and harmful use were very similar in both states. Adult-supervised settings for alcohol use were associated with higher levels of harmful alcohol consequences. Adult-supervised alcohol use mediated the links between favorable parental attitudes to alcohol use and ninth-grade alcohol use for students in both states. Conclusions: Despite policy differences in the two states, relationships between family context variables and alcohol use and harmful use are remarkably similar. Adult-supervised settings for alcohol use resulted in higher levels of harmful alcohol consequences, contrary to predictions derived from harm-minimization policy. Findings challenge the harm-minimization position that supervised alcohol use or early-age alcohol use will reduce the development of adolescent alcohol problems. PMID:21513678

  8. Conceptualizing Federal Tax Policies toward Higher Education in the 1980s: Balancing Social Equity and Political Realities.

    ERIC Educational Resources Information Center

    Beckham, Joseph C.; Godbey, Galen C.

    1980-01-01

    Reviews existing federal tax policy affecting higher education, suggests guidelines and alternative policies that may be addressed in future debates on tax law reform, and describes the economic and political incentives and disincentives for federal policy-makers in modifying the existing laws. (Author/IRT)

  9. Application of local policy to prevent alcohol problems: experiences from a community trial.

    PubMed

    Holder, H D; Reynolds, R I

    1997-06-01

    Alcohol policy conventionally has been established at the national or regional, state and provincial levels. Alcohol policy at any level is not actually limited to the regulation and control of alcohol production, wholesale distribution, and retail sales. There are a number of alternatives for setting alcohol policies within a local community. Building upon existing national and state/provincial laws, policy makers at the community level can set priorities for allocating resources and enforcing laws related to drinking and driving, underage alcohol sales, alcohol serving practices of bars and restaurants and geographical density of alcohol outlets in the community. This paper concludes from the Community Trials Project that policies established at the local level can reduce alcohol problems. PMID:9231451

  10. Federal Tax Policy regarding Universities: Endowments and beyond

    ERIC Educational Resources Information Center

    Vedder, Richard

    2008-01-01

    The vast bulk of economic activity in the United States is taxed by the federal government. There are exceptions carved out, primarily for charitable operations, including universities. The rationale is that these organizations serve the public good and should not be reduced in magnitude by the deleterious effects of taxes. Universities in…

  11. College Alcohol Policy and Student Drinking-while-Driving: A Multilevel Model

    ERIC Educational Resources Information Center

    Liu, Jing

    2012-01-01

    Alcohol prohibition and legal or administrative sanctions have been implemented in attempts to curb alcohol drinking and drinking-while-driving in the general population as well as among college students. This dissertation study examines the impact of college alcohol prohibition and policy enforcement on students' alcohol drinking and…

  12. 78 FR 69789 - Policy and Procedures Concerning the Use of Airport Revenue; Proceeds From Taxes on Aviation Fuel

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-21

    ... proceeds from taxes touching aviation fuel, this notice solicits public comment on the proposed policy... sales tax upon retail sales of products and services, but at some point had exempted the sale of... petroleum products generally or general sales taxes on all goods that touch on aviation fuel. It seems to...

  13. Alcohol and Drug Abuse. Policy Guidelines for Boards. Campus Life Policy Series.

    ERIC Educational Resources Information Center

    Goodale, Thomas G.

    1992-01-01

    The guide presents facts and issues concerning drug and alcohol abuse so that college and university administration and governing boards can make informed decisions about programs, policy, and procedures to minimize their occurrence on campus. Chapter 1 examines issues related to substance abuse on campus: risk factors in the campus community; the…

  14. Ethics of alcohol policy in a saturated society.

    PubMed

    Sulkunen, P

    1997-09-01

    Alcohol policy in modern society has been embedded in three of its great ideals: progress, individualistic universalism and nationalism. The total consumption theory and the idea of the public good have been the culmination of modern thinking in the prevention of alcohol problems. The modern ideals have today become achieved. Saturated modernity has led from a political society to a mass society, in which modern sociological theories are powerless, and ethical reflection is required. Two contradicting moral resources offer themselves: the ethics of the rule and the culture of authenticity. The modernist idea of the public good is related to the ethics of the rule but its viability is questioned. The Durkheimian idea that ethical decisions are inherently social is suggested as a solution.

  15. Life cycle assessment of a national policy proposal - the case of a Swedish waste incineration tax.

    PubMed

    Björklund, Anna E; Finnveden, Göran

    2007-01-01

    At the core of EU and Swedish waste policy is the so-called waste hierarchy, according to which waste should first be prevented, but should otherwise be treated in the following order of prioritisation: reuse, recycling when environmentally motivated, energy recovery, and last landfilling. Some recent policy decisions in Sweden aim to influence waste management in the direction of the waste hierarchy. In 2001 a governmental commission assessed the economic and environmental impacts of introducing a weight-based tax on waste incineration, the purpose of which would be to encourage waste reduction and increase materials recycling and biological treatment. This paper presents the results of a life cycle assessment (LCA) of the waste incineration tax proposal. It was done in the context of a larger research project concerning the development and testing of a framework for Strategic Environmental Assessment (SEA). The aim of this paper is to assess the life cycle environmental impacts of the waste incineration tax proposal, and to investigate whether there are any possibilities of more optimal design of such a tax. The proposed design of the waste incineration tax results in increased recycling, but only in small environmental improvements. A more elaborate tax design is suggested, in which the tax level would partly be related to the fossil carbon content of the waste.

  16. Life cycle assessment of a national policy proposal - The case of a Swedish waste incineration tax

    SciTech Connect

    Bjoerklund, Anna E. Finnveden, Goeran

    2007-07-01

    At the core of EU and Swedish waste policy is the so-called waste hierarchy, according to which waste should first be prevented, but should otherwise be treated in the following order of prioritisation: reuse, recycling when environmentally motivated, energy recovery, and last landfilling. Some recent policy decisions in Sweden aim to influence waste management in the direction of the waste hierarchy. In 2001 a governmental commission assessed the economic and environmental impacts of introducing a weight-based tax on waste incineration, the purpose of which would be to encourage waste reduction and increase materials recycling and biological treatment. This paper presents the results of a life cycle assessment (LCA) of the waste incineration tax proposal. It was done in the context of a larger research project concerning the development and testing of a framework for Strategic Environmental Assessment (SEA). The aim of this paper is to assess the life cycle environmental impacts of the waste incineration tax proposal, and to investigate whether there are any possibilities of more optimal design of such a tax. The proposed design of the waste incineration tax results in increased recycling, but only in small environmental improvements. A more elaborate tax design is suggested, in which the tax level would partly be related to the fossil carbon content of the waste.

  17. Life cycle assessment of a national policy proposal - the case of a Swedish waste incineration tax.

    PubMed

    Björklund, Anna E; Finnveden, Göran

    2007-01-01

    At the core of EU and Swedish waste policy is the so-called waste hierarchy, according to which waste should first be prevented, but should otherwise be treated in the following order of prioritisation: reuse, recycling when environmentally motivated, energy recovery, and last landfilling. Some recent policy decisions in Sweden aim to influence waste management in the direction of the waste hierarchy. In 2001 a governmental commission assessed the economic and environmental impacts of introducing a weight-based tax on waste incineration, the purpose of which would be to encourage waste reduction and increase materials recycling and biological treatment. This paper presents the results of a life cycle assessment (LCA) of the waste incineration tax proposal. It was done in the context of a larger research project concerning the development and testing of a framework for Strategic Environmental Assessment (SEA). The aim of this paper is to assess the life cycle environmental impacts of the waste incineration tax proposal, and to investigate whether there are any possibilities of more optimal design of such a tax. The proposed design of the waste incineration tax results in increased recycling, but only in small environmental improvements. A more elaborate tax design is suggested, in which the tax level would partly be related to the fossil carbon content of the waste. PMID:17419045

  18. Developing an alcohol policy assessment toolkit: application in the western Pacific

    PubMed Central

    Byrnes, Joshua; Doran, Christopher M; Shakeshaft, Anthony

    2014-01-01

    Abstract Objective To demonstrate the development and feasibility of a tool to assess the adequacy of national policies aimed at reducing alcohol consumption and related problems. Methods We developed a quantitative tool – the Toolkit for Evaluating Alcohol policy Stringency and Enforcement (TEASE-16) – to assess the level of stringency and enforcement of 16 alcohol control policies. TEASE-16 was applied to policy data from nine study areas in the western Pacific: Australia, China excluding Hong Kong Special Administrative Region (SAR), Hong Kong SAR, Japan, Malaysia, New Zealand, the Philippines, Singapore and Viet Nam. Correlation and regression analyses were then used to examine the relationship between alcohol policy scores and income-adjusted levels of alcohol consumption per capita. Findings Vast differences exist in how alcohol control policies are implemented in the western Pacific. Out of a possible 100 points, the nine study areas achieved TEASE-16 scores that ranged from 24.1 points for the Philippines to 67.5 points for Australia. Study areas with high policy scores – indicating relatively strong alcohol policy frameworks – had lower alcohol consumption per capita. Sensitivity analyses indicated scores and rankings for each study area remained relatively stable across different weighting schemes, indicating that TEASE-16 was robust. Conclusion TEASE-16 could be used by international and national regulatory bodies and policy-makers to guide the design, implementation, evaluation and refinement of effective policies to reduce alcohol consumption and related problems. PMID:25378726

  19. The Role of Alcohol Policies in Preventing Intimate Partner Violence: A Review of the Literature

    PubMed Central

    Kearns, Megan C.; Reidy, Dennis E.; Valle, Linda Anne

    2015-01-01

    Objective This article summarizes existing research on the relationship between alcohol policies and intimate partner violence (IPV). Because alcohol represents an important risk factor for IPV, interventions and policies aimed at decreasing problem drinking may also lead to reductions in IPV. Method Electronic databases were searched to identify relevant peer-reviewed journal articles on alcohol policies and IPV, as well as reference sections of appropriate articles. Only policies that have been studied specifically for impact on IPV were included. Results Three alcohol policy areas (outlet density, hours and days of sale, pricing/taxation) had been studied in relation to IPV outcomes. Research on outlet density had the most consistent findings, with most studies indicating that higher densities of alcohol outlets are associated with higher rates of IPV. Fewer studies had been conducted on pricing policies and policies restricting hours/days of sale, with most studies suggesting no impact on IPV rates. Conclusions Higher density of alcohol outlets appears to be associated with greater rates of IPV. However, there is limited evidence suggesting that alcohol pricing policies and restrictions on hours/days of sale are associated with IPV outcomes. Knowledge about the impact of alcohol-related policies on IPV and violence in general is limited by several significant research gaps. Additional research is needed to assess the impact of alcohol policies on IPV and other forms of violence. PMID:25486390

  20. U.S. Alcohol Affordability and Real Tax Rates, 1950–2011

    PubMed Central

    Kerr, William C.; Paterson, Deidre; Greenfield, Thomas K.; Jones, Alison Snow; McGeary, Kerry Anne; Terza, Joseph V.; Ruhm, Christopher J.

    2013-01-01

    Background The affordability of alcoholic beverages, determined by the relationship of prices to incomes, may be an important factor in relation to heavy drinking, but little is known about how affordability has changed over time. Purpose To calculate real prices and affordability measures for alcoholic beverages in the U.S. over the period from 1950 to 2011. Methods Affordability is calculated as the percentage of mean disposable income required to purchase 1 drink per day of the cheapest spirits, as well as popular brands of spirits, beer and wine. Alternative income and price measures are also considered. Analyses were conducted in 2012. Results One drink per day of the cheapest brand of spirits required 0.29% of U.S. mean per capita disposable income in 2011 as compared to 1.02% in 1980, 2.24% in 1970, 3.61% in 1960 and 4.46% in 1950. One drink per day of a popular beer required 0.96% of income in 2010 compared to 4.87% in 1950, while a low-priced wine in 2011 required 0.36% of income compared to 1.05% in 1978. Reduced real federal and state tax rates were an important source of the declines in real prices. Conclusions Alcoholic beverages sold for off-premises consumption are more affordable today than at any time in the past 60 years; dramatic increases in affordability occurred particularly in the 1960s and 1970s. Declines in real prices are a major component of this change. Increases in alcoholic beverage tax rates and/or implementing minimum prices, together with indexing these to inflation could be used to mitigate further declines in real prices. PMID:23597808

  1. Potential for alcohol policy to decrease the mortality crisis in Russia.

    PubMed

    Khaltourina, Daria A; Korotayev, Andrey V

    2008-09-01

    Post-Soviet Russia experiences among the world's highest prevalence of alcohol-related problems, which contributes to high mortality rates in this region. Reduction in alcohol-related problems in Russia can have strong effects on mortality decline. This article considers the plausibility of application of general principles of alcohol policy translated in the Russian Federation. We conclude that alcohol policy approaches could be implemented in the same ways as they have been in other countries. In addition, there should be special attention to decreasing distilled spirits consumption, illegal alcohol production, nonbeverage alcohol consumption, and enforcement of current governmental regulations. PMID:18662923

  2. Effectiveness of Policies Maintaining or Restricting Days of Alcohol Sales on Excessive Alcohol Consumption and Related Harms

    PubMed Central

    Middleton, Jennifer Cook; Hahn, Robert A.; Kuzara, Jennifer L.; Elder, Randy; Brewer, Robert; Chattopadhyay, Sajal; Fielding, Jonathan; Naimi, Timothy S.; Toomey, Traci; Lawrence, Briana

    2013-01-01

    Local, state, and national laws and policies that limit the days of the week on which alcoholic beverages may be sold may be a means of reducing excessive alcohol consumption and related harms. The methods of the Guide to Community Preventive Services were used to synthesize scientific evidence on the effectiveness for preventing excessive alcohol consumption and related harms of laws and policies maintaining or reducing the days when alcoholic beverages may be sold. Outcomes assessed in 14 studies that met qualifying criteria were excessive alcohol consumption and alcohol-related harms, including motor vehicle injuries and deaths, violence-related and other injuries, and health conditions. Qualifying studies assessed the effects of changes in days of sale in both on-premises settings (at which alcoholic beverages are consumed where purchased) and off-premises settings (at which alcoholic beverages may not be consumed where purchased). Eleven studies assessed the effects of adding days of sale, and three studies assessed the effects of imposing a ban on sales on a given weekend day. The evidence from these studies indicated that increasing days of sale leads to increases in excessive alcohol consumption and alcohol-related harms and that reducing the number of days that alcoholic beverages are sold generally decreases alcohol-related harms. Based on these findings, when the expansion of days of sale is being considered, laws and policies maintaining the number of days of the week that alcoholic beverages are sold at on- and off-premises outlets in local, state, and national jurisdictions are effective public health strategies for preventing excessive alcohol consumption and related harms. PMID:21084079

  3. “Like Throwing a Bowling Ball at a Battle Ship” Audience Responses to Australian News Stories about Alcohol Pricing and Promotion Policies: A Qualitative Focus Group Study

    PubMed Central

    Fogarty, Andrea S.; Chapman, Simon

    2013-01-01

    Introduction Policies affecting alcohol’s price and promotion are effective measures to reduce harms. Yet policies targeting populations are unpopular with the public, whose views can be influenced by news framings of policy narratives. In Australia, alcohol taxation receives high news coverage, while advertising restrictions have not until recently, and narratives are highly contested for each. However, research specifically examining how audiences respond to such news stories is scant. We sought to explore audience understanding of news reports about two alcohol policy proposals. Method From June to August 2012, 46 participants were recruited for 8 focus groups in age-brackets of young people aged 18–25 years, parents of young people, and adults aged 25 or older. Groups were split by education. Participants were asked their prior knowledge of alcohol policies, before watching and discussing four news stories about alcohol taxation and advertising. Results Participants were clear that alcohol poses problems, yet thought policy solutions were ineffective in a drinking culture they viewed as unamenable to change and unaffected by alcohol’s price or promotion. Without knowledge of its actual effect on consumption, they cited the 2008 alcopops tax as a policy failure, blaming cheaper substitution. Participants had low knowledge of advertising restrictions, yet were concerned about underage exposure. They offered conditional support for restrictions, while doubting its effectiveness. There was marked distrust of statistics and news actors in broadcasts, yet discussions matched previous research findings. Conclusions News coverage has resulted in strong audience understanding of alcohol related problems but framed solutions have not always provided clear messages, despite audience support for policies. Future advocacy will need to continue recent moves to address the links between alcohol’s price and promotion with the drinking culture, as well as facilitate

  4. High-resolution Behavioral Economic Analysis of Cigarette Demand to Inform Tax Policy

    PubMed Central

    MacKillop, James; Few, Lauren R.; Murphy, James G.; Wier, Lauren M.; Acker, John; Murphy, Cara; Stojek, Monika; Carrigan, Maureen; Chaloupka, Frank

    2012-01-01

    Aims Novel methods in behavioral economics permit the systematic assessment of the relationship between cigarette consumption and price. Toward informing tax policy, the goals of this study were to conduct a high-resolution analysis of cigarette demand in a large sample of adult smokers and to use the data to estimate the effects of tax increases in ten U.S. States. Design In-person descriptive survey assessment. Setting Academic departments at three universities. Participants Adult daily smokers (i.e., 5+ cigarettes/day; 18+ years old; ≥8th grade education); N = 1056. Measurements Estimated cigarette demand, demographics, expired carbon monoxide. Findings The cigarette demand curve exhibited highly variable levels of price sensitivity, especially in the form of ‘left-digit effects’ (i.e., very high price sensitivity as pack prices transitioned from one whole number to the next; e.g., $5.80-$6/pack). A $1 tax increase in the ten states was projected to reduce the economic burden of smoking by an average of $531M (range: $93.6M-$976.5M) and increase gross tax revenue by an average of 162% (range: 114%- 247%). Conclusions Tobacco price sensitivity is nonlinear across the demand curve and in particular for pack-level left-digit price transitions. Tax increases in U.S. states with similar price and tax rates to the sample are projected to result in substantial decreases in smoking-related costs and substantial increases in tax revenues. PMID:22845784

  5. Alcohol policies and impaired driving in the United States: Effects of driving- vs. drinking-oriented policies

    PubMed Central

    Xuan, Ziming; Blanchette, Jason G.; Nelson, Toben F.; Heeren, Timothy C.; Nguyen, Thien H.; Naimi, Timothy S.

    2015-01-01

    Aims To test the hypotheses that stronger policy environments are associated with less impaired driving and that driving-oriented and drinking-oriented policy subgroups are independently associated with impaired driving. Design State-level data on 29 policies in 50 states from 2001–2009 were used as lagged exposures in generalized linear regression models to predict self-reported impaired driving. Setting Fifty United States and Washington, D.C. Participants A total of 1,292,245 adults (≥ 18 years old) biennially from 2002–2010. Measures Alcohol Policy Scale scores representing the alcohol policy environment were created by summing policies weighted by their efficacy and degree of implementation by state-year. Past-30-day alcohol-impaired driving from 2002–2010 was obtained from the Behavioral Risk Factor Surveillance System surveys. Findings Higher Alcohol Policy Scale scores are strongly associated with lower state-level prevalence and individual-level risk of impaired driving. After accounting for driving-oriented policies, drinking-oriented policies had a robust independent association with reduced likelihood of impaired driving. Reduced binge drinking mediates the relationship between drinking-oriented policies and impaired driving, and driving-oriented policies reduce the likelihood of impaired driving among binge drinkers. Conclusions Efforts to reduce alcohol-impaired driving should focus on reducing excessive drinking in addition to preventing driving among those who are impaired. PMID:26925185

  6. Second-hand drinking may increase support for alcohol policies: New results from the 2010 National Alcohol Survey

    PubMed Central

    Greenfield, Thomas K.; Karriker-Jaffe, Katherine J.; Giesbrecht, Norman; Kerr, William C.; Ye, Yu; Bond, Jason

    2014-01-01

    Introduction and Aims Harms of second-hand smoke motivated tobacco control legislation. Documenting the effects of harms from others’ drinking might increase popular and political will for enacting alcohol policies. We investigated the individual-level relationship between having experienced such harms and favoring alcohol policy measures, adjusting for other influences. Design and Methods We used the landline sample (n = 6957) of the 2010 National Alcohol Survey, a computer assisted telephone interview based on a random household sample in US states. Multi-variable regression models adjusted for personal characteristics including drinking pattern (volume and heavy drinking) investigated the ability of six harms from other drinkers to predict a 3-item measure of favoring stronger alcohol policies. Results Adjusting for demographics and drinking pattern, number of harms from others’ drinking predicted support for alcohol policies (P < 0.001). In a similar model, family- and aggression-related harms, riding with a drunk driver and being concerned about another’s drinking all significantly influenced alcohol policy favorability. Discussion Although cross-sectional data cannot assure a causal influence or directionality, the association found is consistent with the hypothesis that experiencing harms from others’ drinking (experienced by a majority) makes one more likely to favor alcohol policies. Other things equal, women, racial/ethnic minorities, lower income individuals and lighter drinkers tend to be more supportive of alcohol controls and policies. Conclusions Studies that estimate the impact of harms from other drinkers on those victimized are important and now beginning. Next we need to learn how such information could affect decision makers and legislators. PMID:24761758

  7. Time for a regional alcohol policy - A literature review of the burden of normative alcohol use in the Caribbean.

    PubMed

    Reid, Sandra D

    2015-11-01

    Alcohol use is deeply engrained in the socio-cultural fabric of the Caribbean where heavy episodic drinking is an accepted and common drinking pattern. This article aims to create awareness of the tremendous negative impact on population health in the English-speaking Caribbean from culturally customary levels of alcohol consumption. It advocates for the urgent development and implementation of a regional alcohol policy in the English-speaking Caribbean, and emphasizes the importance of crafting and implementing the policy without cultural offence.

  8. What are the policy lessons of National Alcohol Prohibition in the United States, 1920-1933?

    PubMed

    Hall, Wayne

    2010-07-01

    National alcohol prohibition in the United States between 1920 and 1933 is believed widely to have been a misguided and failed social experiment that made alcohol problems worse by encouraging drinkers to switch to spirits and created a large black market for alcohol supplied by organized crime. The standard view of alcohol prohibition provides policy lessons that are invoked routinely in policy debates about alcohol and other drugs. The alcohol industry invokes it routinely when resisting proposals to reduce the availability of alcohol, increase its price or regulate alcohol advertising and promotion. Advocates of cannabis law reform invoke it frequently in support of their cause. This paper aims: (i) to provide an account of alcohol prohibition that is more accurate than the standard account because it is informed by historical and econometric analyses; (ii) to describe the policy debates in the 1920s and 1930s about the effectiveness of national prohibition; and (iii) to reflect on any relevance that the US experience with alcohol prohibition has for contemporary policies towards alcohol. It is incorrect to claim that the US experience of National Prohibition indicates that prohibition as a means of regulating alcohol is always doomed to failure. Subsequent experience shows that partial prohibitions can produce substantial public health benefits at an acceptable social cost, in the absence of substantial enforcement.

  9. 41 CFR 102-74.405 - What is the policy concerning the use of alcoholic beverages?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... concerning the use of alcoholic beverages? 102-74.405 Section 102-74.405 Public Contracts and Property... PROPERTY 74-FACILITY MANAGEMENT Conduct on Federal Property Alcoholic Beverages § 102-74.405 What is the policy concerning the use of alcoholic beverages? Except where the head of the responsible agency or...

  10. 41 CFR 102-74.405 - What is the policy concerning the use of alcoholic beverages?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... concerning the use of alcoholic beverages? 102-74.405 Section 102-74.405 Public Contracts and Property... PROPERTY 74-FACILITY MANAGEMENT Conduct on Federal Property Alcoholic Beverages § 102-74.405 What is the policy concerning the use of alcoholic beverages? Except where the head of the responsible agency or...

  11. 41 CFR 102-74.405 - What is the policy concerning the use of alcoholic beverages?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... concerning the use of alcoholic beverages? 102-74.405 Section 102-74.405 Public Contracts and Property... PROPERTY 74-FACILITY MANAGEMENT Conduct on Federal Property Alcoholic Beverages § 102-74.405 What is the policy concerning the use of alcoholic beverages? Except where the head of the responsible agency or...

  12. 41 CFR 102-74.405 - What is the policy concerning the use of alcoholic beverages?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... concerning the use of alcoholic beverages? 102-74.405 Section 102-74.405 Public Contracts and Property... PROPERTY 74-FACILITY MANAGEMENT Conduct on Federal Property Alcoholic Beverages § 102-74.405 What is the policy concerning the use of alcoholic beverages? Except where the head of the responsible agency or...

  13. 41 CFR 102-74.405 - What is the policy concerning the use of alcoholic beverages?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... concerning the use of alcoholic beverages? 102-74.405 Section 102-74.405 Public Contracts and Property... PROPERTY 74-FACILITY MANAGEMENT Conduct on Federal Property Alcoholic Beverages § 102-74.405 What is the policy concerning the use of alcoholic beverages? Except where the head of the responsible agency or...

  14. The Implementation Process of Alcohol Policies in Eight Swedish Football Clubs

    ERIC Educational Resources Information Center

    Geidne, Susanna; Quennerstedt, Mikael; Eriksson, Charli

    2013-01-01

    Purpose: Alcohol stands in an ambiguous relationship to sports, and there is a common belief that participation in sports prevents alcohol consumption. Although this is not always the case, sports clubs can be important settings for health promoting alcohol policy interventions .The purpose of this paper is to explore the process of implementing…

  15. The Alcoholic Elderly Client: Assessment of Policies and Practices of Service Providers.

    ERIC Educational Resources Information Center

    Kola, Lenore A.; And Others

    1984-01-01

    Surveyed 88 aging agencies serving approximately 11,000 clients to assess their capabilities for serving elderly with alcohol problems. Alcoholism was not viewed as a major problem by agency administrators, but few policies and procedures for dealing with this population were extant. Discussed implications for policy and program development.…

  16. 36 CFR 1280.20 - What is your policy on illegal drugs and alcohol?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Conduct on NARA Property? Prohibited Activities § 1280.20 What is your policy on illegal drugs and alcohol... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false What is your policy on illegal drugs and alcohol? 1280.20 Section 1280.20 Parks, Forests, and Public Property NATIONAL...

  17. The Texas Public Education Challenge. Texas Trilogy on Public Education and Taxes. Policy Brief No. 1

    ERIC Educational Resources Information Center

    McCown, F. Scott

    2006-01-01

    This is the first in a trilogy of policy briefs discussing public education and taxes. This brief discusses the challenge facing Texas in funding public education. It also explains why the Texas Supreme Court's recent decision in "West Orange-Cove II" requires increased state appropriations for public education.

  18. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2013-01-01

    Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities

  19. Gender, intoxication and the developing brain: Problematisations of drinking among young adults in Australian alcohol policy.

    PubMed

    Manton, Elizabeth; Moore, David

    2016-05-01

    In this article, we draw on recent scholarly work in the poststructuralist analysis of policy to consider how policy itself functions as a key site in the constitution of alcohol 'problems', and the political implications of these problematisations. We do this by examining Australian alcohol policy as it relates to young adults (18-24 years old). Our critical analysis focuses on three national alcohol policies (1990, 2001 and 2006) and two Victorian state alcohol policies (2008 and 2013), which together span a 25-year period. We argue that Australian alcohol policies have conspicuously ignored young adult men, despite their ongoing over-representation in the statistical 'evidence base' on alcohol-related harm, while increasingly problematising alcohol consumption amongst other population subgroups. We also identify the development of a new problem representation in Australian alcohol policy, that of 'intoxication' as the leading cause of alcohol-related harm and rising hospital admissions, and argue that changes in the classification and diagnosis of intoxication may have contributed to its prioritisation and problematisation in alcohol policy at the expense of other forms of harm. Finally, we draw attention to how preliminary and inconclusive research on the purported association between binge drinking and brain development in those under 25 years old has been mobilised prematurely to support calls to increase the legal purchasing age from 18 to 21 years. Our critical analysis of the treatment of these three issues - gender, intoxication, and brain development - is intended to highlight the ways in which policy functions as a key site in the constitution of alcohol 'problems'.

  20. Local government alcohol policy development: case studies in three New Zealand communities

    PubMed Central

    Maclennan, Brett; Kypri, Kypros; Room, Robin; Langley, John

    2013-01-01

    Aims Local alcohol policies can be effective in reducing alcohol-related harm. The aim of this study was to examine local government responses to alcohol-related problems and identify factors influencing their development and adoption of alcohol policy. Designsettings and participants Case studies were used to examine local government responses to alcohol problems in three New Zealand communities: a rural town, a provincial city and a metropolitan city. Newspaper reports, local government documents and key informant interviews were used to collect data which were analysed using two conceptual frameworks: Kingdon's Streams model and the Stakeholder model of policy development. Measurements Key informant narratives were categorized according to the concepts of the Streams and Stakeholder models. Findings Kingdon's theoretical concepts associated with increased likelihood of policy change seemed to apply in the rural and metropolitan communities. The political environment in the provincial city, however, was not favourable to the adoption of alcohol restrictions. The Stakeholder model highlighted differences between the communities in terms of power over agenda-setting and conflict between politicians and bureaucrats over policy solutions to alcohol-related harm. These differences were reflected in the ratio of policies considered versus adopted in each location. Decisions on local alcohol policies lie ultimately with local politicians, although the policies that can be adopted by local government are restricted by central government legislation. Conclusions The adoption of policies and strategies to reduce alcohol-related harm may be better facilitated by an agenda-setting process where no ‘gate-keepers’ determine what is included into the agenda, and community mobilization efforts to create competitive local government elections around alcohol issues. Policy adoption would also be facilitated by more enabling central government legislation. PMID:23130762

  1. A safe, sensible and social AHRSE: New Labour and alcohol policy.

    PubMed

    Anderson, Peter

    2007-10-01

    When the Labour government came to power in the UK in 1997, it took over high and rising levels of alcohol consumption and alcohol-related harm. Contrary to 'old Labour''s views on alcohol policy, New Labour did nothing to reverse this trend, and, if anything, exacerbated it. Since New Labour has been in power, alcohol has become 40% more affordable; consumption has increased by 14% and alcohol-related deaths have increased by over 40%. New Labour viewed alcohol-related harm as a question of individual responsibility and, as expressed in its long awaited 2004 alcohol harm reduction strategy (commonly known as AHRSE), viewed partnerships with the alcohol industry as the solution to reducing harm. Ten years on we have safe, sensible and social, the 3Ss, AHRSE's next steps. On first reading it would seem that the government has learnt nothing from its mistakes of the previous ten years, and in its approach to alcohol policy continues to disable the public interest. Nevertheless, there remain areas where science might inform policy, including health sector policy where there is an emphasis on early diagnosis and treatment, and transport policy, where reducing the legal blood alcohol level to the European Commission maximum recommended level of 0.5g/L is again on the agenda. The 3Ss propose an independent review of the evidence of the relationship between alcohol price, promotion and harm. However, unless this fully reviews the international evidence of the relationship between the economic and physical availability of alcohol, the marketing of alcohol and alcohol related harm, AHRSE and its successor will continue to be a recipe for ineffectiveness. PMID:17854326

  2. Mandatory labels, taxes and market forces: An empirical evaluation of fat policies.

    PubMed

    Allais, Olivier; Etilé, Fabrice; Lecocq, Sébastien

    2015-09-01

    The public-health community views mandatory Front-of-Pack (FOP) nutrition labels and nutritional taxes as promising tools to control the growth of food-related chronic diseases. This paper uses household scanner data to propose an ex-ante evaluation and comparison of these two policy options for the fromage blanc and dessert yogurt market. In most markets, labelling is voluntary and firms display fat labels only on the FOP of low-fat products to target consumers who do not want to eat fat. We here separately identify consumer preferences for fat and for FOP fat labels by exploiting an exogenous difference in legal labelling requirements between these two product categories. Estimates of demand curves are combined with a supply model of oligopolistic price competition to simulate policies. We find that a feasible ad valorem fat tax dominates a mandatory FOP-label policy from an economic perspective, but both are equally effective in reducing average fat purchases.

  3. Local Support for Alcohol Control Policies and Perceptions of Neighborhood Issues in Two College Communities

    PubMed Central

    Fairlie, Anne M.; DeJong, William; Wood, Mark D.

    2014-01-01

    Background Although valuable, national opinion surveys on alcohol policy may be less informative for policy development at the local level. Using samples of adult residents in two college communities, the present study: 1) measured public support for local alcohol control policies to stem underage drinking and alcohol over-service in on-premise outlets; 2) assessed residents' opinions regarding neighborhood problems; and 3) identified factors associated with strong policy support. Methods We administered random-sample telephone surveys to residents ages 21 years and older in college communities located in Community 1 (N = 501; mean age = 57.4 years, SD = 14.7) and Community 2 (N = 505; mean age = 56.0 years, SD = 15.2). The response rates were typical of telephone surveys (Community 1: 33.5%; Community 2: 29.9%). We assessed support for 16 alcohol control policies and the occurrence of specific types of neighborhood incidents (e.g., witnessing intoxicated people). We used multiple regression analyses to determine factors associated with policy support. Results Residents in Community 1 reported significantly higher weekly alcohol use, a greater number of witnessed neighborhood incidents, and a higher level of perceived neighborhood problems than did residents in Community 2. Residents in Community 1 perceived local alcohol control policies and their enforcement to be significantly stricter. Overall, policy support was high and did not differ between the communities. In both communities, higher policy support was significantly associated with being female, being older, less weekly alcohol use, and lower perceived strictness of alcohol control policies and enforcement. Conclusions It is important for campus officials and community leaders to be aware of and publicize favorable public opinion when advocating for policy change, especially at the local level. Information on residents' perceptions of the neighborhood issues they face can also inform local policy and

  4. State income tax policy and family size: fertility and the dependency exemption.

    PubMed

    Whittington, L A

    1993-10-01

    Data from the Panel Study on Income Dynamics, excluding the low income Survey of Economic Opportunity, were used to test an empirical model of the relationship between US state tax exemption values and tax rates for couples and fertility. Income is held constant so that the real tax exemption value is affected by changes in tax rates, the price level, or the statutory value of the exemption. Prior research by Whittington et al. found a positive relationship between births and the federal exemption between 1979-83 for 294 households. The tax value of the exemption varies widely across states. There are 41 states with substantial personal income taxes, while seven states have no state personal income taxes. A very limited tax on personal income is collected in Tennessee, New Hampshire, and Connecticut. Pennsylvania has no dependency exemption. The range in exemption varies from $1500 in Georgia to $300 in Alabama. Tax credits in lieu of exemptions vary from $6 in Arkansas to $85 in Oregon. Tax rates also vary across states. The value of the exemption lowers the cost of a child and is not constant over time. Six models are specified. Model 1 uses combined state and federal exemptions. Models 2 and 3 use a lagged combined exemption value of one and two years. Models 4 and 6 use state exemptions separated from federal exemptions. Model 5 uses a lag of one year, and model 6 uses a lag of two years. The estimation results of the conditional logit (Chamberlain) Model 1 show a negative and significant coefficient, which suggests that exemptions are not an incentive for births. In Models 2 and 3, the coefficient is positive and significant. In Model 4, the pattern of Model 1 holds except the sign is positive. In Models 5 and 6, the federal exemption is positive and significant, and the state exemption is negative and significant. When substitution is made with the means of the predicted values for the exemption, Models 1-4 all become positive and significant. In models with

  5. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  6. Measurable effects of local alcohol licensing policies on population health in England

    PubMed Central

    de Vocht, F; Heron, Jon; Angus, Colin; Brennan, Alan; Mooney, John; Lock, Karen; Campbell, Rona; Hickman, Matthew

    2016-01-01

    Background English alcohol policy is implemented at local government level, leading to variations in how it is put into practice. We evaluated whether differences in the presence or absence of cumulative impact zones and the ‘intensity’ of licensing enforcement—both aimed at regulating the availability of alcohol and modifying the drinking environment—were associated with harm as measured by alcohol-related hospital admissions. Methods Premises licensing data were obtained at lower tier local authority (LTLA) level from the Home Office Alcohol and Late Night Refreshment Licensing data for 2007–2012, and LTLAs were coded as ‘passive’, low, medium or highly active based on whether they made use of cumulative impact areas and/or whether any licences for new premises were declined. These data were linked to 2009–2015 alcohol-related hospital admission and alcohol-related crime rates obtained from the Local Alcohol Profiles for England. Population size and deprivation data were obtained from the Office of National Statistics. Changes in directly age-standardised rates of people admitted to hospital with alcohol-related conditions were analysed using hierarchical growth modelling. Results Stronger reductions in alcohol-related admission rates were observed in areas with more intense alcohol licensing policies, indicating an ‘exposure–response’ association, in the 2007–2015 period. Local areas with the most intensive licensing policies had an additional 5% reduction (p=0.006) in 2015 compared with what would have been expected had these local areas had no active licensing policy in place. Conclusions Local licensing policies appear to be associated with a reduction in alcohol-related hospital admissions in areas with more intense licensing policies. PMID:26555369

  7. State Alcohol Advertising Laws: Current Status and Model Policies.

    ERIC Educational Resources Information Center

    2003

    The concern about alcohol marketing and underage drinking has been heightened by recent findings in the scientific research community. Studies have established that alcohol advertising exposure influences a young person's beliefs about alcohol and his/her intention to drink. They also suggest that advertising may have a direct impact on youth…

  8. POLICY ANALYSIS IN THE PRESENCE OF DISTORTING TAXES. (R825313)

    EPA Science Inventory

    The perspectives, information and conclusions conveyed in research project abstracts, progress reports, final reports, journal abstracts and journal publications convey the viewpoints of the principal investigator and may not represent the views and policies of ORD and EPA. Concl...

  9. AGRICULTURAL POLICIES IN THE PRESENCE OF DISTORTING TAXES. (R825313)

    EPA Science Inventory

    The perspectives, information and conclusions conveyed in research project abstracts, progress reports, final reports, journal abstracts and journal publications convey the viewpoints of the principal investigator and may not represent the views and policies of ORD and EPA. Concl...

  10. Some Navajo Indian opinions about alcohol abuse and prohibition: a survey and recommendations for policy.

    PubMed

    May, P A; Smith, M B

    1988-07-01

    In this study a questionnaire was administered to a sample of Navajo Indians in the southwestern region of the reservation to examine (1) their knowledge about the consequences of alcohol abuse and (2) their opinions about alcohol abuse, the etiology of abuse and alcohol legalization. Survey responses indicate that the Navajo surveyed are quite knowledgeable about the various adverse consequences of alcohol abuse. The survey found that 52% of these Navajo adults currently drink at all, and the opinion responses generally characterize alcohol consumption, even in small amounts, as a negative behavior. Sixty-three percent of all Navajos agreed with the popular, but scientifically unsubstantiated, belief that Indians have a physical weakness to alcohol that non-Indians do not have. Alcohol legalization on the reservation is opposed by 81% of the Navajos surveyed. Opinions about alcohol use and policy do not vary greatly even when knowledge of alcohol consequences and current drinking status is considered. The article concludes with a discussion of the importance of positive, solution-oriented public education and debate for entertaining new ideas about alcohol policy and for reducing the sequelae of alcohol abuse among the Navajo. PMID:3172780

  11. Addiction research centres and the nurturing of creativity. National institute on alcohol and drugs policies, Brazil.

    PubMed

    Laranjeira, Ronaldo; Mitsuhiro, Sandro Sendin

    2012-04-01

    The National Institute of Public Policy for Alcohol and Other Drugs (INPAD) is based at the Federal University of São Paulo, Brazil, and was created to collect scientific evidence regarding epidemiology, develop new therapeutic approaches, study health economics and provide education to subsidize the proper measures to change the Brazilian scenario of alcohol and drug consumption. Policies directed towards the control of alcohol and drugs in Brazil are fragmented, poorly enforced and therefore ineffective. The unregulated market of alcohol in Brazil has contributed to the worsening health of the Brazilian population. Since 1994, INPAD has participated actively in academic debates and discussions about alcohol and drug policies and their effects on the political welfare of the country. Many scientific papers and books have been published on this subject, and the internet and other media have provided excellent opportunities for the dissemination of specialized information to the general population.

  12. Enforcing Alcohol Policies on College Campuses: Reports from College Enforcement Officials

    ERIC Educational Resources Information Center

    Toomey, Traci L.; Miazga, Mark J.; Lenk, Kathleen M.; Erickson, Darin J.; Winters, Ken C.; Nelson, Toben F.

    2011-01-01

    We assessed alcohol enforcement practices at 343 U.S. colleges via surveys of directors of campus law enforcement. We measured types and frequency of enforcement and barriers to enforcement. We found that 61% of colleges indicated nearly always proactively enforcing alcohol policies, with most frequent enforcement at intercollegiate sporting…

  13. 36 CFR 1280.20 - What is your policy on illegal drugs and alcohol?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... illegal drugs and alcohol? 1280.20 Section 1280.20 Parks, Forests, and Public Property NATIONAL ARCHIVES... Conduct on NARA Property? Prohibited Activities § 1280.20 What is your policy on illegal drugs and alcohol? You may not use or be in possession of illegal drugs on NARA property. You also may not enter...

  14. 36 CFR 1280.20 - What is your policy on illegal drugs and alcohol?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... illegal drugs and alcohol? 1280.20 Section 1280.20 Parks, Forests, and Public Property NATIONAL ARCHIVES... Conduct on NARA Property? Prohibited Activities § 1280.20 What is your policy on illegal drugs and alcohol? You may not use or be in possession of illegal drugs on NARA property. You also may not enter...

  15. 36 CFR 1280.20 - What is your policy on illegal drugs and alcohol?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... illegal drugs and alcohol? 1280.20 Section 1280.20 Parks, Forests, and Public Property NATIONAL ARCHIVES... Conduct on NARA Property? Prohibited Activities § 1280.20 What is your policy on illegal drugs and alcohol? You may not use or be in possession of illegal drugs on NARA property. You also may not enter...

  16. 49 CFR 1.50 - Office of Drug & Alcohol Policy & Compliance.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... the Office of the General Counsel, publishes and provides interpretations of rules related to 49 CFR... 49 Transportation 1 2013-10-01 2013-10-01 false Office of Drug & Alcohol Policy & Compliance. 1.50... POWERS AND DUTIES Office of the Secretary Ost Officials § 1.50 Office of Drug & Alcohol...

  17. 49 CFR 1.50 - Office of Drug & Alcohol Policy & Compliance.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... the Office of the General Counsel, publishes and provides interpretations of rules related to 49 CFR... 49 Transportation 1 2012-10-01 2012-10-01 false Office of Drug & Alcohol Policy & Compliance. 1.50... POWERS AND DUTIES Office of the Secretary Ost Officials § 1.50 Office of Drug & Alcohol...

  18. Affordability of alcohol and alcohol-related mortality in Belarus.

    PubMed

    Razvodovsky, Yury E

    2013-01-01

    Alcohol abuse has numerous adverse health and social consequences. The consumer response to changes in alcohol affordability is an important issue on alcohol policy debates. Studies from many countries have shown an inverse relationship between alcohol prices and alcohol consumption in the population. There are, however, suggestions that increasing the price of alcohol by rising taxes may have limited effect on alcohol-related problems, associated with long-term heavy drinking. The aim of the present study was to evaluate the relationship between alcohol affordability and alcohol-related mortality rates in post-Soviet Belarus. For this purpose trends in alcohol-related mortality rates (mortality from liver cirrhosis, pancreatitis, alcoholism and alcohol psychoses) and affordability of vodka between 1990 and 2010 were compared. The time series analysis revealed that 1% increase in vodka affordability is associated with an increase in liver cirrhosis mortality of 0,77%, an increase in pancreatitis mortality of 0.53%, an increase in mortality from alcoholism and alcohol psychoses of 0,70%. The major conclusion emerging from this study is that affordability of alcohol is one of the most important predictor of alcohol-related problems in a population. These findings provide additional evidence that decreasing in affordability of alcohol is an effective strategy for reducing alcohol consumption and alcohol-related harm.

  19. Understanding tobacco industry pricing strategy and whether it undermines tobacco tax policy: the example of the UK cigarette market

    PubMed Central

    Gilmore, Anna B; Tavakoly, Behrooz; Taylor, Gordon; Reed, Howard

    2013-01-01

    Aims Tobacco tax increases are the most effective means of reducing tobacco use and inequalities in smoking, but effectiveness depends on transnational tobacco company (TTC) pricing strategies, specifically whether TTCs overshift tax increases (increase prices on top of the tax increase) or undershift the taxes (absorb the tax increases so they are not passed onto consumers), about which little is known. Design Review of literature on brand segmentation. Analysis of 1999–2009 data to explore the extent to which tax increases are shifted to consumers, if this differs by brand segment and whether cigarette price indices accurately reflect cigarette prices. Setting UK. Participants UK smokers. Measurements Real cigarette prices, volumes and net-of-tax- revenue by price segment. Findings TTCs categorise brands into four price segments: premium, economy, mid and ‘ultra-low price’ (ULP). TTCs have sold ULP brands since 2006; since then, their real price has remained virtually static and market share doubled. The price gap between premium and ULP brands is increasing because the industry differentially shifts tax increases between brand segments; while, on average, taxes are overshifted, taxes on ULP brands are not always fully passed onto consumers (being absorbed at the point each year when tobacco taxes increase). Price indices reflect the price of premium brands only and fail to detect these problems. Conclusions Industry-initiated cigarette price changes in the UK appear timed to accentuate the price gap between premium and ULP brands. Increasing the prices of more expensive cigarettes on top of tobacco tax increases should benefit public health, but the growing price gap enables smokers to downtrade to cheaper tobacco products and may explain smoking-related inequalities. Governments must monitor cigarette prices by price segment and consider industry pricing strategies in setting tobacco tax policies. PMID:23445255

  20. Drinking, Alcohol Policy, and Attitudes toward a Campus Riot

    ERIC Educational Resources Information Center

    Kaplowitz, Stan A.; Campo, Shelly

    2004-01-01

    Results from a survey of college students (N = 2,008) indicate that most disapproved of a major riot that had occurred on their campus but most also felt that the university was excessively restricting alcohol, and almost half of them enjoyed the riot. The major predictor of condoning the riot was objecting to restrictions against alcohol.…

  1. Addressing the Proximal Causes of Obesity: The Relevance of Alcohol Control Policies

    PubMed Central

    Rabinovich, Lila

    2012-01-01

    Many policy measures to control the obesity epidemic assume that people consciously and rationally choose what and how much they eat and therefore focus on providing information and more access to healthier foods. In contrast, many regulations that do not assume people make rational choices have been successfully applied to control alcohol, a substance — like food — of which immoderate consumption leads to serious health problems. Alcohol-use control policies restrict where, when, and by whom alcohol can be purchased and used. Access, salience, and impulsive drinking behaviors are addressed with regulations including alcohol outlet density limits, constraints on retail displays of alcoholic beverages, and restrictions on drink “specials.” We discuss 5 regulations that are effective in reducing drinking and why they may be promising if applied to the obesity epidemic. PMID:22554409

  2. [Possibilities and limitations of fiscal policies as health instruments: taxes on harmful consumption. SESPAS Report 2010].

    PubMed

    López Nicolás, Angel; Viudes de Velasco, Arántzazu

    2010-12-01

    This article discusses the possibilities of indirect taxation as a mechanism that alters the relative prices of goods and services and hence encourages citizens to adopt healthy lifestyles. We review the case of smoking and unhealthy diet. These two cases were chosen because these are the two lifestyle factors with the greatest impact on morbidity and mortality in Spain and because they highlight the possibilities of tax policy (smoking) and its limitations (unhealthy diet). After discussion of these issues, we recommend gradually increasing the level of the minimum special tax on cigarettes and avoiding erosion of its value by inflation, as well as aligning the level of the minimum special tax on fine cut tobacco with that borne by cigarettes, to avoid the already perceived shift of demand toward the former variety. The main recommendation for the case of unhealthy diet is to obtain a more solid evidence base than that currently available on the relationship between food prices and body mass index in Spain. The scarce evidence available for the USA nevertheless suggests that the possibilities of price-based policies to reduce the problems of overweight and obesity are highly limited. PMID:20934784

  3. [Possibilities and limitations of fiscal policies as health instruments: taxes on harmful consumption. SESPAS Report 2010].

    PubMed

    López Nicolás, Angel; Viudes de Velasco, Arántzazu

    2010-12-01

    This article discusses the possibilities of indirect taxation as a mechanism that alters the relative prices of goods and services and hence encourages citizens to adopt healthy lifestyles. We review the case of smoking and unhealthy diet. These two cases were chosen because these are the two lifestyle factors with the greatest impact on morbidity and mortality in Spain and because they highlight the possibilities of tax policy (smoking) and its limitations (unhealthy diet). After discussion of these issues, we recommend gradually increasing the level of the minimum special tax on cigarettes and avoiding erosion of its value by inflation, as well as aligning the level of the minimum special tax on fine cut tobacco with that borne by cigarettes, to avoid the already perceived shift of demand toward the former variety. The main recommendation for the case of unhealthy diet is to obtain a more solid evidence base than that currently available on the relationship between food prices and body mass index in Spain. The scarce evidence available for the USA nevertheless suggests that the possibilities of price-based policies to reduce the problems of overweight and obesity are highly limited.

  4. Federal Tuition Tax Credits and State Higher Education Policy: A Guide for State Policy Makers.

    ERIC Educational Resources Information Center

    Conklin, Kristin D.

    The federal government enacted the Taxpayer Relief Act in 1997. Whereas other federal student aid programs have used grants, scholarships, and loans to help students and their families finance college, the new law has made college more affordable by providing new federal income tax credits, savings incentives, and deductions for interest paid on…

  5. The Association between Tax Structure and Cigarette Price Variability: Findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J.; Fong, Geoffrey T; Thompson, Mary; O’Connor, Richard J

    2015-01-01

    Background Recent studies have shown that more opportunities exist for tax avoidance when cigarette excise tax structure departs from a uniform specific structure. However, the association between tax structure and cigarette price variability has not been thoroughly studied in the existing literature. Objective To examine how cigarette tax structure is associated with price variability. The variability of self-reported prices is measured using the ratios of differences between higher and lower prices to the median price such as the IQR-to-median ratio. Methods We used survey data taken from the International Tobacco Control Policy Evaluation (ITC) Project in 17 countries to conduct the analysis. Cigarette prices were derived using individual purchase information and aggregated to price variability measures for each surveyed country and wave. The effect of tax structures on price variability was estimated using Generalised Estimating Equations after adjusting for year and country attributes. Findings Our study provides empirical evidence of a relationship between tax structure and cigarette price variability. We find that, compared to the specific uniform tax structure, mixed uniform and tiered (specific, ad valorem or mixed) structures are associated with greater price variability (p≤0.01). Moreover, while a greater share of the specific component in total excise taxes is associated with lower price variability (p≤0.05), a tiered tax structure is associated with greater price variability (p≤0.01). The results suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption and prevalence by limiting price variability and decreasing opportunities for tax avoidance. PMID:25855641

  6. The influence of economic interests on alcohol control policy: a case study from Finland.

    PubMed

    Alavaikko, M; Osterberg, E

    2000-12-01

    Finland's participation in the European Union has meant that Finnish markets have been opened to international competition and that the traditional alcohol policy decision-making that revolved around Alko, the state alcohol monopoly company, has become impossible. The influence of private commercial interests increased in the 1990s but not in a straightforward manner. They had their biggest influence in the mid-1990s when the 1994 Alcohol Act was drafted and accepted. After that the influence of commercial interests has declined, and nowadays the alcohol question is again discussed in terms of public health and safety and drinking among young people. Integration did not lead to the expected deregulation of alcohol control but to new forms of regulation, where EU authorities such as the Commission and the EU Court also play an important role. Alcohol policy-making is now more transparent, and free trade and competition without interference are much more stressed than previously. These are the new frames of public intervention in the alcohol question, both in the trade of alcoholic beverages and in the taking care of individuals harmed by the use of alcohol.

  7. 36 CFR 1280.20 - What is your policy on illegal drugs and alcohol?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 36 Parks, Forests, and Public Property 3 2013-07-01 2012-07-01 true What is your policy on illegal... NARA Property? Prohibited Activities § 1280.20 What is your policy on illegal drugs and alcohol? You may not use or be in possession of illegal drugs on NARA property. You also may not enter...

  8. Urging College Alcohol and Drug Policies That Target Adverse Behavior, Not Use.

    ERIC Educational Resources Information Center

    Lewis, David C.

    2001-01-01

    Although zero tolerance policies are being enacted on campuses nationwide, they may not be the most effective means of creating safer and healthier environments for students. Many historical precedents illustrate the value of moderation over prohibition. College drug and alcohol policies should focus primarily on dysfunctional and disruptive…

  9. Western Australian Public Opinions of a Minimum Pricing Policy for Alcohol: Study Protocol

    PubMed Central

    Keatley, David A; Daube, Mike; Hardcastle, Sarah J

    2015-01-01

    Background Excessive alcohol consumption has significant adverse economic, social, and health outcomes. Recent estimates suggest that the annual economic costs of alcohol in Australia are up to AUD $36 billion. Policies influencing price have been demonstrated to be very effective in reducing alcohol consumption and alcohol-related harms. Interest in minimum pricing has gained traction in recent years. However, there has been little research investigating the level of support for the public interest case of minimum pricing in Australia. Objective This article describes protocol for a study exploring Western Australian (WA) public knowledge, understanding, and reaction to a proposed minimum price policy per standard drink. Methods The study will employ a qualitative methodological design. Participants will be recruited from a wide variety of backgrounds, including ethnic minorities, blue and white collar workers, unemployed, students, and elderly/retired populations to participate in focus groups. Focus group participants will be asked about their knowledge of, and initial reactions to, the proposed policy and encouraged to discuss how such a proposal may affect their own alcohol use and alcohol consumption at the population level. Participants will also be asked to discuss potential avenues for increasing acceptability of the policy. The focus groups will adopt a semi-structured, open-ended approach guided by a question schedule. The schedule will be based on feedback from pilot samples, previous research, and a steering group comprising experts in alcohol policy and pricing. Results The study is expected to take approximately 14 months to complete. Conclusions The findings will be of considerable interest and relevance to government officials, policy makers, researchers, advocacy groups, alcohol retail and licensed establishments and organizations, city and town planners, police, and other stakeholder organizations. PMID:26582408

  10. Policies and Practices Regarding Alcohol and Illicit Drugs among American Secondary Schools and Their Association with Student Alcohol and Marijuana Use. YES Occasional Papers. Paper 5

    ERIC Educational Resources Information Center

    Kumar, Revathy; O'Malley, Patrick M.; Johnston, Lloyd D.

    2005-01-01

    This paper examines school policies relating to alcohol and illicit drug use, and their associations with the prevalence of alcohol and marijuana use among students. Both "punitive" and "supportive" policies are examined. Other studies examining punitive disciplinary measures--such as close monitoring of student behavior, having various security…

  11. Externalities from Alcohol Consumption in the 2005 US National Alcohol Survey: Implications for Policy

    PubMed Central

    Greenfield, Thomas K.; Ye, Yu; Kerr, William; Bond, Jason; Rehm, Jürgen; Giesbrecht, Norman

    2009-01-01

    A subsample (n = 2,550) of the 2005 US National Alcohol Survey of adults was used to estimate prevalence and correlates of six externalities from alcohol abuse––family problems, assaults, accompanying intoxicated driver, vehicular accident, financial problems and vandalized property––all from another’s drinking. On a lifetime basis, 60% reported externalities, with a lower 12-month rate (9%). Women reported more family/marital and financial impacts and men more assaults, accompanying drunk drivers, and accidents. Being unmarried, older, white and ever having monthly heavy drinking or alcohol problems was associated with more alcohol externalities. Publicizing external costs of drinking could elevate political will for effective alcohol controls. PMID:20049257

  12. Cigarette quitlines, taxes, and other tobacco control policies: a state-level analysis.

    PubMed

    Brown, Henry Shelton; Karson, Steve

    2013-06-01

    This paper estimates monthly quitline calls using panel data at the state level from January 2005 to June 2010. Calls to state quitline numbers (or 1-800-QUITNOW) were measured per million adult smokers in each state. The policies considered include excise taxes, workplace and public smoking bans, and a Peter Jennings television-based program warning of the health risks of smoking. We found that people anticipating increases in prices begin attempting to quit by calling quitlines. Finally, the Peter Jennings media campaign was highly correlated with quitline calls.

  13. A common public health-oriented policy framework for cannabis, alcohol and tobacco in Canada?

    PubMed

    Kirst, Maritt; Kolar, Kat; Chaiton, Michael; Schwartz, Robert; Emerson, Brian; Hyshka, Elaine; Jesseman, Rebecca; Lucas, Philippe; Solomon, Robert; Thomas, Gerald

    2015-01-01

    Support for a public health approach to cannabis policy as an alternative to prohibition and criminalization is gaining momentum. Recent drug policy changes in the United States suggest growing political feasibility for legal regulation of cannabis in other North American jurisdictions. This commentary discusses the outcomes of an interdisciplinary policy meeting with Canadian experts and knowledge users in the area of substance use interventions. The meeting explored possibilities for applying cross-substance learning on policy interventions for alcohol, tobacco and cannabis, towards the goal of advancing a public health framework for reducing harms associated with substance use in Canada. The meeting also explored how the shift in approach to cannabis policy can provide an opportunity to explore potential changes in substance use policy more generally, especially in relation to tobacco and alcohol as legally regulated substances associated with a heavy burden of illness. Drawing from the contributions and debates arising from the policy meeting, this commentary identifies underlying principles and opportunities for learning from policy interventions across tobacco, alcohol and cannabis, as well as research gaps that need to be addressed before a public health framework can be effectively pursued across these substances. PMID:26986906

  14. A common public health-oriented policy framework for cannabis, alcohol and tobacco in Canada?

    PubMed

    Kirst, Maritt; Kolar, Kat; Chaiton, Michael; Schwartz, Robert; Emerson, Brian; Hyshka, Elaine; Jesseman, Rebecca; Lucas, Philippe; Solomon, Robert; Thomas, Gerald

    2016-03-16

    Support for a public health approach to cannabis policy as an alternative to prohibition and criminalization is gaining momentum. Recent drug policy changes in the United States suggest growing political feasibility for legal regulation of cannabis in other North American jurisdictions. This commentary discusses the outcomes of an interdisciplinary policy meeting with Canadian experts and knowledge users in the area of substance use interventions. The meeting explored possibilities for applying cross-substance learning on policy interventions for alcohol, tobacco and cannabis, towards the goal of advancing a public health framework for reducing harms associated with substance use in Canada. The meeting also explored how the shift in approach to cannabis policy can provide an opportunity to explore potential changes in substance use policy more generally, especially in relation to tobacco and alcohol as legally regulated substances associated with a heavy burden of illness. Drawing from the contributions and debates arising from the policy meeting, this commentary identifies underlying principles and opportunities for learning from policy interventions across tobacco, alcohol and cannabis, as well as research gaps that need to be addressed before a public health framework can be effectively pursued across these substances.

  15. Label, Nudge or Tax? A Review of Health Policies for Risky Behaviours

    PubMed Central

    Galizzi, Matteo M.

    2012-01-01

    This work proposes a critical, non systematic, review of the three main lines of health policy interventions to deal with risky behaviours, such as over-eating, smoking, sedentary lives, and excess alcohol drinking, namely: i) the release of information on health risks and consequences; ii) the use of incentives; and iii) direct policy intervention in markets, through regulation and taxation. First, the health and economic impact of the risky behaviours epidemics are briefly described. Then a critical review follows on the evidence existing on the effectiveness of each type of intervention. The review will also highlight the public health approach staying beyond each type of policy on risky behaviours and critically consider them within the context of more general health and social policy interventions. PMID:25170442

  16. Symbolic Policy and Alcohol Abuse Prevention in Youth

    ERIC Educational Resources Information Center

    Ogenchuk, Marcella

    2009-01-01

    In Canada, the prevalence of alcohol use among school-age students has emerged as a leading public health issue. Though governments at all levels have called for inter-organizational collaboration to address the issue, the representation of youth interests by key community groups is critical to the efficacy of those initiatives. This article…

  17. 'Lead us not into temptation': adolescence and alcohol policy in Europe.

    PubMed

    Hope, Ann

    2014-01-01

    Although the World Health Organization and the European Community recognize harm to children and young people due to alcohol-whether their own or someone else's drinking-effective policies to reduce harm are not widely followed. The alcohol beverage industry's drive to use social networking systems blurs the line between user-generated and industry marketing materials, such that young people are more frequently and at a younger age, potentially exposed to the promotion of alcoholic drinks. This contravenes recommendations arising out of the emerging scientific literature that delaying the onset of drinking and reducing the prevalence of heavy session drinking are likely to promote a healthier next generation. PMID:24285536

  18. Implementation of public policy on alcohol and other drugs in Brazilian municipalities: comparative studies.

    PubMed

    Mota, Daniela Belchior; Ronzani, Telmo Mota

    2016-07-01

    One of the challenges with respect to public health and the abuse of alcohol and other drugs is to implement policies in support of greater co-ordination among various levels of government. In Brazil, policies are formulated by the Secretaria Nacional de Políticas sobre Drogas (SENAD - State Department for Policies on Drugs) and the Ministério da Saúde (MS - Ministry of Health). This study aims to compare implementation of policies adopted by SENAD and MS at the municipal level. Three municipalities were intentionally selected: Juiz de Fora having a larger network of treatment services for alcohol and drug users; Lima Duarte, a small municipality, which promotes the political participation of local actors (COMAD - Municipal Council on Alcohol and Drugs); and São João Nepomuceno, also a small municipality, chosen because it has neither public services specialised to assist alcohol and other drugs users, nor COMAD. Data collection was conducted through interviews with key informants (n = 19) and a review of key documents concerned with municipal policies. Data analysis was performed using content analysis. In Juiz de Fora, there are obstacles regarding the integration of the service network for alcohol and other drug users and also the articulation of local actors, who are predominant in the mental health sector. In Lima Duarte, while there is a link between local actors through COMAD, their actions within the local service network have not been effective. In São João Nepomuceno, there were no public actions in the area of alcohol and drugs, and consequently insufficient local debate. However, some voluntary, non-governmental work has been undertaken. There were weaknesses in the implementation of national-level policies by SENAD and the MS, due to the limited supply of available treatment, assistance and the lack of integration among local actors. PMID:25975381

  19. Implementation of public policy on alcohol and other drugs in Brazilian municipalities: comparative studies.

    PubMed

    Mota, Daniela Belchior; Ronzani, Telmo Mota

    2016-07-01

    One of the challenges with respect to public health and the abuse of alcohol and other drugs is to implement policies in support of greater co-ordination among various levels of government. In Brazil, policies are formulated by the Secretaria Nacional de Políticas sobre Drogas (SENAD - State Department for Policies on Drugs) and the Ministério da Saúde (MS - Ministry of Health). This study aims to compare implementation of policies adopted by SENAD and MS at the municipal level. Three municipalities were intentionally selected: Juiz de Fora having a larger network of treatment services for alcohol and drug users; Lima Duarte, a small municipality, which promotes the political participation of local actors (COMAD - Municipal Council on Alcohol and Drugs); and São João Nepomuceno, also a small municipality, chosen because it has neither public services specialised to assist alcohol and other drugs users, nor COMAD. Data collection was conducted through interviews with key informants (n = 19) and a review of key documents concerned with municipal policies. Data analysis was performed using content analysis. In Juiz de Fora, there are obstacles regarding the integration of the service network for alcohol and other drug users and also the articulation of local actors, who are predominant in the mental health sector. In Lima Duarte, while there is a link between local actors through COMAD, their actions within the local service network have not been effective. In São João Nepomuceno, there were no public actions in the area of alcohol and drugs, and consequently insufficient local debate. However, some voluntary, non-governmental work has been undertaken. There were weaknesses in the implementation of national-level policies by SENAD and the MS, due to the limited supply of available treatment, assistance and the lack of integration among local actors.

  20. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General § 44.67 Payment of tax. (a) General. The taxes...

  1. 27 CFR 41.31 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 41.31 Section 41.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes Tax Rates § 41.31 Cigar tax rates. (a) Cigars are taxed at the following rates...

  2. Prevalence of responsible hospitality policies in licensed premises that are associated with alcohol-related harm.

    PubMed

    Daly, Justine B; Campbell, Elizabeth M; Wiggers, John H; Considine, Robyn J

    2002-06-01

    This study aimed to determine the prevalence of responsible hospitality policies in a group of licensed premises associated with alcohol-related harm. During March 1999, 108 licensed premises with one or more police-identified alcohol-related incidents in the previous 3 months received a visit from a police officer. A 30-item audit checklist was used to determine the responsible hospitality policies being undertaken by each premises within eight policy domains: display required signage (three items); responsible host practices to prevent intoxication and under-age drinking (five items); written policies and guidelines for responsible service (three items); discouraging inappropriate promotions (three items); safe transport (two items); responsible management issues (seven items); physical environment (three items) and entry conditions (four items). No premises were undertaking all 30 items. Eighty per cent of the premises were undertaking 20 of the 30 items. All premises were undertaking at least 17 of the items. The proportion of premises undertaking individual items ranged from 16% to 100%. Premises were less likely to report having and providing written responsible hospitality documentation to staff, using door charges and having entry/re-entry rules. Significant differences between rural and urban premises were evident for four policies. Clubs were significantly more likely than hotels to have a written responsible service of alcohol policy and to clearly display codes of dress and conditions of entry. This study provides an indication of the extent and nature of responsible hospitality policies in a sample of licensed premises that are associated with a broad range of alcohol related harms. The finding that a large majority of such premises appear to adopt responsible hospitality policies suggests a need to assess the validity and reliability of tools used in the routine assessment of such policies, and of the potential for harm from licensed premises.

  3. Alcohol

    MedlinePlus

    ... How Can I Help a Friend Who Cuts? Alcohol KidsHealth > For Teens > Alcohol Print A A A ... you can make an educated choice. What Is Alcohol? Alcohol is created when grains, fruits, or vegetables ...

  4. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  5. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  6. Alcohol Outlets and Binge Drinking in Urban Neighborhoods: The Implications of Nonlinearity for Intervention and Policy

    PubMed Central

    Margerison-Zilko, Claire; Hubbard, Alan; Galea, Sandro

    2013-01-01

    Objectives. Alcohol outlet density has long been associated with alcohol-related harms, and policymakers have endorsed alcohol outlet restriction to reduce these harms. However, potential nonlinearity in the relation between outlet density and alcohol consumption has not been rigorously examined. Methods. We used data from the New York Social Environment Study (n = 4000) to examine the shape of the relation between neighborhood alcohol outlet density and binge drinking by using a generalized additive model with locally weighted scatterplot smoothing, and applied an imputation-based marginal modeling approach. Results. We found a nonlinear relation between alcohol outlet density and binge drinking; the association was stronger at densities of more than 80 outlets per square mile. Binge drinking prevalence was estimated to be 13% at 130 outlets, 8% at 80 outlets, and 8% at 20 outlets per square mile. Conclusions. This nonlinearity suggests that reductions in alcohol outlet density where density is highest and the association is strongest may have the largest public health impact per unit reduction. Future research should assess the impact of policies and interventions that aim to reduce alcohol outlet density, and consider nonlinearity in effects. PMID:23409908

  7. Evaluating employee assistance policy in an HMO-based alcoholism project.

    PubMed

    Putnam, S L; Stout, R L

    1985-01-01

    One aspect of successful employee assistance program (EAP) implementation is the adoption of a formal, written policy, reflecting company commitment to EAP guidelines and goals. This study of criteria predictive of such policy adoption was conducted at the occupational alcoholism project of a New England health maintenance organization (HMO). Data on nearly 400 organizations contacted by occupational program consultants (OPCs) over a 20-month period were collected by questionnaire and interview. One third of these organizations adopted employee assistance policies and set about establishing formal programs. Stepwise multiple regression is the principal method used to pinpoint the correlates of policy adoption. Two of the most important of these are the attitudes of contact persons within the organization toward alcoholism and employee assistance programs, particularly their admission of alcohol problems within their social networks; and the consultants' persistence and marketing skills. The adopting organizations also had reputations for being progressive, and actively concerned about employee welfare; they tended to be large, their executives autonomous, and their union membership rates high. Inhibiting policy acceptance were fears that a written policy would jeopardize the reputation and image of the organization, and that an employee assistance program would remove internal control of personal procedures. The adequacy of the evaluative data and methods are discussed, and recommendations are offered in the interests of streamlining the efforts of OPCs and of achieving greater penetration of targeted organizations.

  8. Policies for alcohol restriction and their association with interpersonal violence: a time-series analysis of homicides in Cali, Colombia

    PubMed Central

    Sánchez, Álvaro I; Villaveces, Andrés; Krafty, Robert T; Park, Taeyoung; Weiss, Harold B; Fabio, Anthony; Puyana, Juan Carlos; Gutiérrez, María I

    2011-01-01

    Background Cali, Colombia, has a high incidence of interpersonal violence deaths. Various alcohol control policies have been implemented to reduce alcohol-related problems. The objective of this study was to determine whether different alcohol control policies were associated with changes in the incidence rate of homicides. Methods Ecologic study conducted during 2004–08 using a time-series design. Policies were implemented with variations in hours of restriction of sales and consumption of alcohol. Most restrictive policies prohibited alcohol between 2 a.m. and 10 a.m. for 446 non-consecutive days. Moderately restrictive policies prohibited alcohol between 3 a.m. and 10 a.m. for 1277 non-consecutive days. Lax policies prohibited alcohol between 4 a.m. and 10 a.m. for 104 non-consecutive days. In conditional autoregressive negative binomial regressions, rates of homicides and unintentional injury deaths (excluding traffic events) were compared between different periods of days when different policies were in effect. Results There was an increased risk of homicides in periods when the moderately restrictive policies were in effect compared with periods when the most restrictive policies were in effect [incidence rate ratio (IRR) 1.15, 90% confidence interval (CI) 1.05–1.26, P = 0.012], and there was an even higher risk of homicides in periods when the lax policies were in effect compared with periods when the most restrictive policies were in effect (IRR 1.42, 90% CI 1.26–1.61, P < 0.001). Less restrictive policies were not associated with increased risk of unintentional injury deaths. Conclusion Extended hours of sales and consumption of alcohol were associated with increased risk of homicides. Strong restrictions on alcohol availability could reduce the incidence of interpersonal violence events in communities where homicides are high. PMID:21450681

  9. Industry Actors, Think Tanks, and Alcohol Policy in the United Kingdom

    PubMed Central

    McCambridge, Jim

    2014-01-01

    Corporate actors seek to influence alcohol policies through various means, including attempts to shape the evidential content of policy debates. In this case study, we examined how SABMiller engaged the think tank Demos to produce reports on binge drinking, which were heavily promoted among policymakers at crucial stages in the development of the UK government’s 2012 alcohol strategy. One key report coincided with other SABMiller-funded publications, advocating measures to enhance parenting as an alternative to minimum unit pricing. In this instance, the perceived independence of an influential think tank was used to promote industry interests in tactics similar to those of transnational tobacco corporations. This approach is in keeping with other alcohol industry efforts to marginalize the peer-reviewed literature. PMID:24922137

  10. 27 CFR 22.31 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., transporting, or using tax-free alcohol in violation of law or regulations pertaining to tax-free alcohol shall... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Persons liable for tax. 22.31 Section 22.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  11. Fetal Alcohol Spectrum Disorders: When Science, Medicine, Public Policy, and Laws Collide

    ERIC Educational Resources Information Center

    Warren, Kenneth R.; Hewitt, Brenda G.

    2009-01-01

    Historically, alcohol has been used for different purposes including as a part of religious observances, as a food, at times as a medicine and its well-known use as a beverage. Until relatively recently these purposes have not changed and have at times been at odds with one another, resulting in collisions among policies and practices in science,…

  12. Alcohol policy reform in Australia: what can we learn from the evidence?

    PubMed

    Doran, Christopher M; Hall, Wayne D; Shakeshaft, Anthony P; Vos, Theo; Cobiac, Linda J

    2010-04-19

    Alcohol consumption is a major risk factor contributing to the burden of disease in Australia. The National Preventative Health Taskforce recommends the long-term goal of reshaping Australia's drinking culture to produce healthier and safer outcomes. A study of the cost-effectiveness of interventions to reduce alcohol-related harm in Australia suggests that policymakers could achieve over 10 times the health gain if they reallocated the current level of investment. The optimal package of interventions identified in the study comprises, in order of cost-effectiveness, volumetric taxation, advertising bans, an increase in the minimum legal drinking age to 21 years, brief intervention by primary care practitioners, licensing controls, a drink-driving mass media campaign, and random breath testing. Australia has a window of opportunity to significantly expand activities to reduce alcohol-related harm. It is important that federal and state governments take this opportunity to reform alcohol policy in Australia. PMID:20402613

  13. Evaluating Community Readiness to Implement Environmental and Policy-Based Alcohol Abuse Prevention Strategies in Wisconsin

    PubMed Central

    Paltzer, Jason; Black, Penny; Moberg, D. Paul

    2013-01-01

    Background Matching evidence-based alcohol prevention strategies with a community’s readiness to support those strategies is the basis for the Tri-Ethnic Community Readiness Model (CRM). The purpose of this evaluation was to assess the association of a community’s readiness to address alcohol abuse in their community with the implementation of environmental and policy-based strategies. Methods Twenty-one substance abuse prevention coalitions in Wisconsin participated in a pre-post intervention group-only evaluation using the CRM. As part of a Substance Abuse and Mental Health Services Administration (SAMHSA) grant, all grantees were obligated by the Wisconsin Department of Health Services to implement environmental and policy-based strategies focused on one of three priority areas: young adult binge drinking, underage drinking, and alcohol-related motor-vehicle injuries and fatalities. Results At baseline, all communities (n=21) scored at or below a Stage 4 (on a scale of 1–9) readiness level (“preparedness”). The mean change in community readiness over the three-year period (2009–2011) was significant, but was less than one complete CRM stage (0.77, p=<0.001; 95% CI: 0.49, 1.05). Conclusion These findings suggest that implementation of environmental and policy-based strategies may improve a community’s progression in perceived readiness to address alcohol abuse regardless of the community’s baseline level of readiness to address alcohol abuse. Recommendation An assessment specific for measuring community readiness for policy-related strategies should be developed. The assessment would include community-level factors (e.g. community climate) for implementing policy-related prevention strategies, and not assume a linear readiness model. PMID:25346555

  14. Reporting the characteristics of the policy context for population-level alcohol interventions: A proposed ‘Transparent Reporting of Alcohol Intervention ContExts’ (TRAICE) checklist

    PubMed Central

    Holmes, John; Meier, Petra S; Booth, Andrew; Brennan, Alan

    2014-01-01

    Issues Effectiveness of alcohol policy interventions varies across times and places. The circumstances under which effective polices can be successfully transferred between contexts are typically unexplored with little attention given to developing reporting requirements that would facilitate systematic investigation. Approach Using purposive sampling and expert elicitation methods, we identified context-related factors impacting on the effectiveness of population-level alcohol policies. We then drew on previous characterisations of alcohol policy contexts and methodological-reporting checklists to design a new checklist for reporting contextual information in evaluation studies. Key Findings Six context factor domains were identified: (i) baseline alcohol consumption, norms and harm rates; (ii) baseline affordability and availability; (iii) social, microeconomic and demographic contexts; (iv) macroeconomic context; (v) market context; and (vi) wider policy, political and media context. The checklist specifies information, typically available in national or international reports, to be reported in each domain. Implications The checklist can facilitate evidence synthesis by providing: (i) a mechanism for systematic and more consistent reporting of contextual data for meta-regression and realist evaluations; (ii) information for policy-makers on differences between their context and contexts of evaluations; and (iii) an evidence base for adjusting prospective policy simulation models to account for policy context. Conclusions Our proposed checklist provides a tool for gaining better understanding of the influence of policy context on intervention effectiveness. Further work is required to rationalise and aggregate checklists across interventions types to make such checklists practical for use by journals and to improve reporting of important qualitative contextual data. [Holmes J, Meier PS, Booth A, Brennan A. Reporting the characteristics of the policy context for

  15. Trends in European liver death rates: implications for alcohol policy.

    PubMed

    Jewell, Jo; Sheron, Nick

    2010-06-01

    Changing alcohol consumption has led to a three- to fivefold increase in liver deaths in the UK and Finland, and a three- to fivefold decrease in France and Italy. Increasing consumption from a low baseline has been driven by fiscal, marketing and commercial factors--some of which have occurred as a result of countries joining the EU. In contrast consumption has fallen from previously very high levels as a result of shifting social and cultural factors; a move from rural to urban lifestyles and increased health consciousness. The marketing drive in these countries has had to shift from a model based on quantity to one based on quality, which means that health gains have occurred alongside a steady improvement in the overall value of the wine industry. Fiscal incentives--minimum pricing, restricting cross border trade and more volumetric taxation could aid this shift. A healthier population and a healthy drinks industry are not incompatible. PMID:20726458

  16. Can tax policy change exploration levels? A case of Alaska oil legislation

    NASA Astrophysics Data System (ADS)

    Tappen, Samuel Weston

    This thesis applies modern Autoregressive Distributed Lag modeling techniques to estimate the effects of oil tax policy in the case of the 2007 ACES legislation on exploratory drilling within Alaska. This analysis uses recently released public data to examine the period of 1986 to 2013 in quarterly intervals which includes all periods in which ACES was in place. While this subject has become a popular subject of debate within the state and industry, no similar statistical analysis has been conducted to date. According to the results, ACES had a significantly negative and lasting effect on exploration levels while it was in effect. The oil price and interest rate are also found to be important variables in characterizing exploration activity.

  17. Alcohol

    MedlinePlus

    ... Text Size: A A A Listen En Español Alcohol Wondering if alcohol is off limits with diabetes? Most people with diabetes can have a moderate amount of alcohol. Research has shown that there can be some ...

  18. Alcohol

    MedlinePlus

    If you are like many Americans, you drink alcohol at least occasionally. For many people, moderate drinking ... risky. Heavy drinking can lead to alcoholism and alcohol abuse, as well as injuries, liver disease, heart ...

  19. Examining local processes when applying a cumulative impact policy to address harms of alcohol outlet density.

    PubMed

    Grace, Daniel; Egan, Matt; Lock, Karen

    2016-07-01

    One approach to addressing the negative health and social harms of excessive drinking has been to attempt to limit alcohol availability in areas of high outlet density. The Licensing Act (2003) enables English local authorities the power to implement a Cumulative Impact Policy (CIP) in order to tackle alcohol challenges. More than 100 English local authorities have implemented a CIP in one or more designated areas. We examined local licence decision-making in the context of implementing CIPs. Specifically, we explored the activities involved in alcohol licensing in one London local authority in order to explicate how local decision-making processes regarding alcohol outlet density occur. Institutional ethnographic research revealed that CIPs were contested on multiple grounds within the statutory licensing process of a local authority with this policy in place. CIPs are an example of multi-level governance in which national and local interests, legal powers and alcohol licensing priorities interface. Public health priorities can be advanced in the delivery of CIPs, but those priorities can at times be diluted by those of other stakeholders, both public sector and commercial. PMID:27197092

  20. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  1. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  2. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  3. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  4. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  5. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  6. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  7. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  8. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  9. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  10. Transnational Tobacco Company Influence on Tax Policy During Privatization of a State Monopoly: British American Tobacco and Uzbekistan

    PubMed Central

    Gilmore, Anna; Collin, Jeff; Townsend, Joy

    2007-01-01

    Objectives. The International Monetary Fund encourages privatization of state-owned tobacco industries. Privatization tends to lower cigarette prices, which encourages consumption. This could be countered with effective tax policies. We explored how investment by British American Tobacco (BAT) influenced tax policy in Uzbekistan during privatization there. Methods. We obtained internal documents from BAT and analyzed them using a hermeneutic process to create a chronology of events. Results. BAT thoroughly redesigned the tobacco taxation system in Uzbekistan. It secured (1) a reduction of approximately 50% in the excise tax on cigarettes, (2) an excise system to benefit its brands and disadvantage those of its competitors (particularly Philip Morris), and (3) a tax stamp system from which it hoped to be exempted, because this would likely facilitate its established practice of cigarette smuggling and further its competitive advantage.. Conclusions. Privatization can endanger effective tobacco excise policies. The International Monetary Fund should review its approach to privatization and differentiate the privatization of an industry whose product kills from privatization of other industries. PMID:17138915

  11. Patterns of Alcohol Policy Enforcement Activities among Local Law Enforcement Agencies: A Latent Class Analysis

    PubMed Central

    Erickson, Darin J.; Rutledge, Patricia C.; Lenk, Kathleen M.; Nelson, Toben F.; Jones-Webb, Rhonda; Toomey, Traci L.

    2015-01-01

    Aims We assessed levels and patterns of alcohol policy enforcement activities among U.S. local law enforcement agencies. Design/Setting/Participants We conducted a cross-sectional survey of a representative sample of 1,631 local law enforcement agencies across the 50 states. Measures/Methods We assessed 29 alcohol policy enforcement activities within each of five enforcement domains—underage alcohol possession/consumption, underage alcohol provision, underage alcohol sales, impaired driving, and overservice of alcohol—and conducted a series of latent class analyses to identify unique classes or patterns of enforcement activity for each domain. Findings We identified three to four unique enforcement activity classes for each of the enforcement domains. In four of the domains, we identified a Uniformly Low class (i.e., little or no enforcement) and a Uniformly High enforcement activity class (i.e., relatively high levels of enforcement), with one or two middle classes where some but not all activities were conducted. The underage provision domain had a Uniformly Low class but not a Uniformly High class. The Uniformly Low class was the most prevalent class in three domains: underage provision (58%), underage sales (61%), and overservice (79%). In contrast, less than a quarter of agencies were in Uniformly High classes. Conclusions We identified qualitatively distinct patterns of enforcement activity, with a large proportion of agencies in classes characterized by little or no enforcement and fewer agencies in high enforcement classes. An important next step is to determine if these patterns are associated with rates of alcohol use and alcohol-related injury and mortality. PMID:26877822

  12. Underage college students' drinking behavior, access to alcohol, and the influence of deterrence policies. Findings from the Harvard School of Public Health College Alcohol Study.

    PubMed

    Wechsler, Henry; Lee, Jae Eun; Nelson, Toben F; Kuo, Meichun

    2002-03-01

    Underage drinking is a major problem at American colleges, but little is known about the extent of alcohol use in different student groups, in different colleges, and in states with different control policies. We used data from the 2001 and 3 previous Harvard School of Public Health College Alcohol Studies that compared responses of underage students with those of their 21-23-year-old peers. Underage students drank alcohol less frequently but were more likely to drink to excess when they drank. College educational efforts and deterrent policies were limited in their outreach, and half of underage students obtained alcohol very easily. Underage students in states with extensive laws restricting underage and high-volume drinking were less likely to drink and to binge drink. A majority of underage students supported increasing efforts to control underage drinking. The results suggest that additional policy efforts to control underage drinking may be effective and feasible.

  13. Does increasing the beer tax reduce marijuana consumption?

    PubMed

    Pacula, R L

    1998-10-01

    Previous studies suggest that alcohol and marijuana are economic substitutes, so recent policies restricting the availability of alcohol have led to an increase in the amount of marijuana consumed. Using micro-level data from the National Longitudinal Survey of Youth (NLSY) to estimate individual demand equations for alcohol and marijuana, this research finds that alcohol and marijuana are economic complements, not substitutes. Further, this research finds that increases in the federal tax on beer will generate a larger reduction in the unconditional demand for marijuana than for alcohol in percentage terms.

  14. Injury News Coverage, Relative Concern, and Support for Alcohol-Control Policies: An Impersonal Impact Explanation

    PubMed Central

    Slater, Michael D.; Hayes, Andrew F.

    2015-01-01

    Research on the impersonal impact hypothesis suggests that news (especially print) coverage of health and safety risks primarily influences perceptions of risk as a societal issue, and not perceptions of personal risk. We propose that the impersonal impact of news—impact primarily on concerns about social-level risks—will mediate effects of news stories on support for public health policies; such effects substantively matter as evidence suggests health policies in turn have important effects on protective behaviors and health outcomes. In an experiment using 60 randomly-selected violent crime and accident news stories manipulated to contain or not contain reference to alcohol use as a causative factor, we find that the effect of stories that mention alcohol as a causative factor on support for alcohol-control policies is mediated by social-level concern and not by personal-level concern. In so doing, we provide a theoretical explanation as well as empirical evidence regarding the potential for news coverage—including breaking or episodic news—to influence health-related public policy. PMID:24870830

  15. Understanding English alcohol policy as a neoliberal condemnation of the carnivalesque

    PubMed Central

    2015-01-01

    Much academic work has argued that alcohol policy in England over the past 25 years can be characterised as neoliberal, particularly in regard to the night-time economy and attempts to address “binge” drinking. Understanding neoliberalism as a particular “mentality of government” that circumscribes the range of policy options considered appropriate and practical for a government to take, this article notes how the particular application of policy can vary by local context. This article argues that the approach of successive governments in relation to alcohol should be seen as based on a fear and condemnation of the carnivalesque, understood as a time when everyday norms and conventions are set aside, and the world is – for a limited period only – turned inside out. This analysis is contrasted with previous interpretations that have characterised government as condemning intoxication and particular forms of pleasure taken in drinking. Although these concepts are useful in such analysis, this article suggests that government concerns are broader and relate to wider cultures surrounding drunkenness. Moreover, there is an ambivalence to policy in relation to alcohol that is better conveyed by the concept of the carnivalesque than imagining simply a condemnation of pleasure or intoxication. PMID:26045640

  16. Legal workplace policies for drugs and alcohol in Turkey.

    PubMed

    Akgür, Serap Annette; Erdem, Aslı; Coşkunol, Hakan

    2012-02-01

    The widespread of individual and social problems related to substance use/abuse provoked the new approaches for workplace drug testing systems in the world. Workplace drug testing laws are constructed to protect the community from the consequences of drug use by workers. In Turkey, the legal arrangements on workplace drug testing exist in Turkish Penal Code, Turkish Labour Law, Workplace Physicians Regulations, Maritime Labour Law and Medical Examination Instructions in Highway Transportation Although Turkey has made the initial attempts to develop homogeneous and reliable regulations for workplace drug testing, a detailed workplace policy for drug testing at workplace has still not been provided.. An amendment has been done in the Regulations on Seafarers and a drug test (marijuana, cocaine, amphetamine like drugs and opiate) has been added into the routine tests to take a "Seafarer Health Report".

  17. Alcohol

    MedlinePlus

    ... Got Homework? Here's Help White House Lunch Recipes Alcohol KidsHealth > For Kids > Alcohol Print A A A Text Size What's in ... What Is Alcoholism? Say No en español El alcohol Getting the Right Message "Hey, who wants a ...

  18. Education Tax Credits in a Post-"Zelman" Era: Legal, Political, and Policy Alternatives to Vouchers?

    ERIC Educational Resources Information Center

    Huerta, Luis A.; d'Entremont, Chad

    2007-01-01

    This article examines an emerging preference for education tax credit programs in a post-"Zelman" era. First, the authors detail the origin of tax credits and the types of existing plans. Second, they review the assumptions underlying the supposed advantages that may favor tax credits as a feasible alternative to vouchers. Third, they analyze…

  19. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  20. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  1. 27 CFR 31.234 - Liability for special (occupational) tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (occupational) tax. 31.234 Section 31.234 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Liability for special (occupational) tax. The special (occupational) tax on alcohol beverage dealers was... special (occupational) tax in accordance with the laws and regulations in effect at that time. The...

  2. 27 CFR 31.234 - Liability for special (occupational) tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (occupational) tax. 31.234 Section 31.234 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Liability for special (occupational) tax. The special (occupational) tax on alcohol beverage dealers was... special (occupational) tax in accordance with the laws and regulations in effect at that time. The...

  3. 27 CFR 31.234 - Liability for special (occupational) tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (occupational) tax. 31.234 Section 31.234 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Liability for special (occupational) tax. The special (occupational) tax on alcohol beverage dealers was... special (occupational) tax in accordance with the laws and regulations in effect at that time. The...

  4. 27 CFR 31.234 - Liability for special (occupational) tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (occupational) tax. 31.234 Section 31.234 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Liability for special (occupational) tax. The special (occupational) tax on alcohol beverage dealers was... special (occupational) tax in accordance with the laws and regulations in effect at that time. The...

  5. 27 CFR 31.234 - Liability for special (occupational) tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (occupational) tax. 31.234 Section 31.234 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Liability for special (occupational) tax. The special (occupational) tax on alcohol beverage dealers was... special (occupational) tax in accordance with the laws and regulations in effect at that time. The...

  6. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  7. 27 CFR 19.669 - Distilled spirits taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes § 19.669 Distilled spirits taxes. (a) Proprietors may withdraw distilled spirits free of tax...

  8. 27 CFR 40.167 - Prepayment tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products...

  9. 27 CFR 40.21 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 40.21 Section 40.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes § 40.21 Cigar tax rates. (a) Cigars are taxed at the following rates under 26...

  10. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  11. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  12. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  13. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  14. The Discursive Constitution of the UK Alcohol Problem in "Safe, Sensible, Social": A Discussion of Policy Implications

    ERIC Educational Resources Information Center

    Hackley, Chris; Bengry-Howell, Andrew; Griffin, Christine; Mistral, Willm; Szmigin, Isabelle

    2008-01-01

    In this article, we critically reflect on the constitution of the UK's alcohol problem in the government's "Safe, Social, Sensible" policy document, referring to findings from a 3-year ESRC funded study on young people, alcohol and identity. We suggest that discursive themes running throughout "Safe, Sensible, Social" include "shared…

  15. Essays on the comparison of climate change policies: Land use regulations, taxes, and tradable permits

    NASA Astrophysics Data System (ADS)

    Heres Del Valle, David R.

    The California Global Warming Solutions Act of 2006 requires year 2020 greenhouse gas (GHG) emissions in the state to be reduced back to 1990 levels. Several mitigation strategies have been explored and are expected to be implemented over the next few years. Among others, land use policies have been advocated as an important means to curb GHG emissions through the reduction of vehicle miles traveled (VMT), while an economy-wide cap and trade system would ensure that a certain level of GHG reductions is achieved although at unknown costs. The first essay of this dissertation aims to contribute to the ongoing discussion over the impact of land use policies by implementing a modified two-part model (M2PM) with instrumental variables (IV), a procedure that respectively takes into account the large mass of observations with zero car travel, and the possibility of residential self-selection, both of which could otherwise bias the estimates. The analysis takes advantage of a large dataset on travel patterns and socio-economic characteristics of more than 7,000 households across the 58 counties in the state of California. Results show that although VMT elasticities with respect to residential density are larger than others found in the recent econometric literature, the actual impact of residential density on VMT would not be as large unless very large increases in residential density occur. On the other hand, recent estimates of the elasticity of VMT with respect to the price of gasoline imply that moderate increases in the price of gasoline would suffice to reduce travel by similar magnitudes. The second essay reconsiders the debate over quantity (e.g., tradable permits) and price (e.g., taxes) controls by introducing uncertainty in the damage from the externality under a controlled environment. Economic theory predicts that quantity and price instruments for the control of externalities will produce identical outcomes as long as certain conditions obtain - namely

  16. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended,...

  17. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended,...

  18. Alcoholism

    PubMed Central

    Girard, Donald E.; Carlton, Bruce E.

    1978-01-01

    There are important measurements of alcoholism that are poorly understood by physicians. Professional attitudes toward alcoholic patients are often counterproductive. Americans spend about $30 billion on alcohol a year and most adults drink alcohol. Even though traditional criteria allow for recognition of the disease, diagnosis is often made late in the natural course, when intervention fails. Alcoholism is a major health problem and accounts for 10 percent of total health care costs. Still, this country's 10 million adult alcoholics come from a pool of heavy drinkers with well defined demographic characteristics. These social, cultural and familial traits, along with subtle signs of addiction, allow for earlier diagnosis. Although these factors alone do not establish a diagnosis of alcoholism, they should alert a physician that significant disease may be imminent. Focus must be directed to these aspects of alcoholism if containment of the problem is expected. PMID:685264

  19. Changing Policy Framing as a Deliberate Strategy for Public Health Advocacy: A Qualitative Policy Case Study of Minimum Unit Pricing of Alcohol

    PubMed Central

    Katikireddi, Srinivasa Vittal; Bond, Lyndal; Hilton, Shona

    2014-01-01

    Context Scotland is the first country in the world to pass legislation introducing a minimum unit price (MUP) for alcohol in an attempt to reduce consumption and associated harms by increasing the price of the cheapest alcohol. We investigated the competing ways in which policy stakeholders presented the debate. We then established whether a change in framing helped explain the policy's emergence. Methods We conducted a detailed policy case study through analysis of evidence submitted to the Scottish parliament, and in-depth, one-to-one interviews (n = 36) with politicians, civil servants, advocates, researchers, and industry representatives. Findings Public- and voluntary-sector stakeholders tended to support MUP, while industry representatives were more divided. Two markedly different ways of presenting alcohol as a policy problem were evident. Critics of MUP (all of whom were related to industry) emphasized social disorder issues, particularly among young people, and hence argued for targeted approaches. In contrast, advocates for MUP (with the exception of those in industry) focused on alcohol as a health issue arising from overconsumption at a population level, thus suggesting that population-based interventions were necessary. Industry stakeholders favoring MUP adopted a hybrid framing, maintaining several aspects of the critical framing. Our interview data showed that public health advocates worked hard to redefine the policy issue by deliberately presenting a consistent alternative framing. Conclusions Framing alcohol policy as a broad, multisectoral, public health issue that requires a whole-population approach has been crucial to enabling policymakers to seriously consider MUP, and public health advocates intentionally presented alcohol policy in this way. This reframing helped prioritize public health considerations in the policy debate and represents a deliberate strategy for consideration by those advocating for policy change around the world and in

  20. The Impact of an Online Educational Video and a Medical Amnesty Policy on College Students' Intentions to Seek Help in the Presence of Alcohol Poisoning Symptoms

    ERIC Educational Resources Information Center

    Oster-Aaland, Laura; Thompson, Kevin; Eighmy, Myron

    2011-01-01

    This study analyzed the impact of a medical amnesty policy and an online alcohol poisoning video on college students' intentions to seek help when witnessing alcohol poisoning symptoms. Students were randomly assigned to receive an amnesty policy, alcohol poisoning video, or both. The group that received both treatments was most likely to seek…

  1. Alcohol policies and free to be foolish: an analysis of college students.

    PubMed

    Reis, J; Chamberlain, E A

    1994-01-01

    A convenience sample of 472 undergraduate students from a large public university in the Midwest was surveyed with regard to their views on consumption of alcohol as a personal privilege and related policies on alcohol use. The sample of predominantly white students was divided between 239 libertarians and 192 supporters of collective responsibility. Compared with their collective peers, the libertarian students were younger, heavier consumers of alcohol, and more likely to be male. The libertarian students were opposed to external sanctions on drinking behavior regardless of source of authority. Intervention programs such as server training implemented by the students themselves were, however, supported by both groups. The potential for achieving wider low risk alcohol use through server training programs is considered in the context of campus and campus town life. Although promotion of such programs has potential for positive change, administrators must recognize the potency of the world view of "free to be foolish" and broader external forces when seeking a comprehensive needs-based approach to program planning.

  2. Changes in attitudes towards restrictive alcohol policy measures: the mediating role of changes in beliefs

    PubMed Central

    2014-01-01

    Aim: From 2005 to 2009, increased support for restrictive alcohol policy measures was observed in the Norwegian population. This article addresses whether this increase was mediated by changes in belief about the effectiveness of restrictive measures and belief about the harm caused by drinking. Method: The data were derived from five surveys conducted during the period 2005–2009 (N = 7244). In each survey, we used identical measures of attitudes towards regulation of price and availability, belief in the effectiveness of such measures and belief in the association between overall consumption and harm. Results: During the period, there was an increase in support for restrictive policy measures; in belief in the effectiveness of these measures and in belief in the harm caused by drinking. Increased support for restrictive measures was partly mediated by changes in beliefs in terms of statistically significant indirect effects from both belief in the effectiveness of such measures and belief in the harm caused by drinking. Half of the increased support for restrictive measures could be attributed to changes in beliefs. Conclusion: Strengthening people’s belief in the effectiveness of restrictive measures and in the harm caused by drinking may increase public support for restrictive alcohol policy measures. PMID:24719564

  3. Local policies to tackle a national problem: Comparative qualitative case studies of an English local authority alcohol availability intervention.

    PubMed

    Egan, Matt; Brennan, Alan; Buykx, Penny; De Vocht, Frank; Gavens, Lucy; Grace, Daniel; Halliday, Emma; Hickman, Matthew; Holt, Vivien; Mooney, John D; Lock, Karen

    2016-09-01

    Cumulative impact policies (CIPs) are widely used in UK local government to help regulate alcohol markets in localities characterised by high density of outlets and high rates of alcohol related harms. CIPs have been advocated as a means of protecting health by controlling or limiting alcohol availability. We use a comparative qualitative case study approach (n=5 English local government authorities, 48 participants) to assess how CIPs vary across different localities, what they are intended to achieve, and the implications for local-level alcohol availability. We found that the case study CIPs varied greatly in terms of aims, health focus and scale of implementation. However, they shared some common functions around influencing the types and managerial practices of alcohol outlets in specific neighbourhoods without reducing outlet density. The assumption that this will lead to alcohol harm-reduction needs to be quantitatively tested.

  4. Toward Market Education: Are Vouchers or Tax Credits the Better Path? Policy Analysis No. 392.

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    This paper compares voucher and tax credit programs on how well they manifest the necessary conditions for market education and allow all families to participate in that market. Voucher programs include targeted and universal programs. The tax credit proposal is a nonrefundable, education credit composed of: a parental choice credit for taxpayers…

  5. Low-Income Housing Tax Credits and the Role of Tax Policy in Preserving the Stock of Low-Income Housing. Hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means. House of Representatives, One Hundredth Congress, Second Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. House Committee on Ways and Means.

    This document comprises testimony delivered before the House Subcommittee on Select Revenue Measures on the Low-Income Housing Tax Credit created by the Tax Reform Act of 1986, and on the role of tax policy in preserving the stock of low-income housing. The effectiveness of the low-income credit program is discussed and strategies to improve it…

  6. A model for lesbian, bisexual and queer-related influences on alcohol consumption and implications for policy and practice.

    PubMed

    McNair, Ruth; Pennay, Amy; Hughes, Tonda; Brown, Rhonda; Leonard, William; Lubman, Dan I

    2016-01-01

    Research consistently reports higher rates of problematic drinking among lesbian, bisexual and queer women than among heterosexual women, but relatively little research has identified underlying factors. Within this context, the aim of the present study was to qualitatively explore the sociocultural influences on alcohol consumption among lesbian, bisexual and queer women in Australia. An ethnographic study including in-depth interviews and 10 sessions of participant observation was conducted with 25 Australian lesbian, bisexual and queer women. Analysis of transcripts and fieldnotes focused on lesbian, bisexual and queer-related influences on alcohol consumption. Three lesbian, bisexual and queer-related factors were identified that influenced alcohol use: (1) coping, (2) connection and (3) intersections with lesbian, bisexual and queer identity. Most participants reported consuming alcohol to cope with discrimination or to connect with like-minded others. Alcohol use had positive influences for some women through facilitating social connection and wellbeing. Women with a high lesbian, bisexual and queer identity salience were more likely to seek lesbian, bisexual and queer community connection involving alcohol, to publicly identify as lesbian, bisexual and queer and to experience discrimination. National policies need to address underlying causes of discrimination against lesbian, bisexual and queer women. Alcohol policies and clinical interventions should acknowledge the impact of discrimination on higher alcohol consumption amongst lesbian, bisexual and queer women compared with heterosexual women, and should utilise health promotion messages regarding safe drinking that facilitate lesbian, bisexual and queer social connection.

  7. 27 CFR 19.905 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use § 19.905 Taxes. Distilled...

  8. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Basic tax law provisions..., DEPARTMENT OF THE TREASURY ALCOHOL DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Basic Provisions of Tax Law Affecting Spirits § 19.222 Basic tax law provisions. (a) Distilled spirits tax. 26 U.S.C. 5001...

  9. 27 CFR 70.141 - Lien for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 70.141 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Lien for Taxes § 70.141 Lien for taxes. If any person liable to pay any tax under provisions of 26 U.S.C. enforced and administered by the Bureau neglects or refuses...

  10. 27 CFR 19.424 - Authorized withdrawals free of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... free of tax. 19.424 Section 19.424 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Withdrawals Spirits Withdrawn Free of Tax § 19.424 Authorized withdrawals free of tax. A proprietor may withdraw spirits from bonded premises free of tax as provided in this chapter: (a) Upon receipt of a...

  11. 27 CFR 19.424 - Authorized withdrawals free of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... free of tax. 19.424 Section 19.424 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Withdrawals Spirits Withdrawn Free of Tax § 19.424 Authorized withdrawals free of tax. A proprietor may withdraw spirits from bonded premises free of tax as provided in this chapter: (a) Upon receipt of a...

  12. 27 CFR 19.36 - Standard effective tax rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rate. 19.36 Section 19.36 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Standard effective tax rate. (a) The proprietor may establish a permanent standard effective tax rate for... tax rate must equal the highest tax rate applicable to the product. The proprietor shall maintain...

  13. 27 CFR 19.34 - Computation of effective tax rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax rate. 19.34 Section 19.34 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Computation of effective tax rate. (a) The proprietor shall compute the effective tax rate for distilled... product (exclusive of distilled spirits derived from eligible flavors), multiplied by the tax...

  14. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.158 Tax computation for bottled beer. Barrel equivalents for various case sizes are as follows: (a) For U.S....

  15. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.158 Tax computation for bottled beer. Barrel equivalents for various case sizes are as follows: (a) For U.S....

  16. 27 CFR 19.22 - Attachment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Attachment of tax. 19.22 Section 19.22 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.22 Attachment of...

  17. 27 CFR 53.2 - Attachment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Attachment of tax. 53.2 Section 53.2 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... § 53.2 Attachment of tax. (a) For purposes of this part, the manufacturers excise tax...

  18. 27 CFR 19.464 - Losses after tax determination.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Losses after tax determination. 19.464 Section 19.464 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... after tax determination. If a proprietor sustains a loss of spirits after tax determination but prior...

  19. 27 CFR 24.270 - Determination of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Determination of tax. 24.270 Section 24.270 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Determination of tax. The tax on wine is determined at the time of removal from a bonded wine premises...

  20. 27 CFR 40.162 - Semimonthly tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Semimonthly tax return. 40.162 Section 40.162 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.162 Semimonthly tax return. Every manufacturer of tobacco products...

  1. 27 CFR 40.26 - Persons liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Persons liable for tax. 40.26 Section 40.26 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Taxes § 40.26 Persons liable for tax. The manufacturer of tobacco products...

  2. 27 CFR 40.31 - Liability for special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability for special tax. 40.31 Section 40.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Special (Occupational) Taxes § 40.31 Liability for special tax. (a)...

  3. 27 CFR 40.163 - Semimonthly tax return periods.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Semimonthly tax return periods. 40.163 Section 40.163 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Payment of Taxes on Tobacco Products § 40.163 Semimonthly tax return periods. Except as otherwise...

  4. 27 CFR 19.256 - Tax on wine.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax on wine. 19.256 Section 19.256 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Additional Tax...

  5. 27 CFR 19.249 - Average effective tax rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Average effective tax rate. 19.249 Section 19.249 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Effective Tax Rates §...

  6. 27 CFR 19.613 - Average effective tax rate records.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Average effective tax rate records. 19.613 Section 19.613 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Records and Reports Tax Records § 19.613 Average effective tax rate...

  7. 27 CFR 19.24 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Persons liable for tax. 19.24 Section 19.24 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... tax. (a) Distilling. 26 U.S.C. 5005 provides that the distiller of spirits is liable for the tax...

  8. 27 CFR 19.25 - Time for tax determination.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Time for tax determination. 19.25 Section 19.25 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.25 Time for...

  9. 27 CFR 24.270 - Determination of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Determination of tax. 24.270 Section 24.270 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Determination of tax. The tax on wine is determined at the time of removal from a bonded wine premises...

  10. 27 CFR 19.564 - Losses after tax determination.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Losses after tax determination. 19.564 Section 19.564 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Losses after tax determination. (a) Applicability. Pursuant to a claim, the tax on spirits which are...

  11. 26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... indemnity, fidelity, or surety bond is made, continued, or renewed, if issued: (1) By a nonresident alien... section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity contracts. Unless the... contract is made, continued, or renewed, if issued: (1) By a nonresident alien individual, a...

  12. 26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... indemnity, fidelity, or surety bond is made, continued, or renewed, if issued: (1) By a nonresident alien... section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity contracts. Unless the... contract is made, continued, or renewed, if issued: (1) By a nonresident alien individual, a...

  13. 26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... indemnity, fidelity, or surety bond is made, continued, or renewed, if issued: (1) By a nonresident alien... section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity contracts. Unless the... contract is made, continued, or renewed, if issued: (1) By a nonresident alien individual, a...

  14. Alcohol.

    ERIC Educational Resources Information Center

    Schibeci, Renato

    1996-01-01

    Describes the manufacturing of ethanol, the effects of ethanol on the body, the composition of alcoholic drinks, and some properties of ethanol. Presents some classroom experiments using ethanol. (JRH)

  15. 27 CFR 25.157 - Determination of tax on bottled beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... bottled beer. 25.157 Section 25.157 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.157 Determination of tax on bottled beer. The quantities of bottled beer removed subject to tax shall be computed...

  16. 27 CFR 25.156 - Determination of tax on keg beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... keg beer. 25.156 Section 25.156 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.156 Determination of tax on keg beer. (a) In determining the tax on beer removed in kegs, a barrel is regarded as...

  17. 27 CFR 25.156 - Determination of tax on keg beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... keg beer. 25.156 Section 25.156 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.156 Determination of tax on keg beer. (a) In determining the tax on beer removed in kegs, a barrel is regarded as...

  18. 27 CFR 25.157 - Determination of tax on bottled beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... bottled beer. 25.157 Section 25.157 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.157 Determination of tax on bottled beer. The quantities of bottled beer removed subject to tax shall be computed...

  19. 27 CFR 22.31 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Persons liable for tax. 22.31 Section 22.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Administrative...

  20. Reconceptualising public acceptability: A study of the ways people respond to policies aimed to reduce alcohol consumption

    PubMed Central

    Cohn, Simon

    2015-01-01

    The issue of public acceptability of health policies is key if they are to have significant and lasting impact. This study, based on focus groups conducted in England, examines the ways people responded to, and made sense of, policy ideas aimed at reducing alcohol consumption. Although effective policies were supported in the abstract, specific proposals were consistently rejected because they were not thought to map onto the fundamental causes of excessive drinking, which was not attributed to alcohol itself but instead its cultural context. Rather than being influenced by the credibility of evidence, or assessed according to likely gains set against possible losses, such responses were established dynamically as people interacted with others to make sense of the topic. This has significant implications for policy-makers, suggesting that existing beliefs and knowledge need to be taken into account as potentially productive rather than obstructive resources. PMID:25769693

  1. Neighborhood alcohol outlets and the association with violent crime in one mid-Atlantic City: the implications for zoning policy.

    PubMed

    Jennings, Jacky M; Milam, Adam J; Greiner, Amelia; Furr-Holden, C Debra M; Curriero, Frank C; Thornton, Rachel J

    2014-02-01

    Violent crime such as homicide causes significant excess morbidity and mortality in US urban areas. A health impact assessment (HIA) identified zoning policy related to alcohol outlets as one way to decrease violent crime. The objectives were to determine the relationship between alcohol outlets including off-premise alcohol outlets and violent crime in one urban area to provide local public health evidence to inform a zoning code rewrite. An ecologic analysis of census tracts in Baltimore City was conducted from 2011 to 2012. The data included violent crimes (n = 51,942) from 2006 to 2010, licensed alcohol outlets establishments (n = 1,327) from 2005 to 2006, and data on neighborhood disadvantage, percent minority, percent occupancy, and drug arrests from 2005 to 2009. Negative binomial regression models were used to determine the relationship between the counts of alcohol outlets and violent crimes controlling for other factors. Spatial correlation was assessed and regression inference adjusted accordingly. Each one-unit increase in the number of alcohol outlets was associated with a 2.2 % increase in the count of violent crimes adjusting for neighborhood disadvantage, percent minority, percent occupancy, drug arrests, and spatial dependence (IRR = 1.022, 95 % CI = 1.015, 1.028). Off-premise alcohol outlets were significantly associated with violent crime in the adjusted model (IRR = 1.048, 95 % CI = 1.035, 1.061). Generating Baltimore-specific estimates of the relationship between alcohol outlets and violent crime has been central to supporting the incorporation of alcohol outlet policies in the zoning code rewrite being conducted in Baltimore City.

  2. 27 CFR 40.167 - Prepayment tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Prepayment tax return. 40... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products a manufacturer shall file a prepayment tax return on Form 5000.24 showing the tax to be paid on the...

  3. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard,...

  4. Reduction in Suicide Mortality Following a New National Alcohol Policy in Slovenia: An Interrupted Time-Series Analysis

    PubMed Central

    Snowden, Aleksandra J.

    2009-01-01

    Objectives. We assessed the impact on suicide mortality of a new national policy in Slovenia that limits the availability of alcohol. Methods. We obtained monthly total, male, and female suicide counts in Slovenia between January 1997 and December 2005 and then employed autoregressive integrated moving average (ARIMA) techniques to model the effect of the alcohol policy (implemented in March 2003). Results. There was a significant decrease in the total number of monthly suicides following the policy's implementation. Subsequent analyses revealed this association to be caused solely by the impact on male suicides. Specifically, there was an immediate and permanent reduction of 3.6 male suicides per month (95% confidence interval = −0.4, −6.9), or approximately 10% of the preintervention average. The policy had no statistically significant effect on female suicides. Conclusions. Our results show the effectiveness of this specific policy in reducing male suicides in Slovenia and also hint at the potential of public policy in reducing the public health burden of alcohol-related harm more generally. PMID:19299669

  5. Europe. An analysis of changes in the consumption of alcoholic beverages: the interaction among consumption, related harms, contextual factors and alcoholic beverage control policies.

    PubMed

    Allamani, Allaman; Pepe, Pasquale; Baccini, Michela; Massini, Giulia; Voller, Fabio

    2014-10-01

    This AMPHORA study's aim was to investigate selected factors potentially affecting changes in consumption of alcoholic beverages in 12 European countries during the 1960s-2008 (an average increase in beer, decreases in wine and spirits, total alcohol drinking decrease). Both time series and artificial neural networks-based analyses were used. Results indicated that selected socio-demographic and economic factors showed an overall major impact on consumption changes; particularly urbanization, increased income, and older mothers' age at their childbirths were significantly associated with consumption increase or decrease, depending on the country. Alcoholic beverage control policies showed an overall minor impact on consumption changes: among them, permissive availability measures were significantly associated with consumption increases, while drinking and driving limits and availability restrictions were correlated with consumption decreases, and alcohol taxation and prices of the alcoholic beverages were not significantly correlated with consumption. Population ageing, older mother's age at childbirths, increased income and increases in female employment, as well as drink driving limitations were associated with the decrease of transport mortality. Study's limitations are noted.

  6. Preventing Alcohol Problems among Young People: Californians Support Key Public Policies. Growing Up Well. Focus on Prevention.

    ERIC Educational Resources Information Center

    Mosher, James F.

    This report, fourth in a series of eight, highlights the views of Californians about policies local communities and the state can establish to reduce the potential for alcohol problems among young people. In the California Center for Health Improvement (CCHI) "Children and Youth Survey," 51% of the adults surveyed said that they were very worried…

  7. Alaska's Potential Tax Revenues. ISER Fiscal Policy Papers, No. 3, February 1990.

    ERIC Educational Resources Information Center

    Goldsmith, Oliver Scott; And Others

    1990-01-01

    During the 1980s Alaska's state and local governments spent two to three times more per capita than governments in other states but taxed individuals and businesses only about half as much. They were able to do this because high petroleum revenues paid most government expenses. Petroleum revenues began declining in the 1980s, and by the year 2000,…

  8. Alignment of the policy planets: behind the implementation of the Northern Territory (Australia) Living With Alcohol programme.

    PubMed

    D'Abbs, Peter

    2004-03-01

    The Northern Territory Living With Alcohol Programme (LWAP), implemented in Australia from 1991 to 2000, has been hailed as a successful example of a comprehensive public health alcohol policy, especially in its first 4 years--1991/92 to 1995/96. This paper draws upon a policy analysis of the LWAP currently in progress to identify and describe the factors that made implementation possible at this time. I argue that programme implementation was shaped by a remarkable alignment of agencies and actors in the political, fiscal, administrative and industrial domains. This alignment of forces, however, owed as much to contingency as to planning and did not endure. Although the policy itself remained unchanged and continued to generate significant achievements, the alignment of forces sustaining it began to fragment from late 1995 onwards. The paper concludes by exploring the implications of the analysis for alcohol policy in other domains, and for the relationship between evidence regarding effectiveness and other components of the policy process.

  9. Articulating addiction in alcohol and other drug policy: A multiverse of habits.

    PubMed

    Fraser, Suzanne

    2016-05-01

    Concepts of addiction differ across time and place. This article is based on an international research project currently exploring this variation and change in concepts of addiction, in particular in the field of alcohol and other drug (AOD) use. Taking AOD policy in Australia and Canada as its empirical focus, and in-depth interviews with policy makers, service providers and advocates in each country as its key method (N=60), the article compares the addiction concepts articulated by professionals working in each setting. Drawing on Bruno Latour's theoretical work on the body and his proposal for a better science based on the 'articulation of differences', it explores the accounts of addiction offered across the Australian and Canadian project sites, identifying a shared dynamic in all: the juggling of difference and unity in discussions of the nature of addiction, its composite parts and how best to respond to it. The article maps two simultaneous trajectories in the data - one moving towards difference in participants' insistence on the multitude and diversity of factors that make up addiction problems and solutions, and the other towards unity in their tendency to return to narrow disease models of addiction in uncomfortable, sometimes dissonant, strategic choices. As I will argue, the AOD professionals interviewed for my project operate in two modes treated as distinct in Latour's proposal: in turning to reifying disease labels of addiction they take for granted, and work within, a 'universe of essences', but in articulating the multiplicity and diversity of addiction, they grope towards a vision of a 'multiverse of habits'. The article concludes by addressing this tension directly, scrutinising its practical implications for the development of policy and delivery of services in the future, asking how new thinking, and therefore new opportunities, might be allowed to emerge. PMID:26656000

  10. Controlling tax evasion fluctuations

    NASA Astrophysics Data System (ADS)

    Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

    2008-10-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

  11. Vested Interests in Addiction Research and Policy The challenge corporate lobbying poses to reducing society’s alcohol problems: insights from UK evidence on minimum unit pricing

    PubMed Central

    McCambridge, Jim; Hawkins, Benjamin; Holden, Chris

    2014-01-01

    Background There has been insufficient research attention to alcohol industry methods of influencing public policies. With the exception of the tobacco industry, there have been few studies of the impact of corporate lobbying on public health policymaking more broadly. Methods We summarize here findings from documentary analyses and interview studies in an integrative review of corporate efforts to influence UK policy on minimum unit pricing (MUP) of alcohol 2007–10. Results Alcohol producers and retailers adopted a long-term, relationship-building approach to policy influence, in which personal contacts with key policymakers were established and nurtured, including when they were not in government. The alcohol industry was successful in achieving access to UK policymakers at the highest levels of government and at all stages of the policy process. Within the United Kingdom, political devolution and the formation for the first time of a Scottish National Party (SNP) government disrupted the existing long-term strategy of alcohol industry actors and created the conditions for evidence-based policy innovations such as MUP. Conclusions Comparisons between policy communities within the United Kingdom and elsewhere are useful to the understanding of how different policy environments are amenable to influence through lobbying. Greater transparency in how policy is made is likely to lead to more effective alcohol and other public policies globally by constraining the influence of vested interests. PMID:24261642

  12. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended,...

  13. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended,...

  14. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended,...

  15. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax computation for bottled beer. Barrel equivalents for various case sizes are as follows: (a) For U.S....

  16. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax computation for bottled beer. Barrel equivalents for various case sizes are as follows: (a) For U.S....

  17. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax computation for bottled beer. Barrel equivalents for various case sizes are as follows: (a) For U.S....

  18. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Basic tax law provisions... Law Affecting Spirits § 19.222 Basic tax law provisions. (a) Distilled spirits tax. 26 U.S.C. 5001 and... distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added...

  19. 27 CFR 19.267 - Adjustments for credited tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax. 19.267 Section 19.267 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE..., Abatement, Remission, Or Refund § 19.267 Adjustments for credited tax. When a proprietor receives a notice of allowance of credit from TTB, including notification of credit for tax on spirits exported...

  20. 27 CFR 19.536 - Authorized withdrawals free of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... free of tax. 19.536 Section 19.536 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Withdrawal of Spirits Free of Tax § 19.536 Authorized withdrawals free of tax. Pursuant to the regulations in this chapter, spirits may be withdrawn from bonded premises free of tax— (a) On receipt of a...

  1. 27 CFR 19.46 - Adjustments for credited tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... credited tax. When notification of allowance of credit is received from the appropriate TTB officer, including notification of credit for tax on spirits exported with benefit of drawback as provided in 27 CFR... tax. 19.46 Section 19.46 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND...

  2. Alcohol consumption in the Arab region: What do we know, why does it matter, and what are the policy implications for youth harm reduction?

    PubMed

    Ghandour, Lilian; Chalak, Ali; El-Aily, Aida; Yassin, Nasser; Nakkash, Rima; Tauk, Mitra; El Salibi, Noura; Heffron, Meghan; Afifi, Rima

    2016-02-01

    Alcohol is a recognized global risk factor for many diseases and injury types and a major contributor to disability and death. While cost-effective interventions do exist, many countries lack a comprehensive national alcohol harm reduction policy. The Arab world includes 22 diverse countries stretching from North Africa to Western Asia having varying dispositions with regards to alcohol sale and consumption. Epidemiological data is scattered and the picture on alcohol consumption remains blurry. This paper presents the findings of an extensive review conducted on all 22 Arab countries, specifically describing: (1) the density and methodology of alcohol-related peer-reviewed publications over the last two decades (1993-2013); (2) the epidemiology of alcohol consumption given all available data; and (3) the current status of policies in the region. Our search revealed a strikingly low number of alcohol-related peer-reviewed published studies - a total of 81 publications across 22 countries and two decades. Most studies are based on clinical or student samples. Where data is available, age of onset is low and drinking is frequent, in the absence of any available or enforced harm reduction policies. We submit that countries in the Arab region can be divided into four categories by alcohol ban and published data. One category includes countries where alcohol is not banned but data is absent, suggesting an ostrich-like response to a controversial behavior, or reflecting a weak research infrastructure and/or policy landscape. Evidence-informed recommendations and future directions for policy and research are discussed and tailored to countries' current stance on alcohol legislation and consumption. Given the particular vulnerability of youth to uptake of alcohol as well as the resulting short and long term consequences, the paper concludes by focusing on the implications of the findings for youth alcohol harm reduction.

  3. The possible impact of an alcohol welfare surcharge on consumption of alcoholic beverages in Taiwan

    PubMed Central

    2013-01-01

    Background The abuse of alcoholic beverages leads to numerous negative consequences in Taiwan, as around the world. Alcohol abuse not only contributes to cardiovascular disease, hypertension, diabetes and cancer, but it is also an underlying cause of many other serious problems, such as traffic accidents, lost productivity, and domestic violence. International leaders in health policy are increasingly using taxation as an effective tool with which to lower alcohol consumption. In this study, we assessed how consumption patterns in Taiwan would be affected by levying a welfare surcharge on alcoholic beverages of 20%, 40% or 60% in accordance with the current excise tax. We also assessed the medical savings Taiwan would experience if consumption of alcoholic beverages were to decrease and how much additional revenue a welfare surcharge would generate. Methods We estimated the elasticity of four types of alcoholic beverages (beer, wine, whisky and brandy) using the Central Bureau of Statistics (CBS) Demand Model. Specifically, we estimated alcohol’s price elasticity by analyzing the sales prices and time statistics of these products from 1974 to 2009. Results Alcoholic beverages in Taiwan have the following price elasticities: beer (−0.820), wine (−0.955), whisky (−0.587), brandy (−0.958). A welfare surcharge tax of 40% in accordance with the excise tax would decrease overall consumption of beer, wine, whisky and brandy between 16.24% and 16.42%. It would also generate New Taiwan Dollar (NT$) revenues of 5.782 billion to 5.993 billion. Savings in medical costs would range from NT$871.07 million to NT$897.46 million annually. Conclusions A social and welfare surcharge of 40% on alcoholic beverages in Taiwan would successfully lower consumption rates, decrease medical costs, and generate revenue that could be used to educate consumers and further decrease consumption rates. Consequently, we strongly recommend that such a tax be imposed in Taiwan. PMID:24010885

  4. Death and Taxes: The Public Policy Impact of Living Longer. Population Trends and Public Policy, Number 5.

    ERIC Educational Resources Information Center

    Scommegna, Paola M., Ed.

    Life expectancy trends are examined from a policy maker's perspective. Since the late 1960's, life expectancy among the U.S. elderly has increased at unprecedented rates, from 70.2 years in 1965 to 74.5 years in 1983. Although unforeseeable events, such as outbreaks of new diseases, are not reflected in the projections, current projections assume…

  5. Cross-Border Policy Effects on Alcohol Outcomes: Drinking Without Thinking on the U.S.-Mexico Border?

    PubMed Central

    Mills, Britain A.; Caetano, Raul; Vaeth, Patrice

    2014-01-01

    Background Rates of alcohol-related outcomes are sensitive to policy differences in politically distinct, adjacent territories. Factors that shape these cross-border effects, particularly when the policy differences are longstanding, remain poorly understood. We compared the ability of two classes of variables with theoretical relevance to the U.S.-Mexico border context – bar attendance and alcohol-related social-cognitive variables – to explain elevated drinking on the U.S. side of the border relative to other areas of the U.S. Methods Data were collected from multi-stage cluster samples of adult Mexican Americans on and off the U.S.-Mexico Border (current drinker N=1351). Structural equation models were used to test drinking context (frequency of bar attendance) and six different social-cognitive variables (including alcohol-related attitudes, norms, motives, and beliefs) as mediators of border effects on a composite drinking index. Results The border effect on drinking varied by age (with younger adults showing a stronger effect), consistent with previous findings and known risk factors in the region. Contrary to theoretical expectations, six different social-cognitive variables – despite relating strongly with drinking – were comparable in border and non-border areas (within and across age) and played no role in elevated drinking on the border. Conversely, elevated drinking among border youth was mediated by bar attendance. This mediated moderation effect held after adjusting for potential sociodemographic and neighborhood-level confounders. Conclusions Increased drinking among U.S.-Mexico border youth is explained by patterns of bar attendance, but not by more permissive alcohol-related social-cognitive variables in border areas: Border youth attend bars and drink more than their non-border counterparts, despite having comparable alcohol-related beliefs, attitudes, norms, and motives for use. Alcohol's heightened availability and visibility on both

  6. 27 CFR 26.92 - Subject to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Subject to tax. 26.92 Section 26.92 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Liquors and Articles in Puerto Rico Wine § 26.92 Subject to tax. (a) Wine of Puerto Rican...

  7. 27 CFR 26.92 - Subject to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Subject to tax. 26.92 Section 26.92 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Liquors and Articles in Puerto Rico Wine § 26.92 Subject to tax. (a) Wine of Puerto Rican...

  8. 27 CFR 24.61 - Assessment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Assessment of tax. 24.61 Section 24.61 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Assessment of tax. When wine or spirits in bond are lost or destroyed (except wine or spirits on which...

  9. 27 CFR 26.77 - Subject to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Subject to tax. 26.77 Section 26.77 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Liquors and Articles in Puerto Rico Distilled Spirits § 26.77 Subject to tax. (a) Distilled spirits...

  10. 27 CFR 27.77 - Standard effective tax rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Standard effective tax rate. 27.77 Section 27.77 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Requirements Wine and Flavors Content of Distilled Spirits § 27.77 Standard effective tax rate. (a) In lieu...

  11. 27 CFR 24.70 - Claims for credit of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)) (Approved by the Office of Management and Budget under control number 1512-0492) Tax Exempt Wine ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Claims for credit of tax. 24.70 Section 24.70 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  12. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax-exempt label. 45.46 Section 45.46 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE...

  13. 27 CFR 24.275 - Prepayment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Prepayment of tax. 24.275 Section 24.275 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... of tax. (a) General. The proprietor shall, before removal of wine for consumption or sale,...

  14. 27 CFR 40.353 - Persons liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Persons liable for tax. 40.353 Section 40.353 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.353 Persons liable for...

  15. 27 CFR 40.282 - Allowance of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Allowance of tax. 40.282 Section 40.282 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Claims by Manufacturers General § 40.282 Allowance of tax. Relief from the payment of...

  16. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76...

  17. 27 CFR 24.323 - Excise Tax Return form.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Excise Tax Return form. 24.323 Section 24.323 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Records and Reports § 24.323 Excise Tax Return form. A proprietor...

  18. 27 CFR 40.371 - Liability for special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability for special tax. 40.371 Section 40.371 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes §...

  19. 27 CFR 19.223 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Persons liable for tax. 19.223 Section 19.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Basic Provisions of...

  20. 27 CFR 19.227 - Determination of the tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Determination of the tax. 19.227 Section 19.227 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Requirements for...

  1. 27 CFR 19.248 - Standard effective tax rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Standard effective tax rate. 19.248 Section 19.248 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Effective...

  2. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Basic tax law provisions. 19.222 Section 19.222 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Basic Provisions of...

  3. 27 CFR 24.61 - Assessment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Assessment of tax. 24.61 Section 24.61 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Assessment of tax. When wine or spirits in bond are lost or destroyed (except wine or spirits on which...

  4. 27 CFR 27.77 - Standard effective tax rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Standard effective tax rate. 27.77 Section 27.77 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Requirements Wine and Flavors Content of Distilled Spirits § 27.77 Standard effective tax rate. (a) In lieu...

  5. 27 CFR 40.284 - Remission of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Remission of tax liability. 40.284 Section 40.284 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Claims by Manufacturers General § 40.284 Remission of tax liability....

  6. 27 CFR 19.226 - Gauges for tax determination.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Gauges for tax determination. 19.226 Section 19.226 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes...

  7. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax classification for cigars. 44.253 Section 44.253 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Warehouses Packaging Requirements § 44.253 Tax classification for cigars. Before withdrawal of cigars from...

  8. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax classification for cigars. 44.253 Section 44.253 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Warehouses Packaging Requirements § 44.253 Tax classification for cigars. Before withdrawal of cigars from...

  9. 27 CFR 19.761 - Record of tax determination.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Record of tax determination. 19.761 Section 19.761 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Records and Reports Tax Records §...

  10. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax exempt cider. 24.76 Section 24.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76...

  11. How State Taxes and Policies Targeting Soda Consumption Modify the Association between School Vending Machines and Student Dietary Behaviors: A Cross-Sectional Analysis

    PubMed Central

    Taber, Daniel R.; Chriqui, Jamie F.; Vuillaume, Renee; Chaloupka, Frank J.

    2014-01-01

    Background Sodas are widely sold in vending machines and other school venues in the United States, particularly in high school. Research suggests that policy changes have reduced soda access, but the impact of reduced access on consumption is unclear. This study was designed to identify student, environmental, or policy characteristics that modify the associations between school vending machines and student dietary behaviors. Methods Data on school vending machine access and student diet were obtained as part of the National Youth Physical Activity and Nutrition Study (NYPANS) and linked to state-level data on soda taxes, restaurant taxes, and state laws governing the sale of soda in schools. Regression models were used to: 1) estimate associations between vending machine access and soda consumption, fast food consumption, and lunch source, and 2) determine if associations were modified by state soda taxes, restaurant taxes, laws banning in-school soda sales, or student characteristics (race/ethnicity, sex, home food access, weight loss behaviors.) Results Contrary to the hypothesis, students tended to consume 0.53 fewer servings of soda/week (95% CI: -1.17, 0.11) and consume fast food on 0.24 fewer days/week (95% CI: -0.44, -0.05) if they had in-school access to vending machines. They were also less likely to consume soda daily (23.9% vs. 27.9%, average difference = -4.02, 95% CI: -7.28, -0.76). However, these inverse associations were observed primarily among states with lower soda and restaurant tax rates (relative to general food tax rates) and states that did not ban in-school soda sales. Associations did not vary by any student characteristics except for weight loss behaviors. Conclusion Isolated changes to the school food environment may have unintended consequences unless policymakers incorporate other initiatives designed to discourage overall soda consumption. PMID:25083906

  12. Fiscal Analysis of a $500 Federal Education Tax Credit To Help Millions, Save Billions. Policy Analysis No. 398.

    ERIC Educational Resources Information Center

    Olsen, Darcy Ann; Lips, Carrie; Lips, Dan

    This analysis discusses a proposed education tax credit that includes: a parental choice credit, where parents receive dollar-for-dollar reduction in income tax liability up to $500 per child for tuition costs, and a scholarship credit, which raises funds for low-income children by allowing dollar-for-dollar reduction in income taxes up to $500…

  13. Tijuana alcohol control policies: a response to cross-border high-risk drinking by young Americans.

    PubMed

    Romano, Eduardo; Cano, Saúl; Lauer, Elizabeth; Jiménez, Avelino; Voas, Robert B; Lange, James E

    2004-06-01

    Several thousand young Americans visit the bars in Tijuana, Mexico, each weekend night, raising concerns on both sides of the border. Measures implemented in San Diego, California, and Tijuana have successfully reduced the number of American visitors to Mexican bars. Although San Diego policies have been well-documented, this is the first article on investigation of measures enacted south of the border. Information on Tijuana alcohol policies was obtained from a survey of 29-36 bars from 1997 to 1999. The Tijuana police provided data on Americans arrested in Tijuana from 1998 to 1999. Our study found alcohol regulations are poorly enforced in Tijuana, suggesting that regulatory agencies are captured by bar owners. However, such a capture may be weakening. The importance of identifying and supporting Mexican interest groups, as opposed to the bar owners, as a mechanism to impede the capture of Tijuana's regulatory agencies is discussed. The number of Americans involved in alcohol-related crimes in Tijuana sharply decreased over time. However, such a success is largely related to the success of the San Diego efforts in reducing the number of American visitors to Tijuana. Also, by demonstrating the racial/ethnic heterogeneity of American visitors to Tijuana bars, our study points out the need for prevention policies designed north of the border to take such heterogeneity into account.

  14. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Excise taxes. 26.30 Section 26.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise...

  15. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... by customs regulations. (19 CFR Ch. I) ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  16. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by customs regulations. (19 CFR Ch. I) ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  17. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... by customs regulations. (19 CFR Ch. I) ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  18. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... by customs regulations. (19 CFR Ch. I) ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  19. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Excise taxes. 26.30 Section 26.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise...

  20. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Excise taxes. 26.30 Section 26.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise...

  1. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Excise taxes. 26.30 Section 26.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise...

  2. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Excise taxes. 26.30 Section 26.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise...

  3. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by customs regulations. (19 CFR Ch. I) ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  4. Alcohol consumption and non-communicable diseases: epidemiology and policy implications

    PubMed Central

    Parry, Charles; Patra, Jayadeep; Rehm, Jürgen

    2011-01-01

    Aims This paper summarises the relationships between different patterns of alcohol consumption and various on non-communicable disease (NCD) outcomes and estimates the overall impact of alcohol consumption on global mortality and burden of disease. Methods A narrative review, based on published meta-analyses of alcohol consumption-disease relations, together with an examination of the Comparative Risk Assessment estimates applied to the latest available revision of Global Burden of Disease study. Results Alcohol is causally linked (to varying degrees) to eight different cancers, with the risk increasing with the volume consumed. Similarly alcohol use is detrimentally related to many cardiovascular outcomes, including hypertension, haemorrhagic stroke and atrial fibrillation. For other cardiovascular outcomes the relationship is more complex. Alcohol is furthermore linked to various forms of liver disease (particularly with fatty liver, alcoholic hepatitis and cirrhosis) and pancreatitis. For diabetes the relationship is also complex. Conservatively of the global NCD-related burden of deaths, net years of life lost (YLL) and net disability adjusted life years (DALYs), 3.4%, 5.0% and 2.4% respectively can be attributed to alcohol consumption, with the burden being particularly high for cancer and liver cirrhosis. This burden is especially pronounced in countries of the former Soviet Union. Conclusions There is a strong link between alcohol and NCDs, particularly cancer, cardiovascular disease, liver disease, pancreatitis and diabetes and these findings support calls by WHO to implement evidence-based strategies to reduce harmful use of alcohol. PMID:21819471

  5. 27 CFR 25.157 - Determination of tax on bottled beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... bottled beer. 25.157 Section 25.157 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.157 Determination of tax on bottled beer. The quantities of bottled beer removed subject to tax shall be computed...

  6. 27 CFR 25.156 - Determination of tax on keg beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... keg beer. 25.156 Section 25.156 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.156 Determination of tax on keg beer. (a) In determining the tax on beer removed in kegs, a barrel is regarded as...

  7. 27 CFR 25.157 - Determination of tax on bottled beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... bottled beer. 25.157 Section 25.157 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.157 Determination of tax on bottled beer. The quantities of bottled beer removed subject to tax shall be computed...

  8. 27 CFR 25.156 - Determination of tax on keg beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... keg beer. 25.156 Section 25.156 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.156 Determination of tax on keg beer. (a) In determining the tax on beer removed in kegs, a barrel is regarded as...

  9. 27 CFR 26.79a - Computation of effective tax rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax rate. 26.79a Section 26.79a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... effective tax rate. (a) The proprietor shall compute the effective tax rate for distilled spirits containing... of distilled spirits derived from eligible flavors), multiplied by the tax rate prescribed by 26...

  10. 27 CFR 26.79 - Inspection or gauge and computation of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... computation of tax. 26.79 Section 26.79 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... and computation of tax. On receipt of permit to compute the tax on TTB Form 5110.51, the revenue agent... quadruplicate, compute the tax thereon, and attach all copies of the gauge record to TTB Form 5110.51; (b)...

  11. 27 CFR 19.537 - Withdrawal of spirits free of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of tax. 19.537 Section 19.537 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Withdrawal of Spirits Free of Tax § 19.537 Withdrawal of spirits free of tax. Spirits withdrawn free of tax... consignee, in accordance with § 19.779. Bulk conveyances used to transport spirits withdrawn free of...

  12. 27 CFR 25.157 - Determination of tax on bottled beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... bottled beer. 25.157 Section 25.157 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.157 Determination of tax on bottled beer. The quantities of bottled beer removed subject to tax shall be computed...

  13. 27 CFR 25.156 - Determination of tax on keg beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... keg beer. 25.156 Section 25.156 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.156 Determination of tax on keg beer. (a) In determining the tax on beer removed in kegs, a barrel is regarded as...

  14. 27 CFR 19.35 - Application of effective tax rate (Actual).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax rate (Actual). 19.35 Section 19.35 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... Rates § 19.35 Application of effective tax rate (Actual). Any proprietor who does not apply effective... tax rate for each batch of distilled spirits in the processing account on which credit against tax...

  15. 27 CFR 22.173 - Procurement of tax-free spirits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Procurement of tax-free... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Use of Tax-Free Spirits by the United States or Government Agency § 22.173 Procurement of tax-free spirits....

  16. 27 CFR 22.173 - Procurement of tax-free spirits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Procurement of tax-free... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Use of Tax-Free Spirits by the United States or Government Agency § 22.173 Procurement of tax-free spirits....

  17. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  18. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  19. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  20. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  1. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  2. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal...

  3. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal...

  4. 27 CFR 19.37 - Average effective tax rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Average effective tax rate..., DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Effective Tax Rates § 19.37 Average effective tax rate. (a) The proprietor may establish an average effective tax rate for any...

  5. 27 CFR 25.153 - Persons liable for tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a...

  6. 27 CFR 25.153 - Persons liable for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a...

  7. TAX DEDUCTIBLE SPENDING, ENVIRONMENTAL POLICIES, AND THE "DOUBLE DIVIDEND" HYPOTHESIS. (R825313)

    EPA Science Inventory

    The perspectives, information and conclusions conveyed in research project abstracts, progress reports, final reports, journal abstracts and journal publications convey the viewpoints of the principal investigator and may not represent the views and policies of ORD and EPA. Concl...

  8. Alcoholism and Minority Populations.

    ERIC Educational Resources Information Center

    Watts, Thomas D.; Wright, Roosevelt, Jr.

    1991-01-01

    Briefly discusses some aspects of the role of the state and the position of minorities in respect to alcoholism policies and services. Includes case study of a Black alcoholic. Refers readers to studies on Black alcoholism, Native American alcoholism, Hispanic alcoholism, and Asian-American alcoholism. (Author/NB)

  9. Impact of Federal Tax Policy on Utility-Scale Solar Deployment Given Financing Interactions

    SciTech Connect

    Mai, Trieu; Cole, Wesley; Krishnan, Venkat; Bolinger, Mark

    2015-09-28

    In this study, the authors conducted a literature review of approaches and assumptions used by other modeling teams and consultants with respect to solar project financing; developed and incorporated an ability to model the likely financing shift away from more expensive sources of capital and toward cheaper sources as the investment tax credit declines in the ReEDS model; and used the 'before and after' versions of the ReEDS model to isolate and analyze the deployment impact of the financing shift under a range of conditions. Using ReEDS scenarios with this improved capability, we find that this 'financing' shift would soften the blow of the ITC reversion; however, the overall impacts of such a shift in capital structure are estimated to be small and near-term utility-scale PV deployment is found to be much more sensitive to other factors that might drive down utility-scale PV prices.

  10. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions. PMID:15721046

  11. 26 CFR 46.4374-1 - Liability for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Liability for tax. 46.4374-1 Section 46.4374-1... TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers § 46.4374-1 Liability for tax. (a) In general. Any person who...

  12. 26 CFR 46.4374-1 - Liability for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Liability for tax. 46.4374-1 Section 46.4374-1... TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers § 46.4374-1 Liability for tax. (a) In general. Any person who...

  13. 26 CFR 46.4374-1 - Liability for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Liability for tax. 46.4374-1 Section 46.4374-1... TAXES EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers § 46.4374-1 Liability for tax. (a) In general....

  14. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  15. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  16. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  17. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  18. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  19. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to file tax return... Assessable Penalties § 70.96 Failure to file tax return or to pay tax. (a) Addition to the tax—(1) Failure to file tax return. In the case of failure to file a return required under authority of: (i) Title 26...

  20. The Origin of Alcohol Proof

    ERIC Educational Resources Information Center

    Jensen, William B.

    2004-01-01

    The origin of the "proof" system for measuring the ethanol content of alcoholic beverages is presented. The proof system was originally established for purposes of taxing liquors according to their alcohol content and is different in different countries.

  1. Alcohol demand and risk preference.

    PubMed

    Dave, Dhaval; Saffer, Henry

    2008-12-01

    Both economists and psychologists have studied the concept of risk preference. Economists categorize individuals as more or less risk-tolerant based on the marginal utility of income. Psychologists categorize individuals' propensity towards risk based on harm avoidance, novelty seeking and reward dependence traits. The two concepts of risk are related, although the instruments used for empirical measurement are quite different. Psychologists have found risk preference to be an important determinant of alcohol consumption; however economists have not included risk preference in studies of alcohol demand. This is the first study to examine the effect of risk preference on alcohol consumption in the context of a demand function. The specifications employ multiple waves from the Panel Study of Income Dynamics (PSID) and the Health and Retirement Study (HRS), which permit the estimation of age-specific models based on nationally representative samples. Both of these data sets include a unique and consistent survey instrument designed to directly measure risk preference in accordance with the economist's definition. This study estimates the direct impact of risk preference on alcohol demand and also explores how risk preference affects the price elasticity of demand. The empirical results indicate that risk preference has a significant negative effect on alcohol consumption, with the prevalence and consumption among risk-tolerant individuals being 6-8% higher. Furthermore, the tax elasticity is similar across both risk-averse and risk-tolerant individuals. This suggests that tax policies are as equally effective in deterring alcohol consumption among those who have a higher versus a lower propensity for alcohol use. PMID:19956353

  2. Implications for alcohol minimum unit pricing advocacy: what can we learn for public health from UK newsprint coverage of key claim-makers in the policy debate?

    PubMed

    Hilton, Shona; Wood, Karen; Patterson, Chris; Katikireddi, Srinivasa Vittal

    2014-02-01

    On May 24th 2012, Scotland passed the Alcohol (Minimum Pricing) Bill. Minimum unit pricing (MUP) is an intervention that raises the price of the cheapest alcohol to reduce alcohol consumption and related harms. There is a growing literature on industry's influence in policymaking and media representations of policies, but relatively little about frames used by key claim-makers in the public MUP policy debate. This study elucidates the dynamic interplay between key claim-makers to identify lessons for policy advocacy in the media in the UK and internationally. Content analysis was conducted on 262 articles from seven UK and three Scottish national newspapers between 1st May 2011 and 31st May 2012, retrieved from electronic databases. Advocates' and critics' constructions of the alcohol problem and MUP were examined. Advocates depicted the problem as primarily driven by cheap alcohol and marketing, while critics' constructions focused on youth binge drinkers and dependent drinkers. Advocates justified support by citing the intervention's targeted design, but critics denounced the policy as illegal, likely to encourage illicit trade, unsupported by evidence and likely to be ineffective, while harming the responsible majority, low-income consumers and businesses. Critics' arguments were consistent over time, and single statements often encompassed multiple rationales. This study presents advocates with several important lessons for promoting policies in the media. Firstly, it may be useful to shift focus away from young binge drinkers and heavy drinkers, towards population-level over-consumption. Secondly, advocates might focus on presenting the policy as part of a wider package of alcohol policies. Thirdly, emphasis on the success of recent public health policies could help portray the UK and Scotland as world leaders in tackling culturally embedded health and social problems through policy; highlighting past successes when presenting future policies may be a valuable

  3. Implications for alcohol minimum unit pricing advocacy: what can we learn for public health from UK newsprint coverage of key claim-makers in the policy debate?

    PubMed

    Hilton, Shona; Wood, Karen; Patterson, Chris; Katikireddi, Srinivasa Vittal

    2014-02-01

    On May 24th 2012, Scotland passed the Alcohol (Minimum Pricing) Bill. Minimum unit pricing (MUP) is an intervention that raises the price of the cheapest alcohol to reduce alcohol consumption and related harms. There is a growing literature on industry's influence in policymaking and media representations of policies, but relatively little about frames used by key claim-makers in the public MUP policy debate. This study elucidates the dynamic interplay between key claim-makers to identify lessons for policy advocacy in the media in the UK and internationally. Content analysis was conducted on 262 articles from seven UK and three Scottish national newspapers between 1st May 2011 and 31st May 2012, retrieved from electronic databases. Advocates' and critics' constructions of the alcohol problem and MUP were examined. Advocates depicted the problem as primarily driven by cheap alcohol and marketing, while critics' constructions focused on youth binge drinkers and dependent drinkers. Advocates justified support by citing the intervention's targeted design, but critics denounced the policy as illegal, likely to encourage illicit trade, unsupported by evidence and likely to be ineffective, while harming the responsible majority, low-income consumers and businesses. Critics' arguments were consistent over time, and single statements often encompassed multiple rationales. This study presents advocates with several important lessons for promoting policies in the media. Firstly, it may be useful to shift focus away from young binge drinkers and heavy drinkers, towards population-level over-consumption. Secondly, advocates might focus on presenting the policy as part of a wider package of alcohol policies. Thirdly, emphasis on the success of recent public health policies could help portray the UK and Scotland as world leaders in tackling culturally embedded health and social problems through policy; highlighting past successes when presenting future policies may be a valuable

  4. Implications for alcohol minimum unit pricing advocacy: What can we learn for public health from UK newsprint coverage of key claim-makers in the policy debate?

    PubMed Central

    Hilton, Shona; Wood, Karen; Patterson, Chris; Katikireddi, Srinivasa Vittal

    2014-01-01

    On May 24th 2012, Scotland passed the Alcohol (Minimum Pricing) Bill. Minimum unit pricing (MUP) is an intervention that raises the price of the cheapest alcohol to reduce alcohol consumption and related harms. There is a growing literature on industry's influence in policymaking and media representations of policies, but relatively little about frames used by key claim-makers in the public MUP policy debate. This study elucidates the dynamic interplay between key claim-makers to identify lessons for policy advocacy in the media in the UK and internationally. Content analysis was conducted on 262 articles from seven UK and three Scottish national newspapers between 1st May 2011 and 31st May 2012, retrieved from electronic databases. Advocates' and critics' constructions of the alcohol problem and MUP were examined. Advocates depicted the problem as primarily driven by cheap alcohol and marketing, while critics' constructions focused on youth binge drinkers and dependent drinkers. Advocates justified support by citing the intervention's targeted design, but critics denounced the policy as illegal, likely to encourage illicit trade, unsupported by evidence and likely to be ineffective, while harming the responsible majority, low-income consumers and businesses. Critics' arguments were consistent over time, and single statements often encompassed multiple rationales. This study presents advocates with several important lessons for promoting policies in the media. Firstly, it may be useful to shift focus away from young binge drinkers and heavy drinkers, towards population-level over-consumption. Secondly, advocates might focus on presenting the policy as part of a wider package of alcohol policies. Thirdly, emphasis on the success of recent public health policies could help portray the UK and Scotland as world leaders in tackling culturally embedded health and social problems through policy; highlighting past successes when presenting future policies may be a valuable

  5. Evaluating Community Readiness to Implement Environmental and Policy-Based Alcohol Abuse Prevention Strategies in Wisconsin

    ERIC Educational Resources Information Center

    Paltzer, Jason; Black, Penny; Moberg, D. Paul

    2013-01-01

    Background: Matching evidence-based alcohol prevention strat- egies with a community's readiness to support those strategies is the basis for the Tri-Ethnic Community Readiness Model (CRM). The purpose of this evaluation was to assess the association of a community's readiness to address alcohol abuse in their community with the…

  6. Task Force on Alcohol and Drug Abuse: Productive People, Productive Policies.

    ERIC Educational Resources Information Center

    National Governors' Association, Washington, DC. Center for Policy Research and Analysis.

    The first part of this report on alcohol and drug abuse summarizes major recommendations from testimony and written statements from a hearing on alcohol and drug abuse. Testimony from these witnesses is included: (1) Reed Bell, Director, Office of Substance Abuse Prevention, United States Department of Health and Human Services; (2) Merita…

  7. Drinking and Driving among College Students: The Influence of Alcohol-Control Policies

    ERIC Educational Resources Information Center

    Journal of American College Health, 2005

    2005-01-01

    Randomly selected full-time college students attending four-year colleges in 39 states completed a questionnaire about alcohol consumption and driving. The results revealed that 29 percent of the students drove after drinking some amount of alcohol 10 percent drove after drinking five or more drinks, and 23 percent rode with a driver who was high…

  8. 27 CFR 5.37 - Alcohol content.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alcohol content. 5.37 Section 5.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Distilled Spirits § 5.37 Alcohol content. (a) Statements—(1) Mandatory statement. The alcohol content...

  9. 27 CFR 5.37 - Alcohol content.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Alcohol content. 5.37 Section 5.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Distilled Spirits § 5.37 Alcohol content. (a) Statements—(1) Mandatory statement. The alcohol content...

  10. 27 CFR 5.37 - Alcohol content.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Alcohol content. 5.37 Section 5.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Distilled Spirits § 5.37 Alcohol content. (a) Statements—(1) Mandatory statement. The alcohol content...

  11. 27 CFR 21.116 - Methyl alcohol.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Methyl alcohol. 21.116 Section 21.116 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  12. 27 CFR 19.366 - Alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alcohol. 19.366 Section 19.366 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., and Removal of Products § 19.366 Alcohol. (a) Containers. A proprietor may put alcohol for...

  13. 27 CFR 21.113 - Isopropyl alcohol.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Isopropyl alcohol. 21.113 Section 21.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  14. 27 CFR 21.116 - Methyl alcohol.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Methyl alcohol. 21.116 Section 21.116 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  15. 27 CFR 19.366 - Alcohol.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Alcohol. 19.366 Section 19.366 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., and Removal of Products § 19.366 Alcohol. (a) Containers. A proprietor may put alcohol for...

  16. 27 CFR 21.113 - Isopropyl alcohol.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Isopropyl alcohol. 21.113 Section 21.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  17. Patterns of Giving to Higher Education. An Analysis of Contributions and Their Relation to Tax Policy.

    ERIC Educational Resources Information Center

    Levi, Julian H.; Vorsanger, Fred S.

    Higher education is becoming increasingly dependent on voluntary private support, which is favored by US public policy and enhanced by provisions of the Federal Internal Revenue Code that authorize the deduction of amounts of such support from the doners' taxable income. But some facts relating to the character and nature of this support are…

  18. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation...

  19. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation...

  20. 27 CFR 27.49 - Commercial samples of alcoholic beverages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... alcoholic beverages. 27.49 Section 27.49 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Taxes § 27.49 Commercial samples of alcoholic beverages. Samples of distilled spirits, beer, and wine, to be used in the United States by persons importing alcoholic beverages in commercial...

  1. 27 CFR 27.49 - Commercial samples of alcoholic beverages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... alcoholic beverages. 27.49 Section 27.49 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Taxes § 27.49 Commercial samples of alcoholic beverages. Samples of distilled spirits, beer, and wine, to be used in the United States by persons importing alcoholic beverages in commercial...

  2. 27 CFR 27.49 - Commercial samples of alcoholic beverages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... alcoholic beverages. 27.49 Section 27.49 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Taxes § 27.49 Commercial samples of alcoholic beverages. Samples of distilled spirits, beer, and wine, to be used in the United States by persons importing alcoholic beverages in commercial...

  3. 27 CFR 27.49 - Commercial samples of alcoholic beverages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... alcoholic beverages. 27.49 Section 27.49 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Taxes § 27.49 Commercial samples of alcoholic beverages. Samples of distilled spirits, beer, and wine, to be used in the United States by persons importing alcoholic beverages in commercial...

  4. 27 CFR 27.49 - Commercial samples of alcoholic beverages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... alcoholic beverages. 27.49 Section 27.49 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Taxes § 27.49 Commercial samples of alcoholic beverages. Samples of distilled spirits, beer, and wine, to be used in the United States by persons importing alcoholic beverages in commercial...

  5. Marketing alcohol to young people: implications for industry regulation and research policy.

    PubMed

    Jackson, M C; Hastings, G; Wheeler, C; Eadie, D; Mackintosh, A M

    2000-12-01

    This paper focuses on the marketing of alcohol to young people in the United Kingdom, but the lessons that emerge have international significance. Alcohol is a global enterprise and recent consolidation means that it is controlled by a decreasing number of expanding multi-nationals. Alcohol companies are able to allocate significant resources to researching consumer preferences, developing new products and promoting them on an international level. Recent years have seen a growth in the value that youth culture attaches to brand labels and symbols and a move away from the healthy-living ethos. The alcohol industry's response to these trends has been to design alcoholic beverages that appeal to young people, using well-informed and precisely targeted marketing strategies. This has led to growing concerns about the implications for public health and a demand for tighter controls to regulate alcohol marketing practices. In the United Kingdom, controls on alcohol are piecemeal and reactive and the current system of voluntary regulation appears ineffective. This paper argues for more research to establish current industry practice and inform the development of a comprehensive regulatory structure and system of monitoring. PMID:11218354

  6. The implementation and development of complex alcohol control policies in indigenous communities in Queensland (Australia).

    PubMed

    Clough, Alan R; Bird, Katrina

    2015-04-01

    Very high rates of injury and death during the 1990s were linked with increased alcohol availability and misuse in discrete Indigenous communities in rural and remote Queensland (Australia). To address widespread concerns about a public health crisis, from 2002, the Queensland Government implemented alcohol control strategies known as 'Alcohol Management Plans' (AMPs) in 19 of these communities. Although resources for prevention and treatment were promised, AMPs became increasingly focused on local prohibition, restricted access to alcohol and punitive measures for breaching restrictions. An examination of legislation, regulations, explanatory notes, and published documents indicates this focus evolved across four phases since 2002. The first phase, from 2002 to 2004, saw 'restricted areas' with alcohol 'carriage limits' introduced, restricting the amounts and types of liquor permitted within some communities. The second phase (2002-2007) featured evaluations and reviews by the Queensland Government bringing recommendations for more stringent controls. Additionally, beyond the 'restricted areas', licenced premises situated within the 'catchments' of the targeted communities, mainly located in the nearby regional towns, became subject to 'minimising harm' provisions. These more stringent controls were implemented widely in the third phase (2008-2011) when: the operations of seven community-managed liquor outlets were terminated; the trading arrangements of two others were modified; Police powers to search and seize were increased; and 'attempting' to take liquor into a 'restricted area' also became an offence. Some communities have seen a reduction in alcohol-related harms that have been attributed to these alcohol control strategies. This commentary maps the recent regulatory history of Queensland's alcohol controls targeting discrete Indigenous communities highlighting their increasing focus on punitive measures to reduce access to alcohol. With AMPs in Queensland

  7. The implementation and development of complex alcohol control policies in indigenous communities in Queensland (Australia).

    PubMed

    Clough, Alan R; Bird, Katrina

    2015-04-01

    Very high rates of injury and death during the 1990s were linked with increased alcohol availability and misuse in discrete Indigenous communities in rural and remote Queensland (Australia). To address widespread concerns about a public health crisis, from 2002, the Queensland Government implemented alcohol control strategies known as 'Alcohol Management Plans' (AMPs) in 19 of these communities. Although resources for prevention and treatment were promised, AMPs became increasingly focused on local prohibition, restricted access to alcohol and punitive measures for breaching restrictions. An examination of legislation, regulations, explanatory notes, and published documents indicates this focus evolved across four phases since 2002. The first phase, from 2002 to 2004, saw 'restricted areas' with alcohol 'carriage limits' introduced, restricting the amounts and types of liquor permitted within some communities. The second phase (2002-2007) featured evaluations and reviews by the Queensland Government bringing recommendations for more stringent controls. Additionally, beyond the 'restricted areas', licenced premises situated within the 'catchments' of the targeted communities, mainly located in the nearby regional towns, became subject to 'minimising harm' provisions. These more stringent controls were implemented widely in the third phase (2008-2011) when: the operations of seven community-managed liquor outlets were terminated; the trading arrangements of two others were modified; Police powers to search and seize were increased; and 'attempting' to take liquor into a 'restricted area' also became an offence. Some communities have seen a reduction in alcohol-related harms that have been attributed to these alcohol control strategies. This commentary maps the recent regulatory history of Queensland's alcohol controls targeting discrete Indigenous communities highlighting their increasing focus on punitive measures to reduce access to alcohol. With AMPs in Queensland

  8. Perspectives on econometric modelling to inform policy: a UK qualitative case study of minimum unit pricing of alcohol

    PubMed Central

    Bond, Lyndal; Hilton, Shona

    2014-01-01

    Background: Novel policy interventions may lack evaluation-based evidence. Considerations to introduce minimum unit pricing (MUP) of alcohol in the UK were informed by econometric modelling (the ‘Sheffield model’). We aim to investigate policy stakeholders’ views of the utility of modelling studies for public health policy. Methods: In-depth qualitative interviews with 36 individuals involved in MUP policy debates (purposively sampled to include civil servants, politicians, academics, advocates and industry-related actors) were conducted and thematically analysed. Results: Interviewees felt familiar with modelling studies and often displayed detailed understandings of the Sheffield model. Despite this, many were uneasy about the extent to which the Sheffield model could be relied on for informing policymaking and preferred traditional evaluations. A tension was identified between this preference for post hoc evaluations and a desire for evidence derived from local data, with modelling seen to offer high external validity. MUP critics expressed concern that the Sheffield model did not adequately capture the ‘real life’ world of the alcohol market, which was conceptualized as a complex and, to some extent, inherently unpredictable system. Communication of modelling results was considered intrinsically difficult but presenting an appropriate picture of the uncertainties inherent in modelling was viewed as desirable. There was general enthusiasm for increased use of econometric modelling to inform future policymaking but an appreciation that such evidence should only form one input into the process. Conclusion: Modelling studies are valued by policymakers as they provide contextually relevant evidence for novel policies, but tensions exist with views of traditional evaluation-based evidence. PMID:24367068

  9. Effects of carbon taxes in an economy with prior tax distortions: An intertemporal general equilibrium analysis

    SciTech Connect

    Goulder, L.H. |

    1995-11-01

    This paper analyzes the costs of carbon taxes in a model that recognizes interactions between this tax and pre-existing taxes. First we examine the extent to which costs of a U.S. carbon tax are reduced when its revenues finance cuts in income taxes. Such use of revenues significantly reduces, but does not eliminate, the overall policy costs. The positive overall costs reflect the carbon tax`s focus on intermediate inputs and its relatively narrow base in comparison with income taxes. We also examine the sensitivity of the carbon tax`s costs to the level of pre-existing taxes. For any given use of revenues, welfare costs rise significantly with pre-existing tax rates, indicating that models disregarding pre-existing taxes may substantially understate the costs of new environmental tax initiatives. 47 refs., 4 figs., 4 tabs.

  10. Alcohol in Greenland 1951–2010: consumption, mortality, prices

    PubMed Central

    Aage, Hans

    2012-01-01

    Background Fluctuations in alcohol consumption in Greenland have been extreme since alcohol became available to the Greenland Inuit in the 1950s, increasing from low levels in the 1950s to very high levels in the 1980s – about twice as high as alcohol consumption in Denmark. Since then, consumption has declined, and current consumption is slightly below alcohol consumption in Denmark, while alcohol prices are far above Danish prices. Objective Description of historical trends and possible causal connections of alcohol prices, alcohol consumption and alcohol-related mortality in Greenland 1951–2010 as a background for the evaluation of the impact of various types of policy. Design Time series for Greenland 1951–2010 for alcohol prices, consumption and mortality are compiled, and variation and correlations are discussed in relation to various policies aimed at limiting alcohol consumption. Corresponding time series for Denmark 1906–2010 are presented for comparison. Results The trends in alcohol prices and consumption followed each other rather closely until the 1990s in Greenland and the 1980s in Denmark. At this time, consumption stabilised while prices decreased further, but the effect of prices upon consumption is strong, also in recent years. A trend in Greenlandic mortality similar to consumption is discernible, but not significant. Among alcohol-related deaths cirrhosis of the liver is less prevalent whilst accidents are more prevalent than in Denmark. Conclusions The effect of alcohol excise taxes and rationing upon consumption is evident. The stabilisation and subsequent decline in consumption since the mid-1990s, while alcohol prices decreased persistently, does not preclude continued effects of prices. On the contrary, price effects have been neutralised by other stronger causes. Whether these are government anti-alcohol campaigns or a cultural change is not clear. PMID:23256091

  11. 27 CFR 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... who produce more than 2,000,000 barrels of beer. 25.160 Section 25.160 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer....

  12. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in...

  13. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in...

  14. 27 CFR 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... who produce more than 2,000,000 barrels of beer. 25.160 Section 25.160 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer....

  15. Translating evidence into policy: lessons learned from the case of lowering the legal blood alcohol limit for drivers.

    PubMed

    Mercer, Shawna L; Sleet, David A; Elder, Randy W; Cole, Krista Hopkins; Shults, Ruth A; Nichols, James L

    2010-06-01

    This case study examines the translation of evidence on the effectiveness of laws to reduce the blood alcohol concentration (BAC) of drivers into policy. It was reconstructed through discussions among individuals involved in the processes as well as a review of documentation and feedback on oral presentations. The Centers for Disease Control and Prevention collaborated extensively with federal and non-federal partners and stakeholders in conducting a rigorous systematic review, using the processes of the Guide to Community Preventive Services to evaluate the body of empirical evidence on 0.08% BAC laws. The timely dissemination of the findings and related policy recommendations-made by the independent Task Force on Community Preventive Services-to Congress very likely contributed to the inclusion of strong incentives to States to adopt 0.08 BAC laws by October 2003. Subsequent dissemination to partners and stakeholders informed decision-making about support for state legislative and policy action. This case study suggests the value of: clearly outlining the relationships between health problems, interventions and outcomes; systematically assessing and synthesizing the evidence; using a credible group and rigorous process to assess the evidence; having an impartial body make specific policy recommendations on the basis of the evidence; being ready to capitalize in briefly opening policy windows; engaging key partners and stakeholders throughout the production and dissemination of the evidence and recommendations; undertaking personalized, targeted and compelling dissemination of the evidence and recommendations; involving multiple stakeholders in encouraging uptake and adherence of policy recommendations; and addressing sustainability. These lessons learned may help others working to translate evidence into policy.

  16. A taxing environment: evaluating the multiple objectives of environmental taxes.

    PubMed

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

    Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally.

  17. A Pro-Family Income Tax.

    ERIC Educational Resources Information Center

    Carlson, Allan

    1989-01-01

    Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

  18. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax system…

  19. Driven to drink: Sin taxes near a border.

    PubMed

    Beatty, Timothy K M; Larsen, Erling Røed; Sommervoll, Dag Einar

    2009-12-01

    This paper investigates household purchasing behavior in response to differing alcohol and tobacco taxes near an international border. Our study suggests that large tax differentials near borders induce economically important tax avoidance behavior, which may limit a government's ability to raise revenue and potentially undermine important health and social policy goals. We match novel supermarket scanner and consumer expenditure data to measure the size and scope of the effect for households and stores. We find that stores near/far from the international border have statistically significantly lower/higher sales of beer and tobacco than comparable stores far/near the border. Moreover, we find that households near the border report higher consumption of these same goods. This is consistent with households facing lower prices. Finally, we find measures of externalities associated with these goods are higher near the border.

  20. How did policy actors use mass media to influence the Scottish alcohol minimum unit pricing debate? Comparative analysis of newspapers, evidence submissions and interviews

    PubMed Central

    Hilton, Shona

    2015-01-01

    Aims: To explore how policy actors attempted to deliberately frame public debate around alcohol minimum unit pricing (MUP) in the UK by comparing and contrasting their constructions of the policy in public (newspapers), semi-public (evidence submissions) and private (interviews). Methods: Content analysis was conducted on articles published in ten national newspapers between 1 January 2005 and 30 June 2012. Newsprint data were contrasted with alcohol policy documents, evidence submissions to the Scottish Parliament's Health and Sport Committee and 36 confidential interviews with policy stakeholders (academics, advocates, industry representatives, politicians and civil servants). Findings: A range of policy actors exerted influence both directly (through Parliamentary institutions and political representatives) and indirectly through the mass media. Policy actors were acutely aware of mass media's importance in shaping public opinion and used it tactically to influence policy. They often framed messages in subtly different ways, depending on target audiences. In general, newspapers presented the policy debate in a “balanced” way, but this arguably over-represented hostile perspective and suggested greater disagreement around the evidence base than is the case. Conclusions: The roles of policy actors vary between public and policy spheres, and how messages are communicated in policy debates depends on perceived strategic advantage. PMID:26045639

  1. Analyzing the effect of selected control policy measures and sociodemographic factors on alcoholic beverage consumption in Europe within the AMPHORA project: statistical methods.

    PubMed

    Baccini, Michela; Carreras, Giulia

    2014-10-01

    This paper describes the methods used to investigate variations in total alcoholic beverage consumption as related to selected control intervention policies and other socioeconomic factors (unplanned factors) within 12 European countries involved in the AMPHORA project. The analysis presented several critical points: presence of missing values, strong correlation among the unplanned factors, long-term waves or trends in both the time series of alcohol consumption and the time series of the main explanatory variables. These difficulties were addressed by implementing a multiple imputation procedure for filling in missing values, then specifying for each country a multiple regression model which accounted for time trend, policy measures and a limited set of unplanned factors, selected in advance on the basis of sociological and statistical considerations are addressed. This approach allowed estimating the "net" effect of the selected control policies on alcohol consumption, but not the association between each unplanned factor and the outcome.

  2. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  3. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  4. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  5. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  6. 27 CFR 70.433 - Collection of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....433 Section 70.433 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... payment. Tax returns, with remittances, are filed by the domestic manufacturer in accordance with... deferred payment. Tax returns, with remittances, are filed by the domestic manufacturer in accordance...

  7. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  8. 27 CFR 26.264 - Determination of tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... wine. 26.264 Section 26.264 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.264 Determination of tax on wine. If the certificate prescribed in § 26.205 covers wine, the wine tax will be collected at the rates imposed by section...

  9. Adoption and Prenatal Alcohol and Drug Exposure: Research, Policy, and Practice.

    ERIC Educational Resources Information Center

    Barth, Richard P., Ed.; Freundlich, Madelyn, Ed.; Brodzinsky, David, Ed.

    As child welfare professionals have become aware of the impact of prenatal substance exposure on children in the adoption process or who are available for adoption, there is a heightened need for understanding a range of issues connected with prenatal alcohol and drug exposure. This book addresses many of these issues, including the impact of…

  10. Binge Drinking and Alcohol-Related Problems among Community College Students: Implications for Prevention Policy

    ERIC Educational Resources Information Center

    Sheffield, Felicia D.; Darkes, Jack; Del Boca, Frances K.; Goldman, Mark S.

    2005-01-01

    Binge drinking and alcohol-related problems among students at traditional 4-year universities have been well documented. However, little is known about the frequency of their such behaviors and its consequences among community college students, who comprise roughly 44% of all undergraduate students in the United States. The present study examined…

  11. 49 CFR 199.239 - Operator obligation to promulgate a policy on the misuse of alcohol.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the covered employee and the integrity of the breath testing process, safeguard the validity of the... health, work, and personal life; signs and symptoms of an alcohol problem (the employee's or a coworker's..., and/or referral to management. (c) Optional provisions. The materials supplied to covered...

  12. Multilevel spatiotemporal change-point models for evaluating the effect of an alcohol outlet control policy on changes in neighborhood assaultive violence rates.

    PubMed

    Xu, Yanjun; Yu, Qingzhao; Scribner, Richard; Theall, Katherine; Scribner, Scott; Simonsen, Neal

    2012-06-01

    Many previous studies have suggested a link between alcohol outlets and assaultive violence rates. In 1997 the City of New Orleans adopted a series of policies, e.g., increased license fee, additional enforcement staff, and expanded powers for the alcohol license board. The policies were specifically enacted to address the proliferation of problem alcohol outlets believed to be the source of a variety of social problems including assaultive violence. In this research, we evaluate the impact of a city level policy in New Orleans to address the problem alcohol outlets and their influence on assaultive violence. The spatial association between rates of assaultive violence at the census tract level (n=170) over a ten year period raises a challenge in statistical analysis. To meet this challenge we developed a hierarchical change-point model that controls for important covariates of assaultive violence and accounts for unexplained spatial and temporal variability. While our model is somewhat complex, its hierarchical Bayesian analysis is accessible via the WinBUGS software program. Keeping other effects fixed, the implementation of the new city level policy was associated with a decrease in the positive association between census tract level rates of assaultive violence and alcohol outlet density. Comparing several candidate change-point models using the DIC criterion, the positive association began decreasing the year of the policy implementation. The magnitude of the association continued to decrease for roughly two years and then stabilized. We also created maps of the fitted assaultive violence rates in New Orleans, as well as spatial residual maps which, together with Moran's I's, suggest that the spatial variation of the data is well accounted for by our model. We reach the conclusion that the implementation of the policy is associated with a significant decrease in the positive relationship between assaultive violence and the off-sale alcohol outlet density.

  13. 27 CFR 5.37 - Alcohol content.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Alcohol content. 5.37 Section 5.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LABELING AND ADVERTISING OF DISTILLED SPIRITS Labeling Requirements...

  14. 27 CFR 21.113 - Isopropyl alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Isopropyl alcohol. 21.113 Section 21.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  15. 27 CFR 5.37 - Alcohol content.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Alcohol content. 5.37 Section 5.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LABELING AND ADVERTISING OF DISTILLED SPIRITS Labeling Requirements...

  16. 27 CFR 21.116 - Methyl alcohol.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Methyl alcohol. 21.116 Section 21.116 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  17. 27 CFR 19.366 - Alcohol.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Alcohol. 19.366 Section 19.366 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTILLED SPIRITS PLANTS Processing of Distilled Spirits Rules for Bottling,...

  18. 27 CFR 21.116 - Methyl alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Methyl alcohol. 21.116 Section 21.116 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  19. 27 CFR 21.116 - Methyl alcohol.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Methyl alcohol. 21.116 Section 21.116 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  20. 27 CFR 19.366 - Alcohol.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Alcohol. 19.366 Section 19.366 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTILLED SPIRITS PLANTS Processing of Distilled Spirits Rules for Bottling,...

  1. 27 CFR 21.113 - Isopropyl alcohol.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Isopropyl alcohol. 21.113 Section 21.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  2. 27 CFR 21.113 - Isopropyl alcohol.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Isopropyl alcohol. 21.113 Section 21.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS FORMULAS FOR DENATURED ALCOHOL AND RUM Specifications for Denaturants §...

  3. 27 CFR 19.398 - Alcohol.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Alcohol. 19.398 Section 19.398 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... Articles Bottling, Packaging, and Removal of Products § 19.398 Alcohol. (a) Containers. Subject to...

  4. 27 CFR 26.262a - Computation of effective tax rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax rate. 26.262a Section 26.262a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Procedure at Port of Entry From the Virgin Islands § 26.262a Computation of effective tax rate. (a) The proprietor shall compute the effective tax rate for distilled spirits containing eligible wine...

  5. 27 CFR 19.522 - Taxes to be collected by returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... returns. 19.522 Section 19.522 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... on Determination and Payment of Tax § 19.522 Taxes to be collected by returns. (a)(1) Deferred... pursuant to a return on Form 5000.24, Excise Tax Return. The return, Form 5000.24, shall be executed...

  6. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... manufacturers tax under chapter 32. 53.172 Section 53.172 Alcohol, Tobacco Products and Firearms ALCOHOL AND... Taxes § 53.172 Credit or refund of manufacturers tax under chapter 32. (a) Overpayment not described in... refund of an overpayment of manufacturers tax imposed by Chapter 32. It does not apply, however, to...

  7. 27 CFR 19.253 - Assessment of tax on spirits not accounted for or reported.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Assessment of tax on spirits not accounted for or reported. 19.253 Section 19.253 Alcohol, Tobacco Products and Firearms... Distilled Spirits Taxes Assessment of Taxes by Ttb § 19.253 Assessment of tax on spirits not accounted...

  8. 27 CFR 19.253 - Assessment of tax on spirits not accounted for or reported.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Assessment of tax on spirits not accounted for or reported. 19.253 Section 19.253 Alcohol, Tobacco Products and Firearms... Distilled Spirits Taxes Assessment of Taxes by Ttb § 19.253 Assessment of tax on spirits not accounted...

  9. 27 CFR 19.253 - Assessment of tax on spirits not accounted for or reported.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Assessment of tax on spirits not accounted for or reported. 19.253 Section 19.253 Alcohol, Tobacco Products and Firearms... Distilled Spirits Taxes Assessment of Taxes by Ttb § 19.253 Assessment of tax on spirits not accounted...

  10. 27 CFR 41.63 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... electronic fund transfer. 41.63 Section 41.63 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Customs' Collection of Taxes § 41.63 Payment of tax by electronic fund transfer. (a) Each importer who was liable, during a calendar year, for a...

  11. 27 CFR 41.63 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... electronic fund transfer. 41.63 Section 41.63 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Customs' Collection of Taxes § 41.63 Payment of tax by electronic fund transfer. (a) Each importer who was liable, during a calendar year, for a...

  12. 27 CFR 22.173 - Procurement of tax-free spirits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Procurement of tax-free... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Use of Tax-Free Spirits by the United States or Government Agency § 22.173 Procurement of tax-free spirits....

  13. 27 CFR 22.173 - Procurement of tax-free spirits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Procurement of tax-free... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Use of Tax-Free Spirits by the United States or Government Agency § 22.173 Procurement of tax-free spirits....

  14. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  15. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  16. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  17. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  18. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  19. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§...

  20. 27 CFR 27.45 - Rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs...

  1. 27 CFR 27.45 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs...

  2. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§...

  3. 27 CFR 40.163 - Semimonthly tax return periods.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Semimonthly tax return... Payment of Taxes on Tobacco Products § 40.163 Semimonthly tax return periods. Except as provided in section 40.164, the periods to be covered by semimonthly tax returns shall be from the 1st day of...

  4. 27 CFR 40.162 - Semimonthly tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Semimonthly tax return. 40... Taxes on Tobacco Products § 40.162 Semimonthly tax return. Every manufacturer of tobacco products shall file, for each of his factories, a semimonthly tax return on Form 5000.24 for each return...

  5. 27 CFR 24.323 - Excise Tax Return form.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Excise Tax Return form. 24..., DEPARTMENT OF THE TREASURY LIQUORS WINE Records and Reports § 24.323 Excise Tax Return form. A proprietor who removes wine subject to tax shall prepare an TTB F 5000.24, Excise Tax Return, unless exempted under...

  6. 27 CFR 19.608 - Cases of industrial alcohol.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Proof gallons; (6) “Tax-Free”; and (7) Information required by 27 CFR part 28, for cases withdrawn for... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Cases of industrial alcohol. 19.608 Section 19.608 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND...

  7. Ethical, legal and policy issues in management of fetal alcohol spectrum disorder.

    PubMed

    Hackler, Chris

    2011-11-01

    Alcohol use during pregnancy may have severe and lasting effects on the developing fetus. Unfortunately it is often difficult to detect and address maternal drinking, as previous articles in this series have demonstrated. The difficulty is only compounded by a number of ethical quandaries and legal concerns. Underlying most of these concerns is a particularly agonizing conflict of obligations: to protect vulnerable, nascent human life on the one hand, and to preserve the privacy, dignity, and trust of one's patient on the other.

  8. The impact of spatial and temporal availability of alcohol on its consumption and related harms: A critical review in the context of UK licensing policies

    PubMed Central

    Holmes, John; Guo, Yelan; Maheswaran, Ravi; Nicholls, James; Meier, Petra S; Brennan, Alan

    2014-01-01

    Issues Reviews recommend controlling alcohol availability to limit alcohol-related harm. However, the translation of this evidence into policy processes has proved challenging in some jurisdictions. Approach This paper presents a critical review of empirical spatial and temporal availability research to identify its features and limitations for informing alcohol availability policies. The UK is used as an example jurisdiction. It reviews 138 studies from a 2008 systematic review of empirical availability research and our update of this to January 2014. Data describing study characteristics (settings, measures, design) were extracted and descriptively analysed. Key Findings Important limitations in current evidence were identified: (i) outlet-level temporal availability was only measured in three studies, and there has been little innovation in measurement of spatial availability; (ii) empirical analyses focus on acute harms with few studies of longer-term harms; (iii) outlets are typically classified at aggregated levels with little empirical analysis of variation within outlet categories; (iv) evidence comes from a narrow range of countries; and (v) availability away from home, online availability and interactions between availability, price and place are all relatively unexamined. Implications Greater innovation in study and measure design and enhanced data quality are required. Greater engagement between researchers and policy actors when developing studies would facilitate this. Conclusions Research and data innovations are needed to address a series of methodological gaps and limitations in the alcohol availability evidence base, advance this research area and enable findings to be translated effectively into policy processes. [Holmes J, Guo Y, Maheswaran R, Nicholls J, Meier PS, Brennan A. The impact of spatial and temporal availability of alcohol on its consumption and related harms: A critical review in the context of UK licensing policies. Drug Alcohol Rev

  9. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation...

  10. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation...

  11. 27 CFR 26.81 - Prepayment of tax and release of spirits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Prepayment of tax and release of spirits. 26.81 Section 26.81 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Distilled Spirits § 26.81 Prepayment of tax...

  12. 27 CFR 26.262 - Determination of tax on distilled spirits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Determination of tax on distilled spirits. 26.262 Section 26.262 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Procedure at Port of Entry From the Virgin Islands § 26.262 Determination of tax on...

  13. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation...

  14. 27 CFR 19.763 - Record of average effective tax rates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Record of average effective tax rates. 19.763 Section 19.763 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... Records § 19.763 Record of average effective tax rates. (a) For each distilled spirits product to be...

  15. 27 CFR 53.104 - Limitation on amount of tax applicable to certain leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Limitation on amount of tax applicable to certain leases. 53.104 Section 53.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION...

  16. 27 CFR 20.31 - Applicable laws and regulations; persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... regulations; persons liable for tax. 20.31 Section 20.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM Administrative Provisions Liability for Tax § 20.31 Applicable laws and regulations;...

  17. How Different Stakeholders in Two Public School Systems Perceived the Ability of Their Drug and Alcohol Policies to Protect the Needs of the School, the Community, and/or the Student

    ERIC Educational Resources Information Center

    Stamm, Mark; Frick, William C.

    2009-01-01

    Student drug and alcohol policies often impose consequences on students that may place the child at greater risk of delinquent behavior. The project described in this article sought to explore how different stakeholders in two public school systems perceived the ability of their drug and alcohol policies to protect the needs of the school, the…

  18. The Effectiveness of Drinking and Driving Policies for Different Alcohol-Related Fatalities: A Quantile Regression Analysis

    PubMed Central

    Ying, Yung-Hsiang; Wu, Chin-Chih; Chang, Koyin

    2013-01-01

    To understand the impact of drinking and driving laws on drinking and driving fatality rates, this study explored the different effects these laws have on areas with varying severity rates for drinking and driving. Unlike previous studies, this study employed quantile regression analysis. Empirical results showed that policies based on local conditions must be used to effectively reduce drinking and driving fatality rates; that is, different measures should be adopted to target the specific conditions in various regions. For areas with low fatality rates (low quantiles), people’s habits and attitudes toward alcohol should be emphasized instead of transportation safety laws because “preemptive regulations” are more effective. For areas with high fatality rates (or high quantiles), “ex-post regulations” are more effective, and impact these areas approximately 0.01% to 0.05% more than they do areas with low fatality rates. PMID:24084673

  19. 27 CFR 26.265 - Determination of tax on articles.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... articles. 26.265 Section 26.265 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Procedure at Port of Entry From the Virgin Islands § 26.265 Determination of tax on articles. Where...

  20. 27 CFR 40.372 - Rate of special tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 CFR 1.1563-1 through 1.1563-4. Also, the rules for a “controlled group of corporations” apply in a... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Rate of special tax. 40.372 Section 40.372 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...