Socially Optimal Taxation of Alcohol: The Case of Czech Beer

Abstract

The proposed paper belongs to the literature on food demand and optimal taxation and to the literature dealing with economics of alcohol production and consumption. We investigate the question of optimal taxation for the commodity whose consumption has positive and negative features both for individual consumer and for the society. The commodity we analyze is the Czech beer.Almost Ideal Demand System, alcohol, beer, brewing industry, consumption, the Czech Republic, elasticity, price, spirits, tax, wine., Agricultural and Food Policy, Consumer/Household Economics, Demand and Price Analysis, Health Economics and Policy, Public Economics, D12, L66, Q18,