State Alcohol Taxes and Health:
A Citizen's Action Guide

CHAPTER 3

INTRODUCTION

Numerous options could modernize the taxation of alcoholic beverages. These include: adjusting rates for past inflation, taxing alcohol content equally regardless of beverage type, and indexing tax rates to account for future inflation.

The best approach for your state will depend on a variety of factors, including current tax levels, the political situation, and the objectives of the tax increase.

CSPI 1996

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